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Bringing Ethical Investment to Account
Author(s) -
Frost Geoff,
Michelson Grant,
Laan Sandra,
Wailes Nick
Publication year - 2004
Publication title -
australian accounting review
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.551
H-Index - 36
eISSN - 1835-2561
pISSN - 1035-6908
DOI - 10.1111/j.1835-2561.2004.tb00235.x
Subject(s) - scrutiny , investment (military) , business , product (mathematics) , accounting , finance , economics , law , political science , geometry , mathematics , politics
As the ethical investment industry in Australia matures there is a need for greater scrutiny and understanding of the potential investor's personal beliefs, the investment products on offer and the processes by which the investment universe is determined. The recent introduction of regulation requiring additional information in product disclosure statements is a step in the right direction. However, further disclosure by funds and public exposure is necessary to create a transparent and accountable investment industry.