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Internationale Entwicklung der Regulierungen zur Förderung ökologisch-ethischer Finanzdienstleistungen

The discussion paper gives an overview of the international diffusion of regulations which promote socially responsible investment (SRI). The following types of direct SRI-regulations were found in the research: (i) Mandatory disclosure of the SRI investment policy, (ii) the obligation to consider ecological and ethical aspects in the investment policy and (iii) tax reliefs for ecological-ethical investments. Geographically the analysis was focussed on Europe, Australia, New Zealand, Canada and the US. Thus the most important markets for SRI were considered and it can be assumed that all countries, which introduced SRI-related regulations, are included. The SRI-disclosure regulation is the most common one. It came into force in four countries and is being considered seriously in three other countries. A legal commitment to consider ecological-ethical aspects in the investment-policy is only known to exist in Sweden.Please note: The discussion paper is written in German with an English executive summary