In the current Q2 earnings season, several values based investing funds reported above-average returns, with renewable energy equities leading gains. Analysts forecast a 12% revenue uptick in solar manufacturing by year-end, aligning with institutional rotation into low-carbon assets for stronger risk-adjusted returns. , which is the most popular one, will generate an estimated $219 million in revenue from fees on an annualized basis, based on its current asset base of $87.7 billion. c) Dual materiality addresses both the risks and opportunities related to material factors that a company is exposed to, and it also describes a company’s impact on the world around it, even if these factors don’t directly affect the company’s financial statements. These include “unpriced externalities,” or the consequences of its economic activity that affect a third party and that aren’t yet reflected in the price of the good or service the company provides. Dual materiality is a key element of Europe’s approach to corporate sustainability reporting. Environmental compliance score improvements have been linked to upward earnings revisions, boosting short-term price targets in values based investing holdings across utilities and green construction sectors.
