ABSTRACT

Investors want to understand better where their capital is invested. Indeed, investors not only want to invest in a cost-effective way but clearly also want to have an impact on the economy. The growing expansion of environmental, social and governance (ESG) flows demonstrates that the investors’ interests are capitally orientating their capital towards investments that are more meaningful. ESG investing is indeed a way to integrate sustainable development issues into the investment selection process. The growing popularity of ethical and green investments has led more and more people to look beyond economic fundamentals when making asset selections. The Biodiversity Index is focused on those sectors for which biodiversity protection is a relevant issue. For the Biodiversity Index, the threshold used to admit a company in the index is a minimum score of 60 out of 100.