ESG investment and General pool: Difference between pages

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imported>Doug Williamson
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Environmental, Social and Governance-based investment.
''Tax''.


An investment approach which takes explicit account of the environmental, social and corporate governance aspects of all proposed investments.
The general UK capital allowances pool for qualifying capital expenditure which is not dealt with by any special rules (such as short life asset elections).


Assets in the general pool qualify for normal plant and machinery allowances, without any special rules being applied.


:<span style="color:#4B0082">'''''ESG performance correlated with better financial returns'''''</span>


:Once controlled for systematic risk, there is a significant positive relationship between ESG performance and financial returns – this has changed considerably over the last few years when it was seen as a trade-off.
The general pool is also sometimes known as the main pool.
 
:''Association of Corporate Treasurers, International Treasury Week, 14 May 2020.''




== See also ==
== See also ==
* [[B Corporation]]
* [[Balancing charges]]
* [[Carbon footprint]]
* [[Capital allowances]]
* [[Carbon Trust]]
* [[Plant and machinery allowances]]
* [[Corporate engagement and shareholder action]]
* [[Qualifying expenditure]]
* [[Corporate governance]]
* [[Writing down allowance]]
* [[Corporate social responsibility ]]
* [[Short life asset]]
* [[ESG bond]]
* [[ESG integration]]
* [[ESG ratings]]
* [[ESG stock]]
* [[Green finance]]
* [[I&E]]
* [[Impact investing]]
* [[Investment]]
* [[Negative screening]]
* [[Norms-based screening]]
* [[Positive screening]]
* [[SRI]]
* [[Sustainability]]
* [[Sustainability themed investing]]
* [[Systematic risk]]
 
 
== Other links ==
[https://www.treasurers.org/thetreasurer/a-practical-insight-into-green-bonds-and-ESG-investing/ A practical insight into green bonds and ESG investing, The Treasurer web exclusive, June 2019]


[[Category:Investment]]
[[Category:Accounting,_tax_and_regulation]]
[[Category:Ethics]]

Latest revision as of 11:59, 3 March 2016

Tax.

The general UK capital allowances pool for qualifying capital expenditure which is not dealt with by any special rules (such as short life asset elections).

Assets in the general pool qualify for normal plant and machinery allowances, without any special rules being applied.


The general pool is also sometimes known as the main pool.


See also

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