Legislation of socially responsible investment funds
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Legislation of socially responsible investment fundsAutoria
Tutor/Supervisor
Muñoz Torres, María JesúsTutor/Supervisor; Universitat.Departament
Universitat Jaume I. Departament de Finances i ComptabilitatData de publicació
2016-06-15Editor
Universitat Jaume IResum
Socially Responsible Investment Funds have the same objective as a common fund,
attract investors by their profitability, with an aim, to favour organizations that help to do
social acts, respect the environment, ... [+]
Socially Responsible Investment Funds have the same objective as a common fund,
attract investors by their profitability, with an aim, to favour organizations that help to do
social acts, respect the environment, or other distinguishing aspects of good behaviour.
This study is based on Socially Responsible Investment Funds commercialized in
Spain.
The origin of these funds is to give more opportunities to companies with good
behaviour, but the reality is very different: Socially Responsible Investment Funds
commercialized in Spain have their headquarters in countries with very low taxation,
moreover, it contrives the forms that their investors pay the minimum taxes possible.
This study confirms that the original constitution of this type of funds is disappearing,
demonstrating that the principal purpose of investors is an economical ambition; this is,
earnings obtained with the less taxation possible. [-]
Paraules clau / Matèries
Descripció
Treball final de Grau en Finances i Comptabilitat. Codi: FC1049. Curs academic 2015-2016
Tipus de document
info:eu-repo/semantics/bachelorThesisDrets d'accés
info:eu-repo/semantics/openAccess
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