Legislation of socially responsible investment funds
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Título
Legislation of socially responsible investment fundsAutoría
Tutor/Supervisor
Muñoz Torres, María JesúsTutor/Supervisor; Universidad.Departamento
Universitat Jaume I. Departament de Finances i ComptabilitatFecha de publicación
2016-06-15Editor
Universitat Jaume IResumen
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. [-]
Palabras clave / Materias
Descripción
Treball final de Grau en Finances i Comptabilitat. Codi: FC1049. Curs academic 2015-2016
Tipo de documento
info:eu-repo/semantics/bachelorThesisDerechos de acceso
info:eu-repo/semantics/openAccess
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