The global financial crisis has led to greater scrutiny of corporations, as well as considerations about the value of audit and how it can be enhanced for investors. In a survey of over 30,000 SIAS members and 3,000 ACCA members, mostly “well-educated long-term retail investors”, over 84% agreed that including non-financial disclosures would help in making investment decisions.
The UN-backed Principles for Responsible Investment, UN Global Compact, and Swiss Federal Department of Foreign Affairs jointly released a final report for institutional investors, with guidelines and best practices for investing responsibly in commodities-related products. The guide underscores the importance of embedding markets with longer-term considerations and time horizons, and provides specific recommendations for various asset classes in relation to commodities. It also examines the strategic allocation between commodities-related assets, and considers the impact, systemic or otherwise, on commodity use and a long-term "licence to invest".