Auditing the application of business ethics
Sustainability

For an asset manager in emerging markets, we audited the application of its business ethics


Challenge

A leading asset manager in emerging markets was required to integrate a set of business ethics into investment decisions and maximize value derived.

Approach

  • We analyzed how the value of the business ethics might be enhanced post-investment through active ownership 
  • We prepared a short assurance statement and a management report, including recommendations for enhancing the value derived through applying the business ethics 
     

Value

  • We provided reassurance that the business ethics were being applied, and recommendations for more active ownership post-investment 
  • We gave recommendations for enhancing the value of the business ethics of the company, together with a systematic methodology to assess the impact