Article Details
  • Published Online:
    October  2024
  • Product Name:
    The IUP Journal of Accounting Research & Audit Practices
  • Product Type:
    Article
  • Product Code:
    IJARAP151024
  • Author Name:
    Sudeshna Dutta and Shahni Singh
  • Availability:
    YES
  • Subject/Domain:
    Finance
  • Download Format:
    PDF
  • Pages:
    336-354
Performance of ESG Schemes and Flexicap Mutual Fund Schemes in India: A Comparative Analysis
Abstract

This paper investigates the connection between traditional equity-based mutual funds and sustainable equity-based mutual funds by comparing them with reference to their returns, risk, risk adjusted returns and other parameters. The study draws an analogy between equity-based ESG mutual fund schemes and traditional flexicap schemes; and evaluates the performance of ESG mutual fund schemes in India. It found that the annualized return of sustainable funds has surpassed that of traditional flexicap funds. Similar results are displayed when risk adjusted return is taken into account, showing that the performance of sustainable ESG funds is generally superior to that of traditional mutual funds. The study’s findings and conclusions have important implications for investors. It also adds to the body of knowledge on sustainable investment for academics and recommends that future research on the subject take into account ESG performance analysis when evaluating sustainable investments

Introduction

Mutual funds have emerged as the preferred long-term investment vehicle among investors in the last ten years. Many investors with similar financial objectives pool their savings into mutual funds.