Degree of ESG integration in Finnish private equity funds across the maturity spectrum

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Volume Title

School of Business | Master's thesis

Date

2024

Major/Subject

Mcode

Degree programme

Creative Sustainability

Language

en

Pages

112+4

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Abstract

In recent years, the integration of Environmental, Social, and Governance (ESG) criteria into investment strategies has gained significant traction within the private equity (PE) sector, driven by increasing regulatory pressures and stakeholder demands. The investigation is focused on the degree of ESG integration exhibited in the Finnish PE industry, the state of which is evaluated via the challenges and opportunities inherent in the industry. The study utilises a Multi-Level Perspective (MLP) framework to comprehensively understand the influences occurring at different layers in the framework. The data for this study was collected through in-depth interviews which were held for 8 investment professionals operating at different sub-sectors of the private equity landscape. The interviews covered topics including but not limited to perceptions of the regulatory environment, practical steps taken towards integration, reflections on target maturities and their relationship to degree of ESG integration, and future-oriented questions surrounding the development of the industry at large. The findings indicate a widespread acknowledgment of ESG’s importance across interviewed funds, with varying degrees of integration into both operational and investment activities. All participants confirmed that their funds follow some form of ESG or sustainability strategy (either via framework adherence or internal strategy work), with six out of eight explicitly incorporating Sustainable Development Goals (SDGs) into their operations. Stakeholder pressure, especially from LPs and regulatory bodies, emerged as a significant driver for ESG adherence within the sample, highlighting the influence of external factors on fund specific strategies. While there was wide agreement surrounding the importance of ESG, funds displayed varying interest in serving as industry pioneers in the scope of ESG topics. Challenges observed by participating funds included the applicability of widely utilised reporting frameworks in dynamic business contexts (such as in startups), and an inherent lack of quality training resources for sustainable finance topics. In conclusion, this research highlights the evolving role of ESG in Finnish private equity, emphasizing both the progress made and the hurdles that remain. The findings contribute to a broader understanding of sustainable finance and offer valuable insights for policymakers, investors, and private equity firms aiming to enhance their ESG strategies and align with global sustainability goals.

Description

Thesis advisor

Patala, Samuli

Keywords

private equity, ESG, sustainable finance, multi-level perspective

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