haku: @author Epstein, M.J. / yhteensä: 2
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| Tekijä: | Epstein, M.J. Roy, M-J. |
| Otsikko: | Making the business case for sustainability: Linking social and environmental actions to financial performance |
| Lehti: | Journal of Corporate Citizenship
2003 : SPRING, 9, p. 79-96 |
| Asiasana: | Sustainable development Performance appraisal Environment Finance Reporting Companies |
| Kieli: | eng |
| Tiivistelmä: | With growing sensitivity toward social issues, companies are increasingly expected to take greater responsibility for making sustainable development a reality. However, defining this new role is a major challenge for companies as they search for ways to balance economic, environmental and social performance. To integrate sustainability principles into their business strategies and to aid resource allocation decisions, managers must quantify the link btw. social and environmental actions and financial performance. The authors have proposed a framework that will assist managers in making the "business case" for sustainability initiatives. Within the context of that framework, a sample of corporate sustainability reports are examined 1. to determine whether companies have been measuring the financial impact of social and environmental initiatives, 2. to identify specific areas of concern and obstacles to the integration of sustainability into corporate performance and 3. to provide specific guidance as to how companies can move toward a better integration of social and environmental initiatives in their decision-making processes and operations. Results suggest that companies are increasingly attempting to link environmental initiatives to financial performance. However, companies are not typically making a clear business case for broader issues of sustainability. |
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