کد مقاله کد نشریه سال انتشار مقاله انگلیسی نسخه تمام متن
1005687 1482070 2016 17 صفحه PDF دانلود رایگان
عنوان انگلیسی مقاله ISI
Business sustainability research: A theoretical and integrated perspective
ترجمه فارسی عنوان
تحقیقات پایدارپذیری کسب و کار: دیدگاه نظری و یکپارچه
کلمات کلیدی
حاکمیت شرکتی؛ گزارش پایداری یکپارچه؛ عملکرد توسعه پایدار؛ تضمین توسعه پایدار
موضوعات مرتبط
علوم انسانی و اجتماعی مدیریت، کسب و کار و حسابداری حسابداری
چکیده انگلیسی

Global investors demand, regulators require, and companies disclose their sustainability performance information, and scholars have started to conduct research on sustainability performance, reporting and assurance. The goal of firm value creation can be achieved when management considers the interests of all stakeholders and integrates all five economic, governance, social, ethical, and environmental (EGSEE) dimensions of sustainability performance into managerial strategies, actions and reporting. This paper provides a synthesis of research on sustainability and presents a theoretical framework consisting of theories and standards relevant to all five EGSEE dimensions of sustainability performance and risks and their integration into corporate culture, business models and reporting in creating stakeholder value.

ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Journal of Accounting Literature - Volume 36, June 2016, Pages 48–64
نویسندگان
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