Integrating Environmental, Social and Governance (ESG) Disclosure for a Sustainable Development: An Australian Study
Integrating Environmental, Social and Governance (ESG) Disclosure for a Sustainable Development: An Australian Study
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整合环境、社会和治理 (ESG) 披露以实现可持续发展：澳大利亚研究
DOI：
10.1002/bse.1927
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发表时间：
2017-05-01
影响因子：
13.4
通讯作者：
Heenetigala, Kumudini
中科院分区：
文献类型：
--
作者：
Lokuwaduge, Chitra Sriyani De Silva;Heenetigala, Kumudini
解决环境、社会及管治（ESG）问题已成为业务策略的重要部分。本文探讨了在澳大利亚证券交易所上市的金属和采矿业公司的ESG报告范围，以确定该行业使用的ESG指标的性质。本研究认为，利益相关者的参与是加强公司环境政策和可持续发展的关键。根据本研究的结果，ESG报告动机受到报告法规的高度影响。鉴于ESG报告的多样性，ESG战略绩效的可比性存在问题。这项研究有助于制定环境、社会和治理披露指数，公司可将其作为合法性工具，外部利益攸关方可利用其可靠地衡量和比较公司的环境、社会和治理业绩。它还表明，有更多的可持续性纳入战略规划过程的实证研究的需求增加。版权所有（C）2016 John Wiley & Sons，Ltd和ERP环境
Addressing environmental, social and governance (ESG) issues has become a critical part of business strategy. This article explores the extent of ESG reporting of metal and mining sector companies listed in the Australian Securities Exchange to determine the nature of ESG indicators in use in the sector. The current study argues that stakeholder engagement is the key to enhance company environmental policy and sustainable development. According to the results of this study, ESG reporting motives are highly influenced by reporting regulations. Given the diversity in reporting of ESG, comparability of ESG strategic performance is problematic. This study contributes towards developing an ESG disclosure index, which companies could use as a legitimacy tool that external stakeholders could use to reliably measure and compare the ESG performance of companies. It also reveals there is an increased demand for more empirical research on integration of sustainability into strategic planning process. Copyright (C) 2016 John Wiley & Sons, Ltd and ERP Environment