Corporate Sustainability Disclosure Matters: Evidence from the Field
暫譯: 企業永續揭露的重要性：來自實務的證據
Heroth, Timo
- 出版商: Springer Gabler
- 出版日期: 2025-06-09
- 售價: $4,390
- 貴賓價: 9.5 折 $4,171
- 語言: 英文
- 頁數: 195
- 裝訂: Quality Paper - also called trade paper
- ISBN: 3658476524
- ISBN-13: 9783658476526
尚未上市，無法訂購
相關主題
商品描述
This book deals with a question that decisively influences and drives companies, regulators, banks, and investors in the 21st century. What significance do changes in social discourse and the relationship with social stakeholders have concerning the legitimacy and success of companies? Stakeholder expectations and more strictly defined sustainability regulations require companies to address the social domain and become more transparent and professional in sustainability reporting. Based on an empirical analysis over different industries, the author shows that social stakeholder orientation and topic salience does not only affect sustainability, but also financial performance metrics. Findings that should evoke a more strategic understanding of sustainability disclosure and corporate legitimacy.
商品描述(中文翻譯)
本書探討了一個在21世紀對公司、監管機構、銀行和投資者具有決定性影響和驅動力的問題。社會話語的變化及與社會利益相關者的關係對公司的合法性和成功有何重要意義？利益相關者的期望以及更嚴格定義的可持續性法規要求公司關注社會領域，並在可持續性報告中變得更加透明和專業。根據對不同行業的實證分析，作者顯示社會利益相關者的導向和議題的重要性不僅影響可持續性，還影響財務績效指標。這些發現應該引發對可持續性披露和企業合法性的更具戰略性的理解。
作者簡介
Timo Heroth (Ph.D., HSG) is a lecturer and researcher at the Competence Center Controlling with a focus on sustainability reporting and engagement at the Institute of Financial Services Zug IFZ at Lucerne University of Applied Sciences and Arts. He has many years of experience in corporate banking and M&A, is head of continuing education courses in the area of sustainability/ESG and is active in Bachelor and Master courses. He also works in the private sector with a focus on non-financial information and digital solutions in the preparation of double materiality assessments and the development of corporate sustainability strategies.
作者簡介(中文翻譯)
Timo Heroth（博士，HSG）是盧塞恩應用科學與藝術大學金融服務蘇格IFZ的控制能力中心的講師和研究員，專注於可持續性報告和參與。他在企業銀行和併購方面擁有多年經驗，負責可持續性/ESG領域的持續教育課程，並參與本科和碩士課程的教學。他還在私營部門工作，專注於非財務信息和數位解決方案，協助進行雙重重要性評估和企業可持續性策略的發展。
