让大企业负责生态系统的恢复工作
Timothy A C Lamont1, Jos Barlow1, Jan Bebbington2
1Lancaster Environment Centre, Lancaster University, Lancaster, UK.
概括
企业报告需要科学方法. 采用整体原则可以提高商业实践的透明度和问责制.
科学领域:
- 企业管理
- 公司治理
- 可持续性科学
背景情况:
- 传统的企业报告往往缺乏全面的科学框架.
- 现有的模型可能无法充分解决复杂的利益相关者和环境相互依赖.
研究的目的:
- 倡导整体,科学原则融入企业报告.
- 强调以科学为基础的企业问责制的好处.
主要方法:
- 对当前报告标准的概念分析.
- 关于系统思维和科学方法的文献综述.
- 关于整体公司披露的框架建议.
主要成果:
- 目前的报道往往是零碎的和缩小性的.
- 一种整体的科学方法可以揭示系统性风险和机遇.
- 整合增强了长期价值创造和利益相关者的信任.
结论:
- 公司报告必须超越财务指标.
- 采用科学原则对于可持续的业务至关重要.
- 整体报告促进了企业的性和责任感.
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