在企业环境中塑造性质结果
Jan Bebbington1, Robert Blasiak2, Carlos Larrinaga3
1Pentland Centre for Sustainability in Business, University of Lancaster, LA1 4YW, UK.
概括
跨国公司对大自然产生重大影响. 有效的信息治理需要可追溯性,组织例程和金融参与者对披露的调整,以改善企业性质的结果.
科学领域:
- 环境科学 环境科学
- 企业社会责任 企业社会责任
- 信息治理 信息治理
背景情况:
- 跨国公司对自然环境产生重大影响,这是人类世的一个关键特征.
- 了解企业对环境的影响需要分析公司提供的信息.
- 信息治理,利用披露要求,旨在影响企业的环境行为.
研究的目的:
- 确定企业披露的必要条件,以有效地塑造自然结果.
- 探索基于披露的信息治理在环境问责制方面的局限性.
- 提出一个框架,以提高企业环境报告的影响.
主要方法:
- 信息治理和公司披露机制的概念分析.
- 检查企业行动,信息提供和环境结果之间的关系.
- 关于企业问责和环境管理的文献综述.
主要成果:
- 仅仅披露信息是不够的;需要三个关键条件:彻底的可追溯性,组织常规的发展和金融参与者的动员.
- 信息治理必须超越报告,积极塑造企业的实地行为.
- 披露的有效性取决于它们在更广泛的治理框架中的整合.
结论:
- 企业对自然结果的有效问责制需要强有力的信息治理,确保可追溯性,内部化环境实践,并调整财务激励措施.
- 披露任务必须战略设计,以促进真正的行为变化,而不仅仅是肤浅的报告.
- 未来的研究应该专注于实施和测试整合这些条件的治理模型,以提高企业的环境绩效.
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