利益相关者对环境,社会和治理 (ESG) 实施的关键成功因素的观点
Muhammad Sani Khamisu1, Ratna Achuta Paluri1, Vandana Sonwaney1
1Symbiosis Institute of Operations Management, Symbiosis International (Deemed University), Pune, India.
实施环境社会和治理 (ESG) 需要关注公司的特点,收入质量和环境绩效. 战略规划和利益相关者参与是成功采用ESG和实现可持续发展目标的关键.
科学领域:
- 商业和管理的管理.
- 可持续性研究 可持续性研究
- 公司治理 公司治理
背景情况:
- 环境社会和治理 (ESG) 原则越来越多地被法规授权,但组织在实现可持续发展目标方面面临挑战.
- 现有的ESG研究往往缺乏成功实施的全面框架.
- 不同的利益相关者意见和关键成功因素 (CSF) 对于有效的ESG整合至关重要.
研究的目的:
- 根据CSF理论和利益相关者的意见,提出一个全面的ESG实施框架.
- 识别和评估关键的CSF,以在组织中成功实现ESG整合.
- 使用先进的建模技术分析已识别的CSF之间的相互作用.
主要方法:
- 文献审查和专家头脑风暴,以确定最初的CSFs.
- 对400名受访者进行调查,以评估20个"超级集"的CSF用于ESG实施.
- 探索性因素分析 (EFA),总解释性结构建模 (TISM) 和模糊的MICMAC方法来分析CSF及其相互作用.
主要成果:
- 公司的特点,收益质量和环境绩效被确定为ESG实施的基本驱动因素.
- 这些核心因素显著影响ESG倡议的成功.
- 该研究为ESG实施中的关键成功因素提供了经验证据.
结论:
- 组织应优先考虑结构化公司属性,确保收益质量,并监测环境绩效,以有效实施ESG.
- 战略组织协调,规划和利益相关者参与对于加速ESG采用至关重要.
- 政策制定者应该专注于促进有效的ESG实施,以实现有形的结果,而不仅仅是披露法规.
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