پایداری شرکتی: راهبردی تئوریکی و یکپارچه با رویکرد دستوری و عمل‌گرا
محورهای موضوعی : حسابداری مدیریت
حسن چناری بوکت
1
(دانشجوی دکتری گروه آموزشی حسابداری، واحد کرج، دانشگاه آزاد اسلامی، البرز، ایران.)
بهمن بنی‌مهد
2
(دانشیار گروه آموزشی حسابداری، واحد کرج، دانشگاه آزاد اسلامی، البرز، ایران)
کلید واژه: عملکرد پایداری, تصمیم‌‌گیری مدیریتی, خلق ارزش سهام, گزارش‌گری و اطمینان‌بخشی پایدا,
چکیده مقاله :
پایداری شرکتی رویکردی اقتصادی و عمل‌گرا با پتانسیل خلق فرصت‌ها و مخاطرات برای داد و ستدها می‌باشد. تعارض و ارتباط احتمالی بین عملکرد پایداری اقتصادی و عملکرد پایداری محیطی، اجتماعی و حاکمیتی هنوز به‌طور مفصل در منابع علمی و پژوهشی مورد بررسی قرار نگرفته است. این مقاله تلاش می‌کند تا خلأ موجود را با پیشنهاد چارچوبی شامل چهار راهبرد یکپارچه مانند تلفیق تئوری پایداری، خلق ارزش سهام پایدار، بهبود مستمر عملکرد و گزارش‌گری و اطمینان‌بخشی عملکرد پایداری پر کند. پیشنهادها برای هر یک از این چهار رویکرد برای پژوهش‌های پایداری در آتی به‌کار خواهند آمد.
Corporate sustainability is an economic and strategic imperative concept with the potential to create opportunities and risks for different type of businesses. The tension and possible relation between economic sustainability performance (ESP) and non-financial environmental, social, and governance (ESG) sustainability performance have been broadly yet ineffectively discussed in business literatures. This paper focuses to fill this gap by proposing a framework containing four integrated strategies of the sustainability theory integration, sustainable shared value creation, continuous performance improvements, and sustainability performance reporting and assurance. Proposals are advanced for each of these strategies in promoting future sustainability research works.
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