Integrating sustainability with corporate strategy: A maturity model for the finance function.

Autor: Campbell, Terry, Fisher, Joseph G., Stuart, Nathan V.
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Zdroj: Journal of Corporate Accounting & Finance (Wiley); Jul/Aug2012, Vol. 23 Issue 5, p61-68, 8p, 3 Charts
Abstrakt: Sustainability is not a passing fad, although the finance function as a whole often remains skeptical of sustainability efforts and reporting. This article argues that Finance should become an involved participant-and even a leader-in sustainability efforts. It shows how the finance function can add value to these efforts and why this help is crucial. It then introduces a maturity model against which the finance function can assess its status in supporting and leading sustainability initiatives. © 2012 Wiley Periodicals, Inc. [ABSTRACT FROM AUTHOR]
Databáze: Complementary Index