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首页> 外文期刊>Business Strategy and the Environment >Integrating Environmental, Social and Governance (ESG) Disclosure for a Sustainable Development: An Australian Study
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Integrating Environmental, Social and Governance (ESG) Disclosure for a Sustainable Development: An Australian Study

机译：整合环境，社会与治理（ESG）信息以实现可持续发展：一项澳大利亚研究

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Addressing environmental, social and governance (ESG) issues has become a critical part of business strategy. This article explores the extent of ESG reporting of metal and mining sector companies listed in the Australian Securities Exchange to determine the nature of ESG indicators in use in the sector. The current study argues that stakeholder engagement is the key to enhance company environmental policy and sustainable development. According to the results of this study, ESG reporting motives are highly influenced by reporting regulations. Given the diversity in reporting of ESG, comparability of ESG strategic performance is problematic. This study contributes towards developing an ESG disclosure index, which companies could use as a legitimacy tool that external stakeholders could use to reliably measure and compare the ESG performance of companies. It also reveals there is an increased demand for more empirical research on integration of sustainability into strategic planning process. Copyright (C) 2016 John Wiley & Sons, Ltd and ERP Environment
机译：解决环境，社会和治理（ESG）问题已成为业务战略的关键部分。本文探讨了在澳大利亚证券交易所上市的金属和采矿行业公司的ESG报告范围，以确定该行业使用的ESG指标的性质。当前的研究认为，利益相关者的参与是增强公司环境政策和可持续发展的关键。根据这项研究的结果，ESG报告的动机在很大程度上受到报告法规的影响。鉴于ESG报告的多样性，ESG战略绩效的可比性是有问题的。这项研究有助于开发ESG披露指数，公司可以将其用作合法性工具，外部利益相关者可以用来可靠地衡量和比较公司的ESG绩效。它还表明，越来越需要将可持续性纳入战略规划过程的实证研究。版权所有（C）2016 John Wiley＆Sons，Ltd和ERP Environment

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