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首页> 外文期刊>Mathematical research letters: MRL >Sustainability - A key to Australian finance directors improving their organisation's CSR culture
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Sustainability - A key to Australian finance directors improving their organisation's CSR culture

机译：可持续发展 - 澳大利亚金融董事改善其组织的企业社会责任文化的关键

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摘要

Sustainability, as one of six (economic, ethical, social, stakeholder, sustainability, and discretionary) dimensions of corporate social responsibility (CSR) is frequently espoused in large finance organisations' corporate reports. In this case study on finance board directors, conducted in the lead-up to the Royal Commission into Misconduct in the Banking, Superannuation and Financial Services Industry (hereafter Commission), sustainability assumptions were not found to be a day-to-day consideration for the majority of directors. Directors' primary assumptions, their values-in-use, were finance first, followed by risk and defence. Finance, in terms of short-term profitability, was considered before all espoused values such as customer centricity, integrity, trustworthiness, and professionalism. Within the study there were a small number of directors who did prioritise sustainability, which they closely integrated with the economic (finance). The additional prioritisation of sustainability led to better integration of the other CSR dimensions and a reduced difference between what is said (espoused) and done. While other CSR and finance studies have focused on "how much", this study provides unique insights into the "why" of the finance industry's values-in-use preceding the 2018 to 2019 Commission which exposed some of the "what" and "when" of director behaviour.
机译：可持续性，作为企业社会责任（CSR）的六个（经济，道德，社会，利益相关者，可持续性和自由裁量权）的维度之一，经常在大型金融组织的公司报告中制造。在本案例研究金融委员会董事，在皇家委员会在银行业，退休金和金融服务业（以下委员会）中的不当行为中进行，未经许可假设未被发现是一天的考虑因素大多数董事。董事的主要假设，其价值首先是财务，其次是风险和防御。在短期盈利能力方面，在客户为中心，诚信，可信度和专业性等所有支持价值之前考虑了金融。在研究中，有少数董事们确定了可持续性，他们与经济（金融）密切合作。可持续性的额外优先级导致其他CSR尺寸的更好地集成，并且所谓的（超越）和完成的差异降低。虽然其他企业社会责任和金融研究侧重于“多少”，但本研究提供了融资行业的使用价值的“为什么”在2018年至2019年委员会之前提供了独特的见解，这些委员会在委员会上暴露了一些“什么”和“ “导演行为。

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