Business sustainability research: A theoretical and integrated perspective
本文综合了可持续性研究，提出了一个包含经济、治理、社会、伦理和环境五个维度的理论框架，强调将这些维度整合到企业战略、行动和报告中以创造利益相关者价值。
Global investors demand, regulators require, and companies disclose their sustainability performance information, and scholars have started to conduct research on sustainability performance, reporting and assurance. The goal of firm value creation can be achieved when management considers the interests of all stakeholders and integrates all five economic, governance, social, ethical, and environmental (EGSEE) dimensions of sustainability performance into managerial strategies, actions and reporting. This paper provides a synthesis of research on sustainability and presents a theoretical framework consisting of theories and standards relevant to all five EGSEE dimensions of sustainability performance and risks and their integration into corporate culture, business models and reporting in creating stakeholder value.