可持续发展进展有限:影响南非约翰内斯堡证券交易所上市公司环境管理与报告的因素

Limited progress in sustainable development: Factors influencing the environmental management and reporting of South African JSE‐listed companies

BUSINESS STRATEGY AND THE ENVIRONMENT · 2018
被引 48
人大 A-ABS 3

中文导读

研究南非上市公司环境管理与报告的影响因素,发现上市要求、内部流程和人员等有积极作用,但资源和时间限制及报告疲劳阻碍了可持续发展进展。

Abstract

Abstract Although public, governmental, international and stakeholder pressure have led to corporations conforming to better sustainability performance, there has been an insignificant reduction in environmental degradation levels, and progress in sustainable development is limited. This study examines which factors influencing environmental management and reporting in South Africa could potentially contribute to this limited progress. The study was based on a series of interviews with sustainability managers of JSE‐listed firms. Results suggest that stock exchange listing requirements, internal processes and structures, experienced staff and the sustainability committee positively influence environmental and overall corporate sustainability, yet that resource and time constraints, as well as reporting fatigue, potentially limit the advancement of sustainable development. This restricts the further reduction of environmental degradation, which is urgently necessary in light of the harmful impacts that for example climate change has on the environment, societies and economies.

可持续发展环境管理企业报告利益相关者公司治理