{"title":"可持续发展如何促进共享价值创造和企业价值","authors":"A. Almansoori, Haitham Nobanee","doi":"10.2139/ssrn.3472411","DOIUrl":null,"url":null,"abstract":"The corporate sustainable reporting practices are recognized as a method of disclosure of information about social, performance, environmental and economic of the governance by the corporate sector. This study finding is indicating that corporate sustainability reporting is accepted as the most appropriate subject in present financial and economic systems. This report's findings are also indicating that sustainability practices in the firm improve the financial growth and decision making in respect of the cost of capital, capital budgeting, investment returns and working capital management. However, there are some risks associated with sustainability reporting that can be decreased through the implementation of risk mitigation and management practices. Both Western and Islamic financing systems are working towards sustainable projects in form of short term green loans, community micro-financing projects, renewable energy programs, and others. Also, the bankruptcy element can be decreased through proper implementation of low-risk sustainability financing models in the company which will cause more investor interest and financial returns.","PeriodicalId":245576,"journal":{"name":"CSR & Management Practice eJournal","volume":"32 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2019-10-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"29","resultStr":"{\"title\":\"How Sustainability Contributes to Shared Value Creation and Firms’ Value\",\"authors\":\"A. Almansoori, Haitham Nobanee\",\"doi\":\"10.2139/ssrn.3472411\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"The corporate sustainable reporting practices are recognized as a method of disclosure of information about social, performance, environmental and economic of the governance by the corporate sector. This study finding is indicating that corporate sustainability reporting is accepted as the most appropriate subject in present financial and economic systems. This report's findings are also indicating that sustainability practices in the firm improve the financial growth and decision making in respect of the cost of capital, capital budgeting, investment returns and working capital management. However, there are some risks associated with sustainability reporting that can be decreased through the implementation of risk mitigation and management practices. Both Western and Islamic financing systems are working towards sustainable projects in form of short term green loans, community micro-financing projects, renewable energy programs, and others. Also, the bankruptcy element can be decreased through proper implementation of low-risk sustainability financing models in the company which will cause more investor interest and financial returns.\",\"PeriodicalId\":245576,\"journal\":{\"name\":\"CSR & Management Practice eJournal\",\"volume\":\"32 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2019-10-19\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"29\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"CSR & Management Practice eJournal\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.2139/ssrn.3472411\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"CSR & Management Practice eJournal","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.2139/ssrn.3472411","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
How Sustainability Contributes to Shared Value Creation and Firms’ Value
The corporate sustainable reporting practices are recognized as a method of disclosure of information about social, performance, environmental and economic of the governance by the corporate sector. This study finding is indicating that corporate sustainability reporting is accepted as the most appropriate subject in present financial and economic systems. This report's findings are also indicating that sustainability practices in the firm improve the financial growth and decision making in respect of the cost of capital, capital budgeting, investment returns and working capital management. However, there are some risks associated with sustainability reporting that can be decreased through the implementation of risk mitigation and management practices. Both Western and Islamic financing systems are working towards sustainable projects in form of short term green loans, community micro-financing projects, renewable energy programs, and others. Also, the bankruptcy element can be decreased through proper implementation of low-risk sustainability financing models in the company which will cause more investor interest and financial returns.