What is it about?
This chapter considers the problem of the link between how to reporting the ESG information, the management role board and practice role of integrated reporting in organisation to successfully embed ESG information into the overall corporation strategy.
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Why is it important?
This paper addresses the call for improving firm report on CSR performance and corporate governance in particular, and additional factors that can potentially impact on business performance.
Perspectives
The belief that modern organisations have responsibility for their stakeholders, community and society has existed for many decades. In this context, there is increasing demand for the non-financial factors (e.g. corporate social responsibility (CSR), natural and human capitals) from stakeholders for making the appropriate business decision. This information of the organisation is therefore required to not only disclose relevant and reliable information, but also information related to the environmental, social and corporate governance (ESG) performance. This chapter argues for the potential role of Integrated Reporting (IR) to deal with this issue.
Dr. Thinh Gia Hoang
RMIT University
Read the Original
This page is a summary of: The Role of the Integrated Reporting in Raising Awareness of Environmental, Social and Corporate Governance (ESG) Performance, August 2018, Emerald,
DOI: 10.1108/s2043-052320180000014003.
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