March 2021
Beginner to intermediate
130 pages
3h 14m
English
Content preview from Business Sustainability Factors of Performance, Risk, and Disclosure
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Sustainability Performance Factor
Executive Summary
The three critical sustainability factors of performance, disclosure, and risk were introduced and synthesized in Chapter 1. This chapter addresses sustainability performance that can be classified into two broad categories of financial and nonfinancial dimensions. The financial sustainability performance is referred to as economic sustainability performance (ESP) and consists of long-term earnings and related cash flows and growth and innovation. The nonfinancial sustainability performance consists of environmental, ethical social, governance, and ethical (EESG) components in generating ethical, accountable, social, and environmental impacts. The achievements of both financial ESP ...