Publication Type

Book Chapter

Version

publishedVersion

Publication Date

7-2021

Abstract

Today, many companies are actively incorporating sustainability principles into their business strategies. This movement is likely to have resulted from an ongoing shift in the demands and behaviours of customers, employees, partners, governments, investors and other stakeholders that expect companies to act with integrity and in a way that benefits wider society. The emphasis on achieving sustainability goals has led to increasing adoption of “triple bottom line”, which suggests that companies ought to pay attention to more than just the bottom-line, but also measure their environmental and societal impacts that may help to achieve long-term business growth. Typically, companies with high environmental, social, and governance (ESG) ratings have consistently outperformed the market in medium and long term horizons.

Discipline

Accounting | Finance | Finance and Financial Management

Research Areas

Corporate Reporting and Disclosure

Publication

Embracing Digital Transformation in Accounting and Finance

Editor

SEOW, Poh Sun; GOH, Clarence; PAN, Gary; YONG, Melvin; CHEK, Joanna

First Page

1

Last Page

8

ISBN

9789811816390

Publisher

CPA Australia

City or Country

Singapore

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