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Weber, Olaf ; Koellner, Thomas ; Habegger, Dominique ; Steffensen, Henrik ; Ohnemus, Peter:
The relation between the GRI indicators and the financial performance of firms.
In: Progress in Industrial Ecology.
Bd. 5
(2008)
Heft 3
.
- S. 236-254.
ISSN 1476-8917
DOI: https://doi.org/10.1504/PIE.2008.019127
Abstract
Sustainable investments have become increasingly common inrecent years. By reporting their environmental, social and sustainability performance, companies want to present themselves as good corporate citizens and thus, attract investors. However, do sustainability reports really show a fair pictur of firms’ sustainability work and its outcomes for both sustainable development and financial success? In this study, a sample of 100 companies was analysed using the framework of the Global Reporting Initiative (GRI), with respect to (1) the relation between their environmental, social and sustainability activities and their impact on the environment, the social systemand sustainable development and (2) the relation between their nonfinancial performance (environmental, social, sustainability) and their financial performance. The results revealed a positive correlation between the sustainability activities, the impact on sustainable development and the financial performance of the companies.
Weitere Angaben
| Publikationsform: | Artikel in einer Zeitschrift |
|---|---|
| Begutachteter Beitrag: | Ja |
| Keywords: | Environmental performance; Sustainability; Financial performance; Social performance; Corporate governance; Global Reporting Initiative; GRI |
| Institutionen der Universität: | Fakultäten > Fakultät für Biologie, Chemie und Geowissenschaften Fakultäten > Fakultät für Biologie, Chemie und Geowissenschaften > Fachgruppe Geowissenschaften Fakultäten > Fakultät für Biologie, Chemie und Geowissenschaften > Fachgruppe Geowissenschaften > Professur Ecological Services Fakultäten > Fakultät für Biologie, Chemie und Geowissenschaften > Fachgruppe Geowissenschaften > Professur Ecological Services > Professur Ecological Services - Univ.-Prof. Dr. Thomas Köllner Fakultäten |
| Titel an der UBT entstanden: | Nein |
| Themengebiete aus DDC: | 500 Naturwissenschaften und Mathematik > 550 Geowissenschaften, Geologie |
| Eingestellt am: | 29 Jun 2018 11:31 |
| Letzte Änderung: | 29 Jun 2018 11:31 |
| URI: | https://eref.uni-bayreuth.de/id/eprint/44767 |