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Corporate Sustainability Reporting

其他書名	It's Effective
出版	Harvard Business School Working Knowledge, 2011
URL	http://books.google.com.hk/books?id=cToTjwEACAAJ&hl=&source=gbs_api

註釋In a growing trend, countries have begun requiring companies to report their environmental, social, and governance performance. George Serafeim of HBS and Ioannis Ioannou of London Business School set out to find whether this reporting actually induces companies to improve their nonfinancial performance and contribute toward a sustainable society. Key concepts include: In the past 10 years, corporate investors have shown an increasing interest in the social responsibility of the companies whose stocks they pick. The researchers compared 16 countries that required sustainability reporting with a sample of 42 countries that didn't. Using several measures, they found that the social responsibility of business leaders and managerial credibility increased in those countries with reporting mandates. The data provide the first concrete evidence that mandating social responsibility reporting actually makes a positive difference.