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5.8 Incentives tying sustainability issues to maximising the value of the organisation and shareholder wealth (p.299)
The World Business Council for Sustainable Development (WBCSD) emphasises that a growing range of environmental issues have an impact on a company’s profitability:
orevenue associated with market growth or decline due to changes in customer
opreferences for environmentally sustainable products and production methods;
oclean-up costs or fines for non-compliance with environmental regulations;
oinsurance cover incorporating environmental risk; and
oresearch and development programs to stay ahead of environmental regulation.
The statement of financial position can also be affected through:
oimpairments in the value of land as a result of contamination;
oplant write-offs as a result of changes to clean production capacity;
ochanges in the net realisable value of stock related to consumer preferences for
oenvironmentally harmless products; and
oliabilities (through remediation requirements).
Improving corporate reputation, as well as better identifying risks and opportunities in a resource-constrained world with changing societal expectations, is also one of the key drivers behind the integrated reporting initiative (discussed later in this module), which emphasises the benefits of organisations telling their unique value-creation story. |
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发表于 2021-9-2 15:14:03
