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Cited by 87Corporate Social Responsibility ReportingAccounting and Financial ManagementEnvironmental Sustainability in Business

Embedding environment and sustainability into corporate financial decision‐making

Open access
Siegrist, Manuel, Bowman, Gary, Mervine, Evelyn, Southam, Colette·2020·Accounting & Finance
DOI 10.1111/acfi.12533
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Abstract

The business case for sustainability can be built upon: (i) cost reduction from efficient resource utilisation, (ii) revenue enhancement, (iii) risk management, and (iv) intangible assets. However, executives often adopt a short‐term perspective owing to executive compensation, investor pressure, and decision‐making criteria tied to fixed financial reporting systems. We propose an integrated conceptual framework, which highlights how firms could embed environment and sustainability into their long‐term financial decision‐making framework. To give this goal structure, the firm could adopt: (i) longer‐term executive compensation plans, (ii) longer‐term financial reporting, and (iii) flexible financial decision‐making models which embed intangibles.

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Authors
Siegrist, M., Bowman, G., Mervine, E., & Southam, C.
Affiliations
  • Bond University (AU)
  • De Beers (South Africa) (ZA)
Corresponding author
Southam, Colette
ORCID
Venue
Accounting & Finance
Publisher
Wiley
Published
2019-08-28
Volume
60
Issue
1
Pages
129-147
ISSN
  • 0810-5391 (ISSN-L)
  • 1467-629X
DOI
10.1111/acfi.12533
OpenAlex
W2970672157
Cited by
87
References
95
Citations by year
2026: 10 · 2025: 19 · 2024: 22 · 2023: 15 · 2022: 9 · 2021: 7 · 2020: 5
FWCI
8.07
Type
journal article
Language
en
Open access
Licence
Locations
  • Accounting and Finance (publishedVersion)
  • Bond University Research Portal (Bond University) (submittedVersion, other-oa)
Topics
  • Social Sciences › Business, Management and Accounting › Strategy and Management › Corporate Social Responsibility Reporting
  • Social Sciences › Business, Management and Accounting › Accounting › Accounting and Financial Management
  • Social Sciences › Business, Management and Accounting › Marketing › Environmental Sustainability in Business
Keywords
corporate sustainability, environmental accounting, executive compensation, intangible assets, risk management, resource efficiency, corporate governance, conceptual framework

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