메뉴 건너뛰기




Volumn 27, Issue 1, 2018, Pages 16-38

Measures for Sustainable Investment Decisions and Business Strategy – A Triple Bottom Line Approach

Author keywords

commitment measurement; ESG criteria; investment decisions; sustainability performance measurement; sustainable development; TBL

Indexed keywords

CORPORATE STRATEGY; DECISION MAKING; INVESTMENT; PERFORMANCE ASSESSMENT; SUSTAINABILITY; SUSTAINABLE DEVELOPMENT;

EID: 85031666471     PISSN: 09644733     EISSN: 10990836     Source Type: Journal    
DOI: 10.1002/bse.1980     Document Type: Article
Times cited : (42)

References (42)
  • 1
    • 84878262779 scopus 로고    scopus 로고
    • A template for integrated reporting
    • Abeysekera I. 2013. A template for integrated reporting. Journal of Intellectual Capital 14(2): 227–245. https://doi.org/10.1108/14691931311323869
    • (2013) Journal of Intellectual Capital , vol.14 , Issue.2 , pp. 227-245
    • Abeysekera, I.1
  • 2
    • 84892484201 scopus 로고    scopus 로고
    • Commitment strategies for sustainability: how business firms can transform trade-offs into win–win outcomes
    • Beckmann M, Hielscher S, Pies I. 2014. Commitment strategies for sustainability: how business firms can transform trade-offs into win–win outcomes. Business Strategy and the Environment 23(1): 18–37. https://doi.org/10.1002/bse.1758
    • (2014) Business Strategy and the Environment , vol.23 , Issue.1 , pp. 18-37
    • Beckmann, M.1    Hielscher, S.2    Pies, I.3
  • 5
    • 0002071502 scopus 로고
    • The problem of social cost
    • Coase RH. 1960. The problem of social cost. Journal of Law and Economics 3(1): 1–44. https://doi.org/10.1086/674872
    • (1960) Journal of Law and Economics , vol.3 , Issue.1 , pp. 1-44
    • Coase, R.H.1
  • 6
    • 84947731137 scopus 로고    scopus 로고
    • Nonfinancial information preferences of professional investors
    • Cohen JR, Holder-Webb L, Zamora VL. 2015. Nonfinancial information preferences of professional investors. Behavioral Research in Accounting 27(2): 127–153. https://doi.org/10.2308/bria-51185
    • (2015) Behavioral Research in Accounting , vol.27 , Issue.2 , pp. 127-153
    • Cohen, J.R.1    Holder-Webb, L.2    Zamora, V.L.3
  • 8
    • 84924083940 scopus 로고    scopus 로고
    • Integrated reporting: insights, gaps and an agenda for future research
    • De Villiers C, Rinaldi L, Unerman J. 2014. Integrated reporting: insights, gaps and an agenda for future research. Accounting, Auditing and Accountability Journal 27(7): 1042–1067. https://doi.org/10.1108/AAAJ-06-2014-1736
    • (2014) Accounting, Auditing and Accountability Journal , vol.27 , Issue.7 , pp. 1042-1067
    • De Villiers, C.1    Rinaldi, L.2    Unerman, J.3
  • 14
    • 80855143659 scopus 로고    scopus 로고
    • Beyond the bounded instrumentality in current corporate sustainability research: toward an inclusive notion of profitability
    • Hahn T, Figge F. 2011. Beyond the bounded instrumentality in current corporate sustainability research: toward an inclusive notion of profitability. Journal of Business Ethics 104(3): 325–345. https://doi.org/10.1007/s10551-011-0911-0
    • (2011) Journal of Business Ethics , vol.104 , Issue.3 , pp. 325-345
    • Hahn, T.1    Figge, F.2
  • 15
    • 84918531760 scopus 로고    scopus 로고
    • Corporate social responsibility: the link between sustainability disclosure and sustainability performance
    • Herbohn K, Walker J, Loo HYM. 2014. Corporate social responsibility: the link between sustainability disclosure and sustainability performance. Abacus 50(4): 422–459. https://doi.org/10.1111/abac.12036
    • (2014) Abacus , vol.50 , Issue.4 , pp. 422-459
    • Herbohn, K.1    Walker, J.2    Loo, H.Y.M.3
  • 19
    • 80053342684 scopus 로고    scopus 로고
    • The consequences of mandatory corporate sustainability reporting: evidence from four countries
    • (11-100)
    • Ioannou I, Serafeim G. 2011. The consequences of mandatory corporate sustainability reporting: evidence from four countries. Harvard Business School research working paper (No. 11-100). https://doi.org/10.2139/ssrn.1799589
    • (2011) Harvard Business School research working paper
    • Ioannou, I.1    Serafeim, G.2
  • 20
    • 84939825278 scopus 로고    scopus 로고
    • Commitment to sustainability in small and medium-sized enterprises: the influence of strategic orientations and management values
    • Jansson J, Nilsson J, Modig F, Hed VG. 2017. Commitment to sustainability in small and medium-sized enterprises: the influence of strategic orientations and management values. Business Strategy and the Environment 26(1): 69–83. https://doi.org/10.1002/bse.1901
    • (2017) Business Strategy and the Environment , vol.26 , Issue.1 , pp. 69-83
    • Jansson, J.1    Nilsson, J.2    Modig, F.3    Hed, V.G.4
  • 21
    • 84863774416 scopus 로고    scopus 로고
    • Determinants of traditional sustainability reporting versus integrated reporting. an institutionalist approach
    • Jensen JC, Berg N. 2012. Determinants of traditional sustainability reporting versus integrated reporting. an institutionalist approach. Business Strategy and the Environment 21(5): 299–316. https://doi.org/10.1002/bse.740
    • (2012) Business Strategy and the Environment , vol.21 , Issue.5 , pp. 299-316
    • Jensen, J.C.1    Berg, N.2
  • 22
    • 84864188682 scopus 로고    scopus 로고
    • Construction of the economic indicators of performance in relation to environmental, social and corporate governance (ESG) factors
    • Kocmanová A, Dočekalová M. 2012. Construction of the economic indicators of performance in relation to environmental, social and corporate governance (ESG) factors. Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 60(4): 195–206. https://doi.org/10.11118/actaun201260040195
    • (2012) Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis , vol.60 , Issue.4 , pp. 195-206
    • Kocmanová, A.1    Dočekalová, M.2
  • 23
    • 84961256166 scopus 로고    scopus 로고
    • Corporate sustainable development: is ‘Integrated Reporting’ a legitimation strategy?
    • Lai A, Melloni G, Stacchezzini R. 2016. Corporate sustainable development: is ‘Integrated Reporting’ a legitimation strategy? Business Strategy and the Environment 25(3): 165–177. https://doi.org/10.1002/bse.1863
    • (2016) Business Strategy and the Environment , vol.25 , Issue.3 , pp. 165-177
    • Lai, A.1    Melloni, G.2    Stacchezzini, R.3
  • 24
    • 0034347106 scopus 로고    scopus 로고
    • Optimal dynamic portfolio selection: multiperiod mean-variance formulation
    • Li D, Ng W-L. 2000. Optimal dynamic portfolio selection: multiperiod mean-variance formulation. Mathematical Finance 10(3): 387–406. https://doi.org/10.1111/1467-9965.00100
    • (2000) Mathematical Finance , vol.10 , Issue.3 , pp. 387-406
    • Li, D.1    Ng, W.-L.2
  • 25
    • 84995186518 scopus 로고
    • Portfolio selection
    • Markowitz H. 1952. Portfolio selection. Journal of Finance 7(1): 77–91. https://doi.org/10.1111/j.1540-6261.1952.tb01525.x
    • (1952) Journal of Finance , vol.7 , Issue.1 , pp. 77-91
    • Markowitz, H.1
  • 26
    • 84961286878 scopus 로고    scopus 로고
    • Corporate environmental strategies towards sustainable development
    • Mårtensson K, Westerberg K. 2016. Corporate environmental strategies towards sustainable development. Business Strategy and the Environment 25(1): 1–9. https://doi.org/10.1002/bse.1852
    • (2016) Business Strategy and the Environment , vol.25 , Issue.1 , pp. 1-9
    • Mårtensson, K.1    Westerberg, K.2
  • 28
    • 0000314740 scopus 로고
    • Lifetime portfolio selection under uncertainty: the continuous-time case
    • Merton RC. 1969. Lifetime portfolio selection under uncertainty: the continuous-time case. Review of Economics and Statistics 51(3): 247–257. https://doi.org/10.2307/1926560
    • (1969) Review of Economics and Statistics , vol.51 , Issue.3 , pp. 247-257
    • Merton, R.C.1
  • 29
    • 84924710045 scopus 로고    scopus 로고
    • Planned or emergent strategy making? Exploring the formation of corporate sustainability strategies
    • Neugebauer F, Figge F, Hahn T. 2016. Planned or emergent strategy making? Exploring the formation of corporate sustainability strategies. Business Strategy and the Environment 25(5): 323–336. https://doi.org/10.1002/bse.1875
    • (2016) Business Strategy and the Environment , vol.25 , Issue.5 , pp. 323-336
    • Neugebauer, F.1    Figge, F.2    Hahn, T.3
  • 32
    • 85016363655 scopus 로고    scopus 로고
    • ‘A necessary supplement’ – what the United Nations Global Compact is (and is not)
    • In, Buhmann K, Roseberry L, Morsing M, (eds)., Palgrave Macmillan, London
    • Rasche A. 2011. ‘A necessary supplement’ – what the United Nations Global Compact is (and is not). In Corporate Social and Human Rights Responsibilities: Global Legal and Management Perspectives, Buhmann K, Roseberry L, Morsing M (eds). Palgrave Macmillan: London; 52–76 https://doi.org/10.1177/0007650309332378.
    • (2011) Corporate Social and Human Rights Responsibilities: Global Legal and Management Perspectives , pp. 52-76
    • Rasche, A.1
  • 33
    • 48749108761 scopus 로고    scopus 로고
    • Socially responsible investments: institutional aspects, performance, and investor behavior
    • Renneboog L, Horst JT, Zhang C. 2008. Socially responsible investments: institutional aspects, performance, and investor behavior. Journal of Banking and Finance 32(9): 1723–1742. https://doi.org/10.1016/j.jbankfin.2007.12.039
    • (2008) Journal of Banking and Finance , vol.32 , Issue.9 , pp. 1723-1742
    • Renneboog, L.1    Horst, J.T.2    Zhang, C.3
  • 34
    • 0000314743 scopus 로고
    • Lifetime portfolio selection by dynamic stochastic programming
    • Samuelson PA. 1969. Lifetime portfolio selection by dynamic stochastic programming. Review of Economics and Statistics 51(3): 239–246. https://doi.org/10.2307/1926559
    • (1969) Review of Economics and Statistics , vol.51 , Issue.3 , pp. 239-246
    • Samuelson, P.A.1
  • 35
    • 80053061523 scopus 로고    scopus 로고
    • The triple bottom line: what is it and how does it work?
    • Slaper TF, Hall TJ. 2011. The triple bottom line: what is it and how does it work? Indiana Business Review 86(1): 4–8.
    • (2011) Indiana Business Review , vol.86 , Issue.1 , pp. 4-8
    • Slaper, T.F.1    Hall, T.J.2
  • 37
    • 0000711860 scopus 로고
    • On divergences between social cost and private cost
    • Turvey R. 1963. On divergences between social cost and private cost. Economica 30(119): 309–313. https://doi.org/10.2307/2601550
    • (1963) Economica , vol.30 , Issue.119 , pp. 309-313
    • Turvey, R.1
  • 40
    • 8744231984 scopus 로고    scopus 로고
    • The UN Global Compact: the challenge and the promise
    • Williams OF. 2004. The UN Global Compact: the challenge and the promise. Business Ethics Quarterly 14(04): 755–774. https://doi.org/10.5840/beq200414432
    • (2004) Business Ethics Quarterly , vol.14 , Issue.4 , pp. 755-774
    • Williams, O.F.1
  • 41
    • 0003545437 scopus 로고
    • WCED–Oxford University Press Oxford
    • World Commission on Environment and Development (WCED). 1987. Our Common Future (Brundtland Report). WCED–Oxford University Press: Oxford.
    • (1987) Our Common Future (Brundtland Report)
  • 42
    • 0036213033 scopus 로고    scopus 로고
    • Do lax environmental regulations attract foreign investment?
    • Xing Y, Kolstad CD. 2002. Do lax environmental regulations attract foreign investment? Environmental and Resource Economics 21(1): 1–22. https://doi.org/10.1023/A:1014537013353
    • (2002) Environmental and Resource Economics , vol.21 , Issue.1 , pp. 1-22
    • Xing, Y.1    Kolstad, C.D.2


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.