ÖSSZEFOGLALÁS
A vállalati célok között már az 1970-es években felbukkant a termelés fenntarthatóságával kapcsolatos szempontok érvényesülése, amely a gyorsuló klímaváltozással egyre fontosabb kérdéssé válik. A vállalati teljesítmény és az ESG (környezeti, társadalmi és irányítási) szempontok kapcsolatára vonatkozó kulcsfontosságú kutatási kérdés az, hogy a környezettudatos technológiák bevezetése és a termelés tisztábbá tétele csupán a vállalatok társadalmi nyomásra adott válasza-e, vagy egy ésszerű befektetés, amely mérhető, pozitív hatással van a pénzügyi teljesítményre. Az általunk feldolgozott tanulmányok eredményei pozitív kapcsolatot mutatnak a fenntartható működés és a kedvező pénzügyi teljesítmény között.
XI. ÉVF. 2023. 3. SZÁM 19-22
DOI: 10.24387/CI.2023.3.4
Cikk megtekintése http://controllerinfo.hu/wp-content/uploads/2023/12/ContrInf_beliv_2023-03_negyedev_4.pdf
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