Wyniki wyszukiwania:

Materiality-approaches to sustainability reporting have been developed and adopted in some businesses in recent years, and proved in practical terms an important advancement on reporting methods, by tackling or lessening some key problems in stakeholder-approaches. What is sustainability materiality ? Are there any difference between sustainability materiality and financial materiality? How application of materiality would meet the challenges that confront traditional stakeholder-approach reporting? And furthermore, can materiality provide an absolute solution to sustainability reporting? If...

This study provides a new thinking on sustainability by addressing how tradiitonal sustainabilty strategies rooted in competitiveness fail to achieve authentic sustainabilty. It further proposes a new approach based on the noncompetitiveness view and discusses the potential for ultimate sustainabilty. Three models are proposed to interpret competitiveness and noncompetitiveness in micro socope (i.e. corporate level) and macro scope (i.e. society and ecology level). The three model are to support and underpin the argument of this research: competitiveness leads to selfish growth in the...