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Erschienen in:
2020 | OriginalPaper | Buchkapitel
6. Environmental and Social Governance
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Abstract
Environmental and social governance, referred to now as “ESG,” has become a hot topic in boardroom education. In brief, ESG means our society as a whole expects corporations to be responsible and accountable to not just shareholders but all stakeholders (employees, vendors, customers, strategic partners, and the community as a whole). It means boards may be held to a standard in the future for how well the corporation cares about the stakeholders impacted by it vs. just financial value to shareholders. This means boards must care about what matters to stakeholders – “Stakeholder Values.”