Jenna J Burke, Rani Hoitash, Udi Hoitash
Journal of Business Ethics,Pages: 1-26.
This paper explores an increasingly prevalent element of board-level commitment to sustainability. We propose a theoretical framework under which the existence and associated actions of board-level sustainability committees are motivated by shared value creation, where the interests of a diverse group of stakeholders are satisfied and sufficient profit is achieved. Using hand-collected data, we find that sustainability committees are heterogeneous in focus and vary in their effectiveness. Specifically, we disaggregate the …
Jenna J Burke, Cynthia E Clark
Business Horizons,Vol. 59, Issue 3, Pages: 273-283.
Integrated reporting, a new development in the reporting landscape, seeks to concisely communicate a firm’s value through a more holistic picture that integrates financial and non-financial information. This practice is in its infancy in the United States and Europe, with many firms unsure of what integrated reporting is, what its benefits are, and even how to set it up. Drawing upon transcripts from 19 unstructured panel interviews at a global symposium on the subject, we discuss the business case for integrated reporting, as well …