Eine Plattform für die Wissenschaft: Bauingenieurwesen, Architektur und Urbanistik
Eine Plattform für die Wissenschaft: Bauingenieurwesen, Architektur und Urbanistik
Strategies for Building Environmental Transparency and Accountability
How do nature-inspired enterprises be accountable to the natural environment formed? Natural environment is one of the basic elements of the business. Firms should be sensitive to environment, so they should develop environmental transparency and accountability. This paper develops a framework to understand how environmental transparency and stakeholder governance create environmental accountability, following an “action cycle” informed by four accountability criteria—identifiability, awareness of monitoring, expectations of evaluation, and social pressure. The paper analyzes the environmental transparency practices of 50 companies listed in the annual Best Global Green Brands report, the Global RepTrak 100, and The Climate A-List of the CDP (formerly the Carbon Disclosure Project). The results show that exemplar firms improve the “what”, “how”, and “how much” factors in terms of environmental information to identify what will be disseminated to whom when the information follows the criteria of accountability, which allow stakeholders to effectively adopt a governance role. This paper provides a 2 × 2 matrix for firms and stakeholders to better understand how accountability leadership is driven by environmental transparency, stakeholder governance and accountability criteria. The practical implications of environmental transparency are highlighted, specifically in terms of strategies for building accountability to meet the growing expectations of transparency and accountability.
Strategies for Building Environmental Transparency and Accountability
How do nature-inspired enterprises be accountable to the natural environment formed? Natural environment is one of the basic elements of the business. Firms should be sensitive to environment, so they should develop environmental transparency and accountability. This paper develops a framework to understand how environmental transparency and stakeholder governance create environmental accountability, following an “action cycle” informed by four accountability criteria—identifiability, awareness of monitoring, expectations of evaluation, and social pressure. The paper analyzes the environmental transparency practices of 50 companies listed in the annual Best Global Green Brands report, the Global RepTrak 100, and The Climate A-List of the CDP (formerly the Carbon Disclosure Project). The results show that exemplar firms improve the “what”, “how”, and “how much” factors in terms of environmental information to identify what will be disseminated to whom when the information follows the criteria of accountability, which allow stakeholders to effectively adopt a governance role. This paper provides a 2 × 2 matrix for firms and stakeholders to better understand how accountability leadership is driven by environmental transparency, stakeholder governance and accountability criteria. The practical implications of environmental transparency are highlighted, specifically in terms of strategies for building accountability to meet the growing expectations of transparency and accountability.
Strategies for Building Environmental Transparency and Accountability
Christina W. Y. Wong (Autor:in) / Chee Yew Wong (Autor:in) / Sakun Boon-itt (Autor:in) / Ailie K. Y. Tang (Autor:in)
2021
Aufsatz (Zeitschrift)
Elektronische Ressource
Unbekannt
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