Integrating sustainability reporting into enterprise risk management and its relationship with business performance: A conceptual framework

• 主要な著者: Shad, M.K., Lai, Fong Woon, Fatt, C.L., Klemes, J. J., Bokhari, Awais
• フォーマット: 論文
• 出版事項: 2019
• 主題: HB Economic Theory; HG Finance
• オンライン･アクセス: http://eprints.utp.edu.my/22288/2/JOCP_2018_ISI_%20Q1_IF_5.65_Paper%20Online.pdf; http://eprints.utp.edu.my/22288/

This paper conceptualises a framework that examines the moderating effect of sustainability reporting practices on the relationship between enterprise risk management (ERM) implementation and business performance. Business performance is proxied through a value-added measurement technique, namely...