сообщества и другие лица. Согласно теории, компания должна создавать ценность для всех заинтересованных сторон, а не только для акционеров. Совет директоров через комитет ESG стремится к устойчивому развитию. Таким образом, теория заинтересованных сторон применяется к управлению устойчивым развитием путем учета интересов сотрудников, клиентов, поставщиков, финансистов, правительства и сообщества, в процессе принятия решений.
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The abbreviation ESG stands for «environmental, social, governance”.
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The quality of reporting hereafter refers to the completeness and correctness of the information provided in the documents.
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A sustainability committee is a group of people assembled by the board of directors or management team, given the responsibility of ensuring that the company achieve sustainable growth. In cases where departments of sustainable development do not exist, a board or management committee is set to take responsibility. The committee is a permanent one.
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The stakeholder theory, originally detailed by R. Edward Freeman in 1984, is a view of organizational management and business ethics that emphasizes the interconnected relationships between various stakeholders, such as suppliers, employees, investors, communities, and others who have a stake in the organization. The theory argues that a firm should create value for all stakeholders, not just shareholders. The board of directors, through the ESG committee, strives for sustainability. Thus, the stakeholder theory is applied to sustainability management by considering the interests of various stakeholders, such as employees, customers, suppliers, financiers, government, and communities, in the decision-making process. By enhancing sustainable development via ESG committees, the interest of all stakeholders is collectively pursued.
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Ежегодные каталоги «Социальное предпринимательство России» (2014–2020) можно скачать на сайте soindex.ru
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Annual issues of the Social Entrepreneurship in Russia catalog for 2014–2020 can be downloaded at www.soindex.ru
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