How Green is Strategic Decision-Making in a 'Green Company'?

TY - CHAP

T1 - How Green is Strategic Decision-Making in a 'Green Company'?

AU - Narikiyo , Chiharu

AU - Harris, Elaine

AU - Elmassri, Moataz Moamen

PY - 2022/11/18

Y1 - 2022/11/18

N2 - Despite the significance of international Sustainable Development Goals (SDGs) in the policy world (United Nations, 2015), accounting researchers have been slow to participate in SDG-motivated research (Bebbington and Unerman, 2018). Research on sustainability in accounting has tended to focus on environmental and integrated reporting (past performance), rather than on strategic project appraisal (future performance). The gap we identified in the literature is whether and how organisational decision-making balances financial and non-financial considerations to achieve the SDGs as well as financial goals.

AB - Despite the significance of international Sustainable Development Goals (SDGs) in the policy world (United Nations, 2015), accounting researchers have been slow to participate in SDG-motivated research (Bebbington and Unerman, 2018). Research on sustainability in accounting has tended to focus on environmental and integrated reporting (past performance), rather than on strategic project appraisal (future performance). The gap we identified in the literature is whether and how organisational decision-making balances financial and non-financial considerations to achieve the SDGs as well as financial goals.

KW - green investment

M3 - Chapter

SP - 224

EP - 242

BT - Research Handbook on Corporate Board Decision-Making

A2 - Marnet, Oliver

PB - Edward Elgar Publishing Ltd.

ER -