Moving beyond ESG: The framework has its detractors. Here’s a new playbook for responsible business. (Record no. 528458)
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| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| Personal name | cles, Robert G. |
| 245 ## - TITLE STATEMENT | |
| Title | Moving beyond ESG: The framework has its detractors. Here’s a new playbook for responsible business. |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) | |
| Place of publication, distribution, etc | Harvard Business Review |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 102(5), Sep-Oct, 2024: p.101-107 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc | It’s been a rough few years for ESG—the popular shorthand for measuring and managing a company’s environmental, social, and governance performance. Critics on the political left believe ESG is insufficient for addressing major societal issues such as climate change; critics on the right say ESG pushes a liberal agenda. The barrage of criticism has caused ESG to lose its luster among many executives. Yet the need for a transparent way to connect a company’s financial performance with its ESG performance remains. It’s time, says Oxford professor Robert G. Eccles, to take stock of ESG and chart a path forward. He acknowledges the complex challenges that still need to be resolved. Chief among them is whether to use single materiality (which focuses on shareholder value) or double materiality (which includes societal impact). In this article Eccles recommends a pragmatic approach for corporate leaders: clearly define corporate purpose, improve transparency in ESG reporting, and engage stakeholders constructively. These strategies will help companies manage ESG pressures by focusing on material issues that affect shareholder value while also acknowledging and addressing broader societal impacts.- Reproduced https://hbr.org/2024/09/moving-beyond-esg v |
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| Main entry heading | Harvard Business Review |
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| Item type | Articles |
| Withdrawn status | Lost status | Source of classification or shelving scheme | Damaged status | Not for loan | Permanent location | Current location | Date acquired | Serial Enumeration / chronology | Barcode | Date last seen | Koha item type |
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| Indian Institute of Public Administration | Indian Institute of Public Administration | 2024-12-06 | 102(5), Sep-Oct, 2024: p.101-107 | AR133850 | 2024-12-06 | Articles |