文章基本信息

标题：Social and ecological challenges: How sustainable are sustainability reporting systems?
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作者：James Kamwachale Khomba
期刊名称：African Journal of Business Management
印刷版ISSN：1993-8233
出版年度：2012
卷号：6
期号：48
页码：11692-11701
DOI：10.5897/AJBM12.916
语种：English
出版社：Academic Journals
摘要：Sustainability debate is founded on the premise that corporations have to focus their attention on social and ecological activities, apart from their economic endeavours. Thus, corporate sustainability which embraces both ecological and social components, poses an inescapable challenge in that without sustainability of business there will soon be no more profits for companies. This paper presents a desk research that aims at reviewing and analysing literature on corporate sustainability that is founded on the stakeholder-centred approach towards corporate governance. The review paper demonstrates that sustainability issues are paramount for the long-term realisation of business performance and ultimate profits. However, there are many challenges in instituting good sustainability programmes and corporate reporting systems, especially with regard to social and ecological elements many of which are complex and qualitative in nature. It established that many companies are now implementing provisions of good corporate governance that propagates inclusion of three sustainability elements as comprising economic, ecological and social dimensions. To remain competitive and sustainable, business executives should have a strong self-interest in minimising the ecological and social damage of their operations.
关键词：Africa; community; ecosystem; natural environment; measurement; performance; social responsibility; stakeholder; sustainability