Resumen o Introducción
The need to move to a more sustainable economy is understood by the management, employees, customers, investors and other stakeholders. But it is especially the investors viewpoint that influences the policy of the company. Therefore their perspective on sustainability has a high relevance. In a report from 2006 the United Nations Environmental Program Finance Initiative (UNEP FI) defines sustainability from an entrepreneurial point of view. It is “a business approach that creates long-term shareholder value by embracing opportunities and managing risks derived from economic, environmental and social developments.”
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- Joel Diener (Autor), 2015, Key Performance Indicators. A Useful Tool for CSR Reporting, Múnich, GRIN Verlag, https://www.grin.com/document/303907
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