衡量和披露企业对自然的影响和依赖

IF 6.3 2区管理学 Q1 BUSINESS

California Management Review Pub Date : 2022-11-01 DOI:10.1177/00081256221131653

Jakki J. Mohr, Carmen Thissen

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引用次数: 2

摘要

在财务指标中校准环境影响和依赖关系，称为自然资本会计(自然资本估值;评估)对透明度和有效决策至关重要。了解公司对自然的影响和依赖对财务的影响，不仅可以揭示新的优先事项和见解，还可以告知并鼓励公司努力保护自然资源。鉴于透明度和问责制是齐头并进的，自然资本估值有助于企业减轻对自然世界的影响和依赖。

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Measuring and Disclosing Corporate Valuations of Impacts and Dependencies on Nature

Calibrating environmental impacts and dependencies in financial metrics, known as natural capital accounting (natural capital valuations; assessments), is critical for transparency and effective decision-making. Understanding the financial impact of a firm’s effects and dependencies on nature not only surfaces new priorities and insights, but also informs and encourages companies’ efforts to protect natural resources. Given that transparency and accountability go hand-in-hand, natural capital valuations help companies mitigate impacts and dependencies on the natural world.

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来源期刊

California Management Review Multiple-

CiteScore

18.40

自引率

3.00%

发文量

期刊介绍： California Management Review (CMR) serves as a vital link between academia and management practice, offering leading-edge research with practical applications. Edited at UC Berkeley’s Haas School of Business, CMR covers a wide range of management topics, including innovation, strategy, sustainable practices, and human resources. CMR ranks among the top management journals globally, distributing articles through outlets like Harvard Business School Publishing and SAGE Publishing. Focused on bridging academia and practice, CMR ensures that all articles are based on rigorous academic research while providing actionable insights for managers. In addition to regular issues, CMR publishes special issues and sections on relevant topics, often guest-edited by leading faculty. Recent special issues have covered dynamic capabilities, city innovation, big data, and intellectual property management.