Business Sustainability Factors of Performance, Risk, and Disclosure

Index

American Institute of Certified Public Accountants (AICPA), 96

Annan, Kofi, 28

Asset managers, 4, 11

BlackRock, 4, 105

Bloomberg, 105

Business Roundtable (2019), 4

Business sustainability, 1. See also specific Sustainability headings

definition of, 2–6

initiatives, 6–37

overview of, 1–2

performance, 33–34

CARES Act, 76

CDP, 105

Climate risk, 78–79

Compliance risk, 70–71

Conceptual Framework for Sustainability (2013), 95

Corporate disclosure, 9, 84–92

Corporate social responsibility (CSR), 3, 71, 83, 90

definition of, 7

Corporate sustainability systems (CSS), 104

COSO ERM framework, 79–80

COVID-19 pandemic, 4, 42, 65, 67, 68, 87, 93, 94, 105

challenges, 2

defined, 74

impact of, 30–31

risk, 74–77

Decision-making process, 7, 11, 28, 59,