GOVERNANCE, SUSTAINABILITY AND ETHICS PRESENTATION 2022

GOVERNANCE,
SUSTAINABILITY AND ETHICS
By : Student’s (Name)
Professor’s Name
College
Course Date

INTRODUCTION
• According to various literatures, corporations endure important aspect to
voluntary disclose information to various stakeholders as captured in their
corporate reporting landscape
• corporate firms have an obligation to ensure healthy environment for business
operation as well as to the general community.
• . In order to meet such obligations, corporates are conceived to be having a wide
range of responsibilities both civic and economic.
• This presentation therefore, discusses various theories that tend give reasons for
such responsibilities.

CORPORATE THEORIES EXPLAINING
CORPORATION INCENTIVE TO PROVIDE
INFORMATION
• There are three major theoretical approaches that have been developed to explain
and assist corporation solve various (Lozano, Carpenter and Huisingh 2015).
• These include:
Stakeholders’ theory
Corporate social responsibility
And the triple bottom line.

TRIPLE BOTTOM LINE
• Triple Bottom Line:
• Is a theoretical approach being used by businesses to assess the profits they
are making by evaluating their corporate sustainability solutions.
• This approach provide corporations sort of social responsibility
• It requires corporate firms to tabulate bottom line results not only for
economic purposes,
• But also in terms of the impact of the firm’s operations to the social realm
as well as to environment(Gimenez et.al 2018).