Chief Financial Officers and Corporate Sustainability: A Literature Review and Research Agenda
Societal and environmental risks dominated the top 10 risks in both likelihood and impact, according to the surveys conducted by the World Economic Forum. Against this background, there have been many cases demonstrating the disastrous financial impact of organisational failure to address societal a...
Saved in:
| Main Authors: | , , , , |
|---|---|
| Other Authors: | |
| Format: | Conference Paper |
| Published: |
IOP Publishing Ltd
2023
|
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
| _version_ | 1833410986387701760 |
|---|---|
| author | Alrazi B. Mat Husin N. Mohd Ali I. Nik Azman N.A.N. Mohd Nor M.N. |
| author2 | 46461112300 |
| author_facet | 46461112300 Alrazi B. Mat Husin N. Mohd Ali I. Nik Azman N.A.N. Mohd Nor M.N. |
| author_sort | Alrazi B. |
| building | UNITEN Library |
| collection | Institutional Repository |
| content_provider | Universiti Tenaga Nasional |
| content_source | UNITEN Institutional Repository |
| continent | Asia |
| country | Malaysia |
| description | Societal and environmental risks dominated the top 10 risks in both likelihood and impact, according to the surveys conducted by the World Economic Forum. Against this background, there have been many cases demonstrating the disastrous financial impact of organisational failure to address societal and environmental risks. As a person whose responsibility is to assess financial risks of the organisation, there is increasing expectation for the Chief Financial Officer (CFO) to lead sustainability strategy and initiatives. This research serves to review the literature which highlights the roles and characteristics of CFOs essential for corporate sustainability. Drawing upon this and related literature examining the influence of CFOs on other accounting practices, it proposes a framework illustrating the potential relationships between CFO characteristics and corporate sustainability. � Published under licence by IOP Publishing Ltd. |
| format | Conference Paper |
| id | my.uniten.dspace-27004 |
| institution | Universiti Tenaga Nasional |
| publishDate | 2023 |
| publisher | IOP Publishing Ltd |
| record_format | dspace |
| spelling | my.uniten.dspace-270042023-05-29T17:38:35Z Chief Financial Officers and Corporate Sustainability: A Literature Review and Research Agenda Alrazi B. Mat Husin N. Mohd Ali I. Nik Azman N.A.N. Mohd Nor M.N. 46461112300 57439406000 57438891800 57439065200 57211316912 Societal and environmental risks dominated the top 10 risks in both likelihood and impact, according to the surveys conducted by the World Economic Forum. Against this background, there have been many cases demonstrating the disastrous financial impact of organisational failure to address societal and environmental risks. As a person whose responsibility is to assess financial risks of the organisation, there is increasing expectation for the Chief Financial Officer (CFO) to lead sustainability strategy and initiatives. This research serves to review the literature which highlights the roles and characteristics of CFOs essential for corporate sustainability. Drawing upon this and related literature examining the influence of CFOs on other accounting practices, it proposes a framework illustrating the potential relationships between CFO characteristics and corporate sustainability. � Published under licence by IOP Publishing Ltd. Final 2023-05-29T09:38:35Z 2023-05-29T09:38:35Z 2022 Conference Paper 10.1088/1755-1315/943/1/012032 2-s2.0-85124035691 https://www.scopus.com/inward/record.uri?eid=2-s2.0-85124035691&doi=10.1088%2f1755-1315%2f943%2f1%2f012032&partnerID=40&md5=3428ab5230f5ee37f4f04e2c62bc551b https://irepository.uniten.edu.my/handle/123456789/27004 943 1 12032 All Open Access, Bronze IOP Publishing Ltd Scopus |
| spellingShingle | Alrazi B. Mat Husin N. Mohd Ali I. Nik Azman N.A.N. Mohd Nor M.N. Chief Financial Officers and Corporate Sustainability: A Literature Review and Research Agenda |
| title | Chief Financial Officers and Corporate Sustainability: A Literature Review and Research Agenda |
| title_full | Chief Financial Officers and Corporate Sustainability: A Literature Review and Research Agenda |
| title_fullStr | Chief Financial Officers and Corporate Sustainability: A Literature Review and Research Agenda |
| title_full_unstemmed | Chief Financial Officers and Corporate Sustainability: A Literature Review and Research Agenda |
| title_short | Chief Financial Officers and Corporate Sustainability: A Literature Review and Research Agenda |
| title_sort | chief financial officers and corporate sustainability: a literature review and research agenda |
| url_provider | http://dspace.uniten.edu.my/ |