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Realizing the full potential of stakeholder capitalism

GreenBiz

However, a growing awareness of ESG trends has given rise to the concept of "stakeholder value," whereby the focus is on long-term value creation for customers, employees, society and the environment rather than just short-term value for shareholders.

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Accounting for Overshoot

Chris Hall

This approach is outlined in a 2015 report from the UN Environment Programme (UNEP) on sustainability reporting. “If There are many social resources that are arguably unlimited.” Baue says companies are already testing this type of accounting, such as GLS Bank, who took part in a pilot programme with r3.0