Sustainability in Business:A Millennials’Perspective  

作　　者：Andrea Valente David Atkinson 

机构地区：[1]Pearson Business School,London,United Kingdom [2]Keele University,Staffordshire,United Kingdom

出　　处：《Journal of Modern Accounting and Auditing》2019年第6期293-304,共12页现代会计与审计（英文版）

摘　　要：The detrimental effect mankind has on the planet continues,with its ability to produce far more than it can be consumed,resulting in unmanageable effects to the earth.Achieving a performance advantage while not causing destructive effects is the new challenge.Consequently,considering the UN’s sustainable development goals(SDGs),this study investigated how environmental,social,and governance(ESG)factors could contribute to a better financial performance for multinational companies.Due to the ecological,economic,and social consequences of business,it has never been more important for society to lean towards sustainable practices.As new challenges emerge,new concepts of how to deal with them evolve,including the concept of“sustainable development”as a foundation to management-thinking and decision-making.Private businesses are a key component in achieving the UN’s desired sustainable view,as they can help to fill the$3tn annual investment gap expected to be needed across the next 15 years.As a generation,millennials have a critical role to play in achieving a sustainable future.Millennials are the next group of business-thinkers and decision-makers.Based on research conducted by this study,eight out of 10 London-based millennials acknowledged the private sector has a critical role in helping to achieve a sustainable future for all.However,fewer than three in 10 millennials actually believe that private businesses will take action,instead continuing to place their short-term profitability mindset ahead of sustainability.With a world population of 50%under the age of 30,and with millennials continuing to become more conscious of trends which affect the planet and their future,the expectation of businesses to act sustainably seems to be rising.This study confirmed a multitude of ways to increase business performance sustainably,such as driving sales by targeting consumers’increasing willingness to pay a premium for sustainable goods.A questionnaire supported this approach by confirming that nine out of 10 mil

关 键 词：ESG FACTORS SUSTAINABILITY MILLENNIALS 

分 类 号：G633.41[文化科学—教育学]