11th September 2014
FSN writer Lesley Meall explores the triple bottom line connecting a company’s environmental, social and governance performance with its financial performance
Traditionally, sustainability issues have fallen outside the jurisdiction of finance. The CFO has focussed on the numbers while others have handled softer issues such as corporate citizenship and social responsibility. But traditional job silos are crumbling and the roles and responsibilities of the CFO are expanding. There is a growing desire from investors, business customers and other stakeholders, for companies to connect financial performance to non-financial value drivers, such as social and environmental impact and to report on this in a meaningful manner, and the CFO is increasingly at the head of the sustainability reporting chain.
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