Voici un rapport de Deloitte sur l’importance à accorder aux parties prenantes (stakeholders), dont les actionnaires (shareholders), dans la réalisation du développement durable et la création de valeur à long terme.
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How stakeholders view a company, what they expect of the company, and how they understand the company’s impact on society and the environment, in addition to its financial results, can affect business value. Determining the impact on value of environmental, social and governance (ESG) issues to multiple stakeholders is becoming central to how many companies craft their sustainability strategy and report on their sustainability performance. This opens the door to a new vision of the business objective: enlightened value maximization, which seeks greater alignment between various stakeholders to generate long-term business value.
This paper describes:
- The impact shareholders and other stakeholders can have on corporate valuations by identifying and reacting to ESG risks
- How stakeholder perception of the company and its actions are likely to drive the corporate agenda, including ESG performance goal setting
- Strategic steps that can help a company mitigate the impact of stakeholder action on its bottom line, cost of capital and risk, and leverage new opportunities to generate business value.