Greening: politics and economics for social auditing. Sport management as common denominator

被引：1

作者：

Vargas, Vanesa Madalina ^{[1
]}

Nita, Sorin ^{[2
]}

Marin, Aurel ^{[3
]}

Joga, Florentina Ecaterina ^{[1
]}

Stoica, Mihaela-Ionica

机构：

[1] Bucharest Univ Econ Studies, Bucharest, Romania

[2] Univ Econ Studies, Bucharest, Romania

[3] Natl Univ Phys Educ & Sport, Bucharest, Romania

来源：

PROCEEDINGS OF THE INTERNATIONAL CONFERENCE ON BUSINESS EXCELLENCE | 2022年 / 16卷 / 01期

关键词：

green business; ESG; CSR; future of accounting; non-financial reporting; RESOURCES; FUTURE;

D O I：

10.2478/picbe-2022-0055

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

This paper considers sport as a driver for politics and economics green incentives. While there are dichotomies in between green politics and economics, sport acts like a catalyst in between the two, by making use of its social dimension. In this respect, a stakeholder perspective is encouraged, especially when considering Corporate Social Responsibility coupled with ESG principles and non financial reporting. Sports is a 1.3 billion dollars industry that can set certain good practices and in this sense its "sport for development and peace" should be understood in broader terms. Social audits should be more extensive in order to capture better the links in between social, environment and governance factors, as reports from sports industry recently showed.

引用

页码：575 / 583

页数：9