Corporate value creation in face of the challenges of sustainable development

The authors of this paper discuss the concept of how the value of of a company is driven by ecologism, political system and economic systems.  They focus on sustainable value and long term value creation.  They also look at perceived value from various stakeholders in the business.  The value may change depending on the lens of the individual stakeholders, value can be financial as well as in the idea (Jaki & Siuta, 2019). 

Guidelines used for reporting activites are based on ideas from the international Integraded Reporting Council (IIRC) and Global Reporting Initiative (GRI).  GRI is divided into segments:

• Stragegy and Analysis
• Profile of the organization
• Identification of significant aspects and scopes
• Engagement of stakeholders
• Profile of their report
• Supervision and leadership
• Corporate Governance
• Ethics

The authors go into detail on business practices that lead to value creation and how implementation and change can affect sustainable value.

There are parts of this paper that will be useful in my research, but it does not contain all of the information I am looking for.  Although I believe the author's intent is that a global setting is implied, this paper does not specifically detail how value creation differs from regional and global markets.  The value creation of a company at a physiological level is discussed throughout the paper, but value creations from the capital or monetary point of view is not included. 

Reference:

Jaki, A., & Siuta-Tokarska, B. (2019). New imperative of corporate value creation in face of the challenges of sustainable development. Entrepreneurial Business and Economics Review, 7(2), 63-81. doi:http://dx.doi.org.libauth.purdueglobal.edu/10.15678/EBER.2019.070204