摘要：Board members are becoming increasingly aware of the relevance of sustainability and the ways in which orientation toward sustainable development is fundamentally reshaping business management in almost all industries. In this emerging model, the board’s central mandate remains unchanged, but its scope regarding issues such as non-financial performance, establishment of governance structures dedicated to sustainability, as well as emphasis on circular behaviors, stakeholder engagement, and integrated disclosure continues to deepen. This paper reports the results of an in-depth examination of the main factors that can affect boards’ promotion of effective implementation of sustainable business models.
