其他摘要：Despite the clear evidence and vast research conducted both in Europe and America, little is known about the correlation between CSR and ESG performance metrics. The risk reporting and analysis are integrally tied to heightening efficiency, yet when it comes to risk reporting through ESG perspective the evidence is fragmentary and approximate. Starting from the question whether corporate social responsibility has a positive impact on firm long-term value, we have therefore explored how fundamental is for a company being capable of measuring its extrafinancial performance. Using a cross section of resources, we examine how essential is to evaluate firms performance through ESG reporting and why capital has started to flow towards high-ESG firms and in turn more sustainable companies. Given that social responsible companies are frequently estimated as more economically successful, we point out that being just CSR oriented is not an option anymore, but imperative. The trend is clear and the market has answered the question of whether ESG risk reporting is valuable or not.
其他关键词：Sustainability;ESG–Environmental Social Governance;Coffee Market;Lavazza Foundation;Supply Chain Empowerment;Family Business;Global Markets
