The role of the CFO in the transition to a digital and sustainable business model
Digitalisation and sustainability are no longer separate concepts, but two sides of the same coin in modern business management. The role of the Chief Financial Officer is evolving: no longer just a guardian of the numbers, but also a strategist for innovation and sustainability.
What Theories Guide Sustainability Reporting?
Sustainability reporting is a central topic in the landscape of non-financial disclosure, but what theories are driving its evolution?