ABSTRACT

This introduction presents an overview of the key concepts discussed in the subsequent chapters of this book. The book addresses the consumer's point of view on sustainability, noting that it is interesting to understand how consumers classify the concept. It presents the results of the analysis of sustainability principles adopted in strategies formulated by Polish companies included in the WIG20 Index. The book provides answers to research questions on the role and place of sustainability in the strategic management framework as formulated in strategies and pursued in activities of sample companies, as well as its relations to corporate social responsibility (CSR). It shows that consumer sustainability consists of ecological, social and personal facets. The subjective importance of these facets differs depending on relative closeness and distance. The book analyses environmental disclosures of corporations and discloses how corporations report environmental information. It considers ethical issues and its relevance to auditors' ethical decision-making in Malaysia.