Sustainable Business Practices and Their Influence on Manager Decisions

Management Accounting Standards for Sustainable Business PracticesAdvances in Finance, Accounting, and Economics(2022)

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摘要
This chapter highlights the results of a transversal study on the influences of managers' decisions on sustainable business models. The objectives of this chapter are presentation of business models and sustainable business models and a study on the influences of managers' decisions on the use of sustainable business models. Based on the internal and international literature, the authors present the concepts of business models and sustainable business models as well as their typology. The types of sustainable business models are presented. The case study is focused on presenting the influences of managerial decisions on the sustainable business models of SMEs. Thus, through the authors' contribution, a new theoretical and empirical framework is created, which facilitates the identification of new ideas, themes, and debates of other aspects encountered in business and sustainable business models.
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关键词
sustainable business practices,manager decisions
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