Greening: politics and economics for social auditing. Sport management as common denominator

Vargas Vanesa Mădălina (), Niţă Sorin (), Marin Aurel (), Joga Florentina Ecaterina () and Stoica Mihaela-Ionica ()
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Vargas Vanesa Mădălina: Bucharest University of Economic Studies, Bucharest, Romania
Niţă Sorin: University of Economic Studies, Bucharest, Romania
Marin Aurel: National University of Physical Education and Sport, Bucharest, Romania
Joga Florentina Ecaterina: Bucharest University of Economic Studies, Bucharest, Romania
Stoica Mihaela-Ionica: Economist

Proceedings of the International Conference on Business Excellence, 2022, vol. 16, issue 1, 575-583

Abstract: This paper considers sport as a driver for politics and economics green incentives. While there are dichotomies in between green politics and economics, sport acts like a catalyst in between the two, by making use of its social dimension. In this respect, a stakeholder perspective is encouraged, especially when considering Corporate Social Responsibility coupled with ESG principles and non financial reporting. Sports is a 1.3 billion dollars industry that can set certain good practices and in this sense its “sport for development and peace” should be understood in broader terms. Social audits should be more extensive in order to capture better the links in between social, environment and governance factors, as reports from sports industry recently showed.

Keywords: green business; ESG; CSR; future of accounting; non-financial reporting (search for similar items in EconPapers)
Date: 2022
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Persistent link: https://EconPapers.repec.org/RePEc:vrs:poicbe:v:16:y:2022:i:1:p:575-583:n:44

DOI: 10.2478/picbe-2022-0055

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