战略计划
Shareholders say that they want to see more sustainability reporting because it translates to increased corporate financial performance. This is because sustainability requires a long-term vision, which is reflected in strategic planning. Strategic planning is manifested in long-term visions and a wider range of responsibilities toward its stakeholders. Companies that place emphasis on sustainability practices have higher financial performance, as measured by profit before taxation, return on assets, and cash flow from operations, than their counterparts.