From the perspective of sustainable development, an enterprise is a symbiosis of multi-capital contracted by multi-stakeholders, which meets not only the financial capital maintenance and appreciation, but the requirements of social well-being and ecological balance and harmonious development of economic benefits, ecological benefits and social interests. Financial Management objectives should shift from economic interests based on the ‘single bottom line’ to comprehensive benefits based on the ‘triple bottom line’. Analysis of the mission statements of listed companies verifies the rationality and feasibility of multi-financial management objectives.
温素彬. 基于可持续发展战略的财务管理目标: 理论框架与现实证据[J]. J4, 2010, 7(12): 1857-.
WEN Su-Bin. Financial Management Objective Based on Sustainable Development: Theory Framework and Real Evidence. J4, 2010, 7(12): 1857-.