Dusan Ecim

2 months ago | onlinelibrary.wiley.com | Dusan Ecim |Warren Maroun |Claudia Ferreira

1 Introduction A multi-capital approach to operations, internal processes, strategic decisions, and risk management is becoming more common (Herath et al. 2021). This holistic business mindset is complemented by a growing appreciation of the impact of environmental, social and governance (ESG) considerations (Roberts et al. 2021).