This chapter explores the critical role of non-financial performance metrics in shaping corporate governance, emphasizing their impact on organizational success beyond traditional financial measures. Adopting a critical literature review approach, using Google Scholar and Scopus websites as sources of the literature, the chapter highlights how social responsibility, eco-innovation, cultural diversity, and ethical leadership contribute to sustainable business practices, enhance stakeholder well-being, and foster ethical decision-making. By leveraging non-financial indicators such as employee satisfaction, customer loyalty, environmental impact, and diversity, organizations can inspire and motivate managers, improve productivity, and ensure ethical operations. The chapter underscores the growing importance of sustainability reporting, transparency, and accountability in modern corporate governance. It concludes by reflecting on the strength of diversity and the resilience of stakeholders in driving corporate success in an era of rapid innovation.

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Impact of Corporate Governance on Non-financial Performance and Sustainability Reporting

  • Julie Mouawad,
  • Nouhad Mawad,
  • Jeanne Laure Mawad

摘要

This chapter explores the critical role of non-financial performance metrics in shaping corporate governance, emphasizing their impact on organizational success beyond traditional financial measures. Adopting a critical literature review approach, using Google Scholar and Scopus websites as sources of the literature, the chapter highlights how social responsibility, eco-innovation, cultural diversity, and ethical leadership contribute to sustainable business practices, enhance stakeholder well-being, and foster ethical decision-making. By leveraging non-financial indicators such as employee satisfaction, customer loyalty, environmental impact, and diversity, organizations can inspire and motivate managers, improve productivity, and ensure ethical operations. The chapter underscores the growing importance of sustainability reporting, transparency, and accountability in modern corporate governance. It concludes by reflecting on the strength of diversity and the resilience of stakeholders in driving corporate success in an era of rapid innovation.