Ecological economics: A Luhmannian analysis of integrated reporting

David Alexander and Véronique Blum

Ecological Economics, 2016, vol. 129, issue C, 241-251

Abstract: This paper integrates the ideas of the German sociologist Niklas Luhmann (1927–1998) with the highly topical issue of sustainability reporting. Luhmann sought a detailed description of the world as a set of complex systems which he applied to ecology. We discuss the gestation and requirements of the International Integrated Reporting Council (IIRC) conceptual framework of 2013, suggesting that as finalised it has little relevance to either sustainability or ecology.

Keywords: Luhmann; Integrated reporting; Sustainable/ecological development; Social systems (search for similar items in EconPapers)
Date: 2016
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Citations: View citations in EconPapers (11)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:ecolec:v:129:y:2016:i:c:p:241-251

DOI: 10.1016/j.ecolecon.2016.06.020

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