The organizational ecological resource framework of sustainability reporting: implications for corporate social reporting (CSR)

Seleshi Sisaye

Journal of Business and Socio-economic Development, 2021, vol. 2, issue 2, 99-116

Abstract: Purpose - The purpose of this research is to provide an integrated approach of organizational ecology, population ecology and selection mechanisms within the context of the resource-based view of the firm, evolutionary economics (EC) and transaction cost economics (TCE). It applies this framework to examine the interrelationships between corporate social reporting (CSR) and global reporting initiative. Design/methodology/approach - The methodology for this paper is library-based archival research. It is qualitative and analytically descriptive of prior academic research and published literature on the subject. Findings - CSR has the potential to provide functional credence to corporate social and environmental activities by legitimizing institutionalized corporate norms and behavior. Originality/value - Accounting scholars have recognized the need for an integrated approach in the social sciences to examine the multifaceted aspects of sustainability development and accounting. This research highlights that sustainability is related to ecosystems, environments, natural resources, demography, population, culture, political systems and history.

Keywords: Sustainability accounting and reporting; Organizational ecology; Corporate social reporting (CSR); Population ecology and evolution; Selection and adaptation; Stakeholders management and transaction costs (search for similar items in EconPapers)
Date: 2021
References: Add references at CitEc
Citations:

Downloads: (external link)
https://www.emerald.com/insight/content/doi/10.110 ... d&utm_campaign=repec (text/html)
https://www.emerald.com/insight/content/doi/10.110 ... d&utm_campaign=repec (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:eme:jbsedp:jbsed-05-2021-0065

DOI: 10.1108/JBSED-05-2021-0065

Access Statistics for this article

Journal of Business and Socio-economic Development is currently edited by Professor Allam Hamdan

More articles in Journal of Business and Socio-economic Development from Emerald Group Publishing Limited
Bibliographic data for series maintained by Emerald Support ().