Business sustainability research: A theoretical and integrated perspective

Zabihollah Rezaee

Journal of Accounting Literature, 2016, vol. 36, issue C, 48-64

Abstract: Global investors demand, regulators require, and companies disclose their sustainability performance information, and scholars have started to conduct research on sustainability performance, reporting and assurance. The goal of firm value creation can be achieved when management considers the interests of all stakeholders and integrates all five economic, governance, social, ethical, and environmental (EGSEE) dimensions of sustainability performance into managerial strategies, actions and reporting. This paper provides a synthesis of research on sustainability and presents a theoretical framework consisting of theories and standards relevant to all five EGSEE dimensions of sustainability performance and risks and their integration into corporate culture, business models and reporting in creating stakeholder value.

Keywords: Corporate governance; Integrated sustainability reporting; Sustainability performance; Sustainability assurance (search for similar items in EconPapers)
Date: 2016
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Citations: View citations in EconPapers (54)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:joacli:v:36:y:2016:i:c:p:48-64

DOI: 10.1016/j.acclit.2016.05.003

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