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Calls for accountability and sustainability: how organizations respond

Hannele Mäkelä and Charles H. Cho

Chapter 6 in Handbook of Accounting and Sustainability, 2022, pp 89-108 from Edward Elgar Publishing

Abstract: Recent decades have witnessed various types of calls for organizational sustainability and accountability. As sustainability has grown into a serious global concern and companies are seen as causing various forms of social and environmental degradation, but also as possessing significant resources to tackle the sustainability challenge, various stakeholders and social movements are requiring corporate accountability for their actions towards a more sustainable and just society. In this chapter we outline the organizational responses to such calls for accountability and sustainability, and offer practical examples of such calls and responses. We discuss the organizational responses from reactive/symbolic, integrated, to holistic. Furthermore, we discuss what "accountability" possibly means for each type of response.

Keywords: Business and Management; Economics and Finance; Environment (search for similar items in EconPapers)
Date: 2022
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