Corporate Social Responsibility and Sustainability Reporting

Nigel Finch

Chapter 6 in Best Practices in Management Accounting, 2012, pp 91-100 from Palgrave Macmillan

Abstract: Abstract This chapter has four key sections. It commences with a brief overview of the historical development of the concept of sustainability and an analysis of the five major frameworks covered in the literature: (1) agency view; (2) corporate social performance view; (3) resource-based view; (4) supply and demand view; and (5) the stakeholder view, which is the dominant view.

Keywords: Corporate Social Responsibility; Social Responsibility; Stakeholder Theory; Corporate Social Performance; Global Reporting Initiative (search for similar items in EconPapers)
Date: 2012
References: Add references at CitEc
Citations:

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

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:pal:palchp:978-0-230-36155-3_6

Ordering information: This item can be ordered from
http://www.palgrave.com/9780230361553

DOI: 10.1057/9780230361553_6

Access Statistics for this chapter

More chapters in Palgrave Macmillan Books from Palgrave Macmillan
Bibliographic data for series maintained by Sonal Shukla () and Springer Nature Abstracting and Indexing ().