What Is Sustainability? A Review of the Concept and Its Applications

Elena Giovannoni () and Giacomo Fabietti ()
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Elena Giovannoni: University of Siena
Giacomo Fabietti: University of Siena

Chapter 2 in Integrated Reporting, 2013, pp 21-40 from Springer

Abstract: Abstract Whereas the concept of sustainability is broadly acknowledged as being multidimensional, its various dimensions have brought to light different discourses over time and have often been treated separately. In some cases, this separation has limited the actual implementation of sustainability to its mere rhetoric. By relying upon a review of the relevant literature which addresses the notion of sustainability (or of sustainable development), the present chapter aims to explore this notion by identifying its key dimensions and the intertwining relationships between them. In so doing, the challenges and opportunities brought out by an integrated approach towards sustainability are also emphasised, together with the role played by governance structures, business models, management, measurement and reporting systems in implementing ‘integrated sustainability’ within organizations. In this context, the contribution of integrated reporting is explored.

Keywords: Corporate Social Responsibility; Sustainable Development; Business Model; United Nations; Global Reporting Initiative (search for similar items in EconPapers)
Date: 2013
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DOI: 10.1007/978-3-319-02168-3_2

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