Reflexivity in Sustainability Accounting and Management: Transcending the Economic Focus of Corporate Sustainability

Verfasser / Beitragende:
[Anselm Schneider]
Ort, Verlag, Jahr:
2015
Enthalten in:
Journal of Business Ethics, 127/3(2015-03-01), 525-536
Format:
Artikel (online)
ID: 605485437
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024 7 0 |a 10.1007/s10551-014-2058-2  |2 doi 
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100 1 |a Schneider  |D Anselm  |u CCRS/University of Zurich, Zaehringerstrasse 24, 8001, Zurich, Switzerland  |4 aut 
245 1 0 |a Reflexivity in Sustainability Accounting and Management: Transcending the Economic Focus of Corporate Sustainability  |h [Elektronische Daten]  |c [Anselm Schneider] 
520 3 |a In order to enable firms to successfullydeal with issues of corporate sustainability, the firms'stakeholders would need to participate in sustainability accounting and management. In practice, however, participative sustainability accounting and management are often unfeasible. The resulting consequence is the risk of misbalancing single aspects of sustainability. The purpose of this article is to show that reflexivity in sustainability accounting and management, that is, an ongoing reflection on the relationship between the goals of corporate sustainability and the overarching objective of sustainable development can, at least, mitigate this problem. Reflexivity has the potential to initiate processes of collective learning and could eventually bring about the realization of business models that integrate economic, ecological, and social considerations. 
540 |a Springer Science+Business Media Dordrecht, 2014 
690 7 |a Corporate sustainability  |2 nationallicence 
690 7 |a Institutional logics  |2 nationallicence 
690 7 |a Sustainability accounting  |2 nationallicence 
690 7 |a Sustainable business models  |2 nationallicence 
690 7 |a Sustainable development  |2 nationallicence 
690 7 |a Sustainability management  |2 nationallicence 
690 7 |a Reflexivity  |2 nationallicence 
773 0 |t Journal of Business Ethics  |d Springer Netherlands  |g 127/3(2015-03-01), 525-536  |x 0167-4544  |q 127:3<525  |1 2015  |2 127  |o 10551 
856 4 0 |u https://doi.org/10.1007/s10551-014-2058-2  |q text/html  |z Onlinezugriff via DOI 
898 |a BK010053  |b XK010053  |c XK010000 
900 7 |a Metadata rights reserved  |b Springer special CC-BY-NC licence  |2 nationallicence 
908 |D 1  |a research-article  |2 jats 
949 |B NATIONALLICENCE  |F NATIONALLICENCE  |b NL-springer 
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950 |B NATIONALLICENCE  |P 100  |E 1-  |a Schneider  |D Anselm  |u CCRS/University of Zurich, Zaehringerstrasse 24, 8001, Zurich, Switzerland  |4 aut 
950 |B NATIONALLICENCE  |P 773  |E 0-  |t Journal of Business Ethics  |d Springer Netherlands  |g 127/3(2015-03-01), 525-536  |x 0167-4544  |q 127:3<525  |1 2015  |2 127  |o 10551