caa a22 4500 605485437 CHVBK 20210128100441.0 cr unu---uuuuu 210128e20150301xx s 000 0 eng 10.1007/s10551-014-2058-2 doi (NATIONALLICENCE)springer-10.1007/s10551-014-2058-2 Schneider Anselm CCRS/University of Zurich, Zaehringerstrasse 24, 8001, Zurich, Switzerland aut Reflexivity in Sustainability Accounting and Management: Transcending the Economic Focus of Corporate Sustainability [Elektronische Daten] [Anselm Schneider] 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. Springer Science+Business Media Dordrecht, 2014 Corporate sustainability nationallicence Institutional logics nationallicence Sustainability accounting nationallicence Sustainable business models nationallicence Sustainable development nationallicence Sustainability management nationallicence Reflexivity nationallicence Journal of Business Ethics Springer Netherlands 127/3(2015-03-01), 525-536 0167-4544 127:3<525 2015 127 10551 https://doi.org/10.1007/s10551-014-2058-2 text/html Onlinezugriff via DOI BK010053 XK010053 XK010000 Metadata rights reserved Springer special CC-BY-NC licence nationallicence 1 research-article jats NATIONALLICENCE NATIONALLICENCE NL-springer NATIONALLICENCE 856 40 https://doi.org/10.1007/s10551-014-2058-2 text/html Onlinezugriff via DOI NATIONALLICENCE 100 1- Schneider Anselm CCRS/University of Zurich, Zaehringerstrasse 24, 8001, Zurich, Switzerland aut NATIONALLICENCE 773 0- Journal of Business Ethics Springer Netherlands 127/3(2015-03-01), 525-536 0167-4544 127:3<525 2015 127 10551