Evaluating Sustainability: a Need for Standards
Sustainability is one of the most used words in relation to business activity and reporting at present, but its meaning is vague. We argue that its use is based upon the concepts of stewardship and of the firm as going concerned, coupled with the traditional view of the transformational process of a...
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Sebelas Maret University
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doaj-8e714fe8450d4a43bbb5bad263a23cbf2020-11-24T23:07:37ZengSebelas Maret UniversityIssues in Social and Environmental Accounting1978-05912460-60812008-06-0121193510.22164/isea.v2i1.2323Evaluating Sustainability: a Need for StandardsGüler Aras0David Crowther1Institute of Social Science Yildiz Technical University, TurkeyLeicester Business School De Montfort University, UKSustainability is one of the most used words in relation to business activity and reporting at present, but its meaning is vague. We argue that its use is based upon the concepts of stewardship and of the firm as going concerned, coupled with the traditional view of the transformational process of a business. We further argue that this is problematic in the present global environment when stewardship of resources is becoming paramount. We therefore argue that sustainability is actually based upon efficiency in the transformational process and equity in the distribution of effects. We therefore argue for the need for standards in analysing and measuring sustainability and outline a more complete model which recognises distributional implications, and is developed into a model of operationalisabilityhttp://isea.icseard.uns.ac.id/index.php/isea/article/view/23Sustainability, sustainable development, distribution, stakeholders, corporate reporting, regulation. |
collection |
DOAJ |
language |
English |
format |
Article |
sources |
DOAJ |
author |
Güler Aras David Crowther |
spellingShingle |
Güler Aras David Crowther Evaluating Sustainability: a Need for Standards Issues in Social and Environmental Accounting Sustainability, sustainable development, distribution, stakeholders, corporate reporting, regulation. |
author_facet |
Güler Aras David Crowther |
author_sort |
Güler Aras |
title |
Evaluating Sustainability: a Need for Standards |
title_short |
Evaluating Sustainability: a Need for Standards |
title_full |
Evaluating Sustainability: a Need for Standards |
title_fullStr |
Evaluating Sustainability: a Need for Standards |
title_full_unstemmed |
Evaluating Sustainability: a Need for Standards |
title_sort |
evaluating sustainability: a need for standards |
publisher |
Sebelas Maret University |
series |
Issues in Social and Environmental Accounting |
issn |
1978-0591 2460-6081 |
publishDate |
2008-06-01 |
description |
Sustainability is one of the most used words in relation to business activity and reporting at present, but its meaning is vague. We argue that its use is based upon the concepts of stewardship and of the firm as going concerned, coupled with the traditional view of the transformational process
of a business. We further argue that this is problematic in the present global environment when stewardship of resources is becoming paramount. We therefore argue that sustainability is actually based upon efficiency in the transformational process and equity in the distribution of effects. We therefore argue for the need for standards in analysing and measuring
sustainability and outline a more complete model which recognises distributional implications, and is developed into a model of operationalisability |
topic |
Sustainability, sustainable development, distribution, stakeholders, corporate reporting, regulation. |
url |
http://isea.icseard.uns.ac.id/index.php/isea/article/view/23 |
work_keys_str_mv |
AT guleraras evaluatingsustainabilityaneedforstandards AT davidcrowther evaluatingsustainabilityaneedforstandards |
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1725618082691416064 |