THE ROLE OF INTEGRATED INDICATORS IN EXHIBITING BUSINESS CONTRIBUTION TO SUSTAINABLE DEVELOPMENT: A SURVEY OF SUSTAINABILITY REPORTING INITIATIVES

被引：0
|
作者：
Azcarate, Fernando [1 ]
Carrasco, Francisco [1 ]
Fernandez, Manuel [1 ]
机构：
[1] Univ Pablo de Olavide, Ctr Invest Contabilidad Social & Medioambiental C, Seville, Spain
来源：
REVISTA DE CONTABILIDAD-SPANISH ACCOUNTING REVIEW | 2011年 / 14卷
关键词：
Sustainability Reporting; Integrated Indicators; Sustainable Development; Strong Sustainability & Weak Sustainability; Managerial Capture;
D O I：
暂无
中图分类号：
F8 [财政、金融];
学科分类号：
0202 ;
摘要：
This paper aims to analyse the role of integrated indicators included in sustainability reporting initiatives in exhibiting business contribution to Sustainable Development. Content analysis of five core initiatives has been carried out to identify strong or weak sustainability arguments within the whole set of indicators. According to the findings, the analyzed initiatives raise a collection of integrated indicators that suggest managerial capture of the concept of Sustainable Development.
引用
收藏
页码：213 / 240
页数：28
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