A Historical Review of Corporate Social Responsibility, Sustainability, and Accountability Concepts Using Path Dependence Approach

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Even though the institutional disclosure of sustainability performance has progressed internationally, there is still a lack of clarity on the evolving concepts of sustainability, corporate social responsibility (CSR), and how both influence our understanding of accountability. Through the path dependence theory of historical sociology, this study examines how those concepts evolve. The study aims to be heuristic, providing a base for learning potential problems in accountability related to environmental, social, and governance disclosures. This study concludes that (1) the concepts of CSR and sustainability evolve and eventually merge in functionality, and (2) on ongoing review of the need for accountability is necessary to ensure the relevance of sustainability information to stakeholders.

収録刊行物

  • 商経学叢

    商経学叢 70 (3), 1-14, 2023-12-31

    近畿大学商経学会

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