- Tytuł:
-
Harmonising sustainability reporting in the face of stakeholders’ awakening capitalism. The institutional background
Harmonizacja raportowania zrównoważonego rozwoju w obliczu budzącego się kapitalizmu interesariuszy. Kontekst instytucjonalny - Autorzy:
-
Robertson, Fiona
Krasodomska, Joanna
Dyczkowska, Joanna - Powiązania:
- https://bibliotekanauki.pl/articles/52773921.pdf
- Data publikacji:
- 2022-12-05
- Wydawca:
- Stowarzyszenie Księgowych w Polsce
- Tematy:
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harmonisation
stakeholder capitalism
sustainability reporting - Opis:
- Purpose: Stakeholder capitalism is a system in which organisations seek long-term value creation by considering all stakeholdersʼ needs. The paper aims to identify how stakeholder capitalism has become embedded in sustainability reporting over time and explore how it currently affects the standardisation of the ESG disclosure framework. Methodology/approach: The study reviews the essential works and research studies published over the last six decades that reflect the emergence or the revival of the stakeholder capitalism concept. The paper also analyses the complex environment of accounting standard-setters and regulators who promote various non-financial reporting frameworks or standards. Findings: The system of stakeholder capitalism may propel the harmonisation of sustainability reporting and serve common interests. It refers to more than just business organisations, which should focus on long-term value creation and consider their environmental impacts on the planet. It is a broader concept of engaging governments in a joint effort to create prosperity for their people, attracting society to enter the dialogue and ensuring planetary wellbeing. Originality/value: The work gives an insight into the waves of changes in the sustain-ability reporting standardisation scene that have gained momentum over the last two years. It addresses the critical views of experts and debates on how harmonising inter-national standards can make sustainability reporting and stakeholder capitalism genuinely serve the interest of stakeholders and the planet.
- Źródło:
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Zeszyty Teoretyczne Rachunkowości; 2022, 46(4); 129-160
1641-4381
2391-677X - Pojawia się w:
- Zeszyty Teoretyczne Rachunkowości
- Dostawca treści:
- Biblioteka Nauki
Artykuł