• 主题
高级搜索  >
历史搜索 清空历史
首页> 外文期刊>Journal of Business Ethics >Reflexivity in Sustainability Accounting and Management: Transcending the Economic Focus of Corporate Sustainability
【24h】

Reflexivity in Sustainability Accounting and Management: Transcending the Economic Focus of Corporate Sustainability

机译：可持续性会计和管理中的反身性：超越公司可持续性的经济重点

获取原文
获取原文并翻译 | 示例
           
页面导航
  • 摘要
  • 著录项
  • 相似文献
  • 相关主题

摘要

In order to enable firms to successfully deal 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.
机译：为了使公司能够成功地处理公司的可持续性问题，公司的利益相关者将需要参与可持续性会计和管理。但是，在实践中，参与式可持续性会计和管理通常是不可行的。由此产生的后果是存在使可持续性的各个方面失衡的风险。本文的目的是表明可持续性会计和管理中的自反性，即不断反思公司可持续性目标与可持续发展的总体目标之间的关系至少可以缓解此问题。反身性有可能启动集体学习的过程，并最终可能实现整合了经济，生态和社会考虑因素的商业模式。

著录项

相似文献

  • 外文文献
  • 中文文献
  • 专利
获取原文

客服邮箱：kefu@zhangqiaokeyan.com

京公网安备：11010802029741号 ICP备案号：京ICP备15016152号-6 六维联合信息科技 (北京) 有限公司©版权所有

  • 客服微信

  • 服务号