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Ecological economics: A Luhmannian analysis of integrated reporting

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  • Alexander, David
  • Blum, Véronique

Abstract

This paper integrates the ideas of the German sociologist Niklas Luhmann (1927–1998) with the highly topical issue of sustainability reporting. Luhmann sought a detailed description of the world as a set of complex systems which he applied to ecology. We discuss the gestation and requirements of the International Integrated Reporting Council (IIRC) conceptual framework of 2013, suggesting that as finalised it has little relevance to either sustainability or ecology.

Suggested Citation

  • Alexander, David & Blum, Véronique, 2016. "Ecological economics: A Luhmannian analysis of integrated reporting," Ecological Economics, Elsevier, vol. 129(C), pages 241-251.
  • Handle: RePEc:eee:ecolec:v:129:y:2016:i:c:p:241-251
    DOI: 10.1016/j.ecolecon.2016.06.020
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