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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.

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  • 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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    5. Maria-Gabriella Baldarelli & Antonietta Cosentino & Mara Del Baldo & Angela Magistro, 2021. "Theory of the Firm and Integrated Reporting Model: First Essay from NIBR Guidelines for SMES in Italy," International Journal of Business and Management, Canadian Center of Science and Education, vol. 15(6), pages 1-84, July.
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    7. Ament, Joe, 2020. "An ecological monetary theory," Ecological Economics, Elsevier, vol. 171(C).
    8. Renato Camodeca & Alex Almici & Umberto Sagliaschi, 2018. "Sustainability Disclosure in Integrated Reporting: Does It Matter to Investors? A Cheap Talk Approach," Sustainability, MDPI, vol. 10(12), pages 1-34, November.
    9. Trébucq, Stéphane & Magnaghi, Elisabetta, 2017. "Using the EFQM excellence model for integrated reporting: A qualitative exploration and evaluation," Research in International Business and Finance, Elsevier, vol. 42(C), pages 522-531.
    10. Filippo Vitolla & Nicola Raimo & Michele Rubino, 2019. "Appreciations, criticisms, determinants, and effects of integrated reporting: A systematic literature review," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 26(2), pages 518-528, March.
    11. Le Ravalec, Mickaele & Rambaud, Alexandre & Blum, Véronique, 2022. "Taking climate change seriously: Time to credibly communicate on corporate climate performance," Ecological Economics, Elsevier, vol. 200(C).
    12. Jose Manuel Diaz‐Sarachaga, 2021. "Monetizing impacts of Spanish companies toward the Sustainable Development Goals," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 28(4), pages 1313-1323, July.

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