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Accountability Between Compliance and Legitimacy: Rethinking Governance for Corporate Sustainability

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  • Antonio Prencipe

    (Department of Communication Sciences, University of Teramo, 64100 Teramo, Italy)

Abstract

The concept of accountability is central to understanding how sustainable corporate governance (SCG) structures shape organizational behavior, legitimacy, and firm performance in the pursuit of sustainability goals. While widely invoked, accountability is often treated inconsistently across governance contexts—oscillating between technical compliance and ethical legitimacy. This paper provides a structured conceptual review of how accountability is framed and operationalized within sustainability governance, with a specific focus on its implications for sustainable performance, corporate sustainability strategies, and governance effectiveness. Based on a qualitative analysis of thirteen peer-reviewed articles published between 2006 and 2025, the study identifies three dominant conceptual clusters: compliance-oriented, legitimacy-oriented, and hybrid approaches. Each cluster reflects different accountability logics and governance mechanisms—ranging from ESG metrics and sustainability reporting frameworks to participatory forums and stakeholder engagement processes that support sustainable development. The article synthesizes theoretical contributions from institutional theory, stakeholder theory, and deliberative democracy to explore how accountability serves as a bridge between formal governance mechanisms and legitimacy claims. A conceptual framework is proposed to illustrate the tensions and complementarities between compliance-driven and legitimacy-driven governance models in sustainability contexts. By deepening the theoretical understanding of accountability in corporate sustainability, this review contributes to the literature on ESG governance, social and environmental reporting, and the legitimacy–performance nexus in corporate settings. The findings offer a foundation for advancing more inclusive, transparent, and sustainability-oriented corporate governance practices in response to global sustainability challenges and the Sustainable Development Goals (SDGs).

Suggested Citation

  • Antonio Prencipe, 2025. "Accountability Between Compliance and Legitimacy: Rethinking Governance for Corporate Sustainability," Sustainability, MDPI, vol. 17(20), pages 1-17, October.
    • Handle: RePEc:gam:jsusta:v:17:y:2025:i:20:p:9305-:d:1775360
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    References listed on IDEAS

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    1. repec:cdl:glinre:qt8c25c3z4 is not listed on IDEAS
    2. Lodovico Gherardi & Anna Maria Linsalata & Enrico Deidda Gagliardo & Rebecca Levy Orelli, 2021. "Accountability and Reporting for Sustainability and Public Value: Challenges in the Public Sector," Sustainability, MDPI, vol. 13(3), pages 1-18, January.
    3. Jem Bendell, 2005. "In whose name? The accountability of corporate social responsibility," Development in Practice, Taylor & Francis Journals, vol. 15(3-4), pages 362-374, June.
    4. Jonathan Fox, 2007. "The uncertain relationship between transparency and accountability," Development in Practice, Taylor & Francis Journals, vol. 17(4-5), pages 663-671.
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