IDEAS home Printed from https://ideas.repec.org/
MyIDEAS: Log in (now much improved!) to save this article

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

Listed author(s):
  • Anselm Schneider

    ()

Registered author(s):

    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. Copyright Springer Science+Business Media Dordrecht 2015

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.

    File URL: http://hdl.handle.net/10.1007/s10551-014-2058-2
    Download Restriction: Access to full text is restricted to subscribers.

    As the access to this document is restricted, you may want to look for a different version under "Related research" (further below) or search for a different version of it.

    Article provided by Springer in its journal Journal of Business Ethics.

    Volume (Year): 127 (2015)
    Issue (Month): 3 (March)
    Pages: 525-536

    as
    in new window

    Handle: RePEc:kap:jbuset:v:127:y:2015:i:3:p:525-536
    DOI: 10.1007/s10551-014-2058-2
    Contact details of provider: Web page: http://www.springer.com

    Order Information: Web: http://www.springer.com/social+sciences/applied+ethics/journal/10551/PS2

    References listed on IDEAS
    Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:

    as
    in new window


    1. Dan Caprar & Benjamin Neville, 2012. "“Norming” and “Conforming”: Integrating Cultural and Institutional Explanations for Sustainability Adoption in Business," Journal of Business Ethics, Springer, vol. 110(2), pages 231-245, October.
    2. Markus Milne & Rob Gray, 2013. "W(h)ither Ecology? The Triple Bottom Line, the Global Reporting Initiative, and Corporate Sustainability Reporting," Journal of Business Ethics, Springer, vol. 118(1), pages 13-29, November.
    3. Michaela Driver, 2006. "Beyond the Stalemate of Economics versus Ethics: Corporate Social Responsibility and the Discourse of the Organizational Self," Journal of Business Ethics, Springer, vol. 66(4), pages 337-356, July.
    4. Tobias Hahn & Frank Figge, 2011. "Beyond the Bounded Instrumentality in Current Corporate Sustainability Research: Toward an Inclusive Notion of Profitability," Journal of Business Ethics, Springer, vol. 104(3), pages 325-345, December.
    5. Pfeffer, Jeffrey, 2010. "Building Sustainable Organizations: The Human Factor," Research Papers 2017r, Stanford University, Graduate School of Business.
    6. Olivier Boiral, 2009. "Greening the Corporation Through Organizational Citizenship Behaviors," Journal of Business Ethics, Springer, vol. 87(2), pages 221-236, June.
    7. Liviu Florea & Yu Cheung & Neil Herndon, 2013. "For All Good Reasons: Role of Values in Organizational Sustainability," Journal of Business Ethics, Springer, vol. 114(3), pages 393-408, May.
    8. Gond, Jean-Pascal & Palazzo, Guido & Basu, Kunal, 2009. "Reconsidering Instrumental Corporate Social Responsibility through the Mafia Metaphor," Business Ethics Quarterly, Cambridge University Press, vol. 19(01), pages 57-85, January.
    9. Jan Bebbington, 2007. "Theorizing engagement: the potential of a critical dialogic approach," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 20(3), pages 356-381, June.
    10. Jensen, Michael C., 2002. "Value Maximization, Stakeholder Theory, and the Corporate Objective Function," Business Ethics Quarterly, Cambridge University Press, vol. 12(02), pages 235-256, April.
    11. Carol A. Adams, 2009. "Conceptualising future change in corporate sustainability reporting," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 22(1), pages 118-143, January.
    12. Hines, Ruth D., 1988. "Financial accounting: In communicating reality, we construct reality," Accounting, Organizations and Society, Elsevier, vol. 13(3), pages 251-261, April.
    13. Jorge Arevalo, 2010. "Critical Reflective Organizations: An Empirical Observation of Global Active Citizenship and Green Politics," Journal of Business Ethics, Springer, vol. 96(2), pages 299-316, October.
    14. Cragg, Wesley, 2012. "Ethics, Enlightened Self-Interest, and the Corporate Responsibility to Respect Human Rights: A Critical Look at the Justificatory Foundations of the UN Framework," Business Ethics Quarterly, Cambridge University Press, vol. 22(01), pages 9-36, January.
    15. Richard O. Mason, 1969. "A Dialectical Approach to Strategic Planning," Management Science, INFORMS, vol. 15(8), pages 403-414, April.
    16. Jeremy Moon, 2007. "The contribution of corporate social responsibility to sustainable development," Sustainable Development, John Wiley & Sons, Ltd., vol. 15(5), pages 296-306.
    17. Ulrich, Werner, 1987. "Critical heuristics of social systems design," European Journal of Operational Research, Elsevier, vol. 31(3), pages 276-283, September.
    18. Matias Laine, 2010. "Towards Sustaining the Status Quo: Business Talk of Sustainability in Finnish Corporate Disclosures 1987-2005," European Accounting Review, Taylor & Francis Journals, vol. 19(2), pages 247-274.
    19. Guido Palazzo & Andreas Scherer, 2006. "Corporate Legitimacy as Deliberation: A Communicative Framework," Journal of Business Ethics, Springer, vol. 66(1), pages 71-88, June.
    Full references (including those not matched with items on IDEAS)

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    When requesting a correction, please mention this item's handle: RePEc:kap:jbuset:v:127:y:2015:i:3:p:525-536. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Sonal Shukla)

    or (Rebekah McClure)

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.