Theoretical Perspectives on Sustainability Reporting: A Literature Review

This study analyzes the perspectives of the institutional theory, the legitimacy theory, and the stakeholders’ theory in the accounting changing process and sustainability reports. The objective is to explore how these theories are used in corporate social responsibility (CSR) disclosure. Through this analysis, it is provided a better theoretical understanding of these theories, which support and promote research on accounting and sustainability reporting. This chapter analyzes each theory and the relationship between them. We conclude that, although the legitimacy theory is the dominant theory used in accounting and sustainability reporting studies, it is related to the other theories. The selection and application will depend on the study focus.

• Publication year

  2018

• Venue

  Accounting from a Cross-Cultural Perspective

• Publication date

  2018-10-24

• Fields of study

  Political Science, Business, Environmental Science

• Identifiers
  DOI 10.5772/INTECHOPEN.76951
• External record

  Open on Semantic Scholar

• Source metadata

  Semantic Scholar

• No claims are published for this paper.

• No concepts are published for this paper.

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