Relevant Theories to Sustainability Reporting
International Perspectives on Sustainability Reporting
ISBN: 978-1-80117-857-0, eISBN: 978-1-80117-856-3
Publication date: 16 September 2022
Abstract
This chapter reviews the relevant theories associated with sustainability reporting, in its first section nine theories supporting sustainability reporting were discussed. In the following section four theories against sustainability reporting were explained. The last section is the theoretical framework used in this book. The theoretical framework built based on integration of three theories: stakeholder theory, legitimacy theory and political-economy theory.
Keywords
Citation
Buallay, A.M. (2022), "Relevant Theories to Sustainability Reporting", International Perspectives on Sustainability Reporting, Emerald Publishing Limited, Leeds, pp. 61-76. https://doi.org/10.1108/978-1-80117-856-320221005
Publisher
:Emerald Publishing Limited
Copyright © 2022 Amina Mohamed Buallay. Published under exclusive licence by Emerald Publishing Limited