The DOI matches its Crossref record; 83 of the 83 references it cites were found in a registry or an index.
Business sustainability research: A theoretical and integrated perspective
Abstract
Global investors demand, regulators require, and companies disclose their sustainability performance information, and scholars have started to conduct research on sustainability performance, reporting and assurance. The goal of firm value creation can be achieved when management considers the interests of all stakeholders and integrates all five economic, governance, social, ethical, and environmental (EGSEE) dimensions of sustainability performance into managerial strategies, actions and reporting. This paper provides a synthesis of research on sustainability and presents a theoretical framework consisting of theories and standards relevant to all five EGSEE dimensions of sustainability performance and risks and their integration into corporate culture, business models and reporting in creating stakeholder value.
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Cites
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Cited by
Alsayegh, M. F., Abdul Rahman, R., & Homayoun, S. (2020) · Sustainability · doi:10.3390/su12093910 · Cited by 774
Sustainability Reporting: Is Convergence Possible?
Stolowy, H., & Paugam, L. (2023) · Accounting in Europe · doi:10.1080/17449480.2023.2189016 · Cited by 91
Decoding the impact of firm‐level ESG performance on financial disclosure quality
Ferdous, L. T., Rana, T., & Yeboah, R. (2025) · Business Strategy and the Environment · doi:10.1002/bse.3982 · Cited by 46
Metadata
- Authors
- Rezaee, Z.
- Venue
- Journal of Accounting Literature
- Publisher
- Emerald
- Published
- 2016-06-07
- Volume
- 36
- Issue
- 1
- Pages
- 48-64
- ISSN
- 0737-4607 (ISSN-L)
- OpenAlex
- W2413247179
- Cited by
- 339
- References
- 83
- FWCI
- 27.22
- Type
- journal article
- Language
- en
- Open access
- closed
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Data sources
Bibliographic data: Semantic Scholar, OpenAlex, Crossref.
Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).
Semantic Scholar’s data is described in: Kinney, R., et al. (2023). The Semantic Scholar Open Data Platform. arXiv:2301.10140.
