Harmonising sustainability reporting in the face of stakeholders’ awakening capitalism. The institutional background
Purpose: Stakeholder capitalism is a system in which organisations seek long-term value creation by considering all stakeholdersʼ needs. The paper aims to identify how stakeholder capitalism has become embedded in sustainability reporting over time and explore how it currently affects the standardis...
Main Authors: | , , |
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Format: | Article |
Language: | English |
Published: |
Rada Naukowa SKwP
2022-12-01
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Series: | Zeszyty Teoretyczne Rachunkowości |
Subjects: | |
Online Access: | http://ztr.skwp.pl/gicid/01.3001.0016.1306 |