Implementation of stakeholder theory in sustainability accounting: a literature review
An accounting method known as "sustainability accounting" takes into consideration how business operations affect society, the environment, and the economy. Stakeholder theory serves as a crucial basis for the application of sustainability accounting, which requires businesses to take stak...
| Autores: | , , , |
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| Formato: | artículo |
| Estado: | Versión publicada |
| Fecha de publicación: | 2023 |
| País: | Brasil |
| Recursos: | Instituto Superior de Educação Vera Cruz (VeraCruz) |
| Repositorio: | Revista Veras |
| Idioma: | inglés |
| OAI Identifier: | oai:ojs2.ojs.brazilianjournals.com.br:article/65909 |
| Acesso em linha: | https://ojs.brazilianjournals.com.br/ojs/index.php/BRJD/article/view/65909 |
| Access Level: | acceso abierto |
| Palavra-chave: | stakeholder theory sustainability accounting stakeholders literature review |
| Resumo: | An accounting method known as "sustainability accounting" takes into consideration how business operations affect society, the environment, and the economy. Stakeholder theory serves as a crucial basis for the application of sustainability accounting, which requires businesses to take stakeholders' interests into consideration when making decisions. This theory places a strong emphasis on the value of businesses' relationships with stakeholders and the role that stakeholders play in the decision-making process. The objective of this review is to evaluate the numerous research projects that have been carried out concerning the application of stakeholder theory in sustainable accounting. It is anticipated that the study's findings will help people comprehend the significance of applying stakeholder theory to sustainability accounting and will offer suggestions for businesses looking to improve their sustainability accounting procedures. |
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