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A Historical Review of Corporate Social Responsibility, Sustainability, and Accountability Concepts Using Path Dependence Approach
https://kindai.repo.nii.ac.jp/records/2000665
https://kindai.repo.nii.ac.jp/records/2000665693ce912-9def-4c4d-8624-6465551e0213
| 名前 / ファイル | ライセンス | アクション |
|---|---|---|
AN10437975-20231231-0001.pdf
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| Item type | 紀要論文 / departmental bulletin paper(1) | |||||||||||||||||||
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| 公開日 | 2024-01-25 | |||||||||||||||||||
| タイトル | ||||||||||||||||||||
| タイトル | A Historical Review of Corporate Social Responsibility, Sustainability, and Accountability Concepts Using Path Dependence Approach | |||||||||||||||||||
| 言語 | en | |||||||||||||||||||
| 作成者 |
Kawahara, Naoko
× Kawahara, Naoko
× Fitriasari, Dewi
× Irie, Noriko
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| 言語 | ||||||||||||||||||||
| 言語 | eng | |||||||||||||||||||
| キーワード | ||||||||||||||||||||
| 主題 | 強制開示, 透明性, 企業倫理, 説明責任 mandatory disclosure, transparency, business ethics, accountability |
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| 内容記述 | ||||||||||||||||||||
| 内容記述タイプ | Abstract | |||||||||||||||||||
| 内容記述 | Even though the institutional disclosure of sustainability performance has progressed internationally, there is still a lack of clarity on the evolving concepts of sustainability, corporate social responsibility (CSR), and how both influence our understanding of accountability. Through the path dependence theory of historical sociology, this study examines how those concepts evolve. The study aims to be heuristic, providing a base for learning potential problems in accountability related to environmental, social, and governance disclosures. This study concludes that (1) the concepts of CSR and sustainability evolve and eventually merge in functionality, and (2) on ongoing review of the need for accountability is necessary to ensure the relevance of sustainability information to stakeholders. | |||||||||||||||||||
| 言語 | en | |||||||||||||||||||
| 出版者 | ||||||||||||||||||||
| 出版者 | 近畿大学商経学会 | |||||||||||||||||||
| 言語 | ja | |||||||||||||||||||
| 資源タイプ | ||||||||||||||||||||
| 資源タイプ識別子 | http://purl.org/coar/resource_type/c_6501 | |||||||||||||||||||
| 資源タイプ | departmental bulletin paper | |||||||||||||||||||
| 出版タイプ | ||||||||||||||||||||
| 出版タイプ | AM | |||||||||||||||||||
| 出版タイプResource | http://purl.org/coar/version/c_ab4af688f83e57aa | |||||||||||||||||||
| 収録物識別子 | ||||||||||||||||||||
| 収録物識別子タイプ | PISSN | |||||||||||||||||||
| 収録物識別子 | 04502825 | |||||||||||||||||||
| 書誌情報 |
ja : 商経学叢 en : Shokei-gakuso: Journal of Business Studies 巻 70, 号 3, p. 1-14, 発行日 2023-12-31 |
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