The Shifting Meaning of Sustainability
Sustainability, as a concept, gained momentum as international non-government organizations developed the term. The United Nations' Brundtland Report is credited with first referring to sustainability as having three necessary and coexisting components being, environmental, economic and social sustainability. International accounting professional institutions also responded to this momentum, at first with an in principle adoption of the term. As sustainability reporting accompanied financial reporting, the concepts of business were also imposed on the term. The objective of global equity was surpassed by financial terminology which also prioritized concepts of risks and opportunities to explore market potentials.
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