Document Type
Book Chapter
Abstract
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 of adoption of the term. As sustainability reporting accompanied financial reporting, the concepts of business were alse imposed on the term. The objective of global equity was surpassed by financial terminology which also prioritised concepts of risks and opportunities to explore market potentials.
RIS ID
36294
COinS
Publication Details
Kaidonis, M. A., Stoianoff, N. & Andrew, J. L. (2010). The Shifting Meaning of Sustainability. In G. Aras & D. Crowther (Eds.), A Handbook of Corporate Governance and Social Responsibility (pp. 83-90). Farnham, England: Gower.