Abstract
The terms corporate governance, corporate social responsibility and sustainability seem to have become ubiquitous and increasingly tend to be either used together or to be used interchangeably. In this chapter, the authors consider these terms their interchangeability and the context in which they are used. In doing so, they conclude that the terms are not interchangeable but are inevitably related and all must appear, at times, within the discourse of organisational reporting. In the context of increasing globalisation there is a, perhaps inevitable, tendency towards homogeneity and this chapter serves to set the scene for the topic of this book and the various contribution contained therein. The issues are complex and these contributions demonstrate the wide variety of ways in investigating this. There are a considerable number of topics covered and contributions made from people from all over the world. The introductory chapter demonstrates this.
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Notes
- 1.
An empirical study concerning the operational reporting of corporate natural assets (i.e. habitats, fauna and flora) can be seen in Jones (2003).
- 2.
See for example Scherrer and Greven (2001).
- 3.
Although philosophers such as Robert Owen were expounding those views more than a century earlier.
- 4.
- 5.
Similarly once an animal or plant species becomes extinct then the benefits of that species to the environment can no longer be accrued. In view of the fact that many pharmaceuticals are currently being developed from plant species still being discovered this may be significant for the future.
- 6.
An example is the Cadbury Report.
- 7.
Generally Accepted Accounting Practice.
- 8.
Return on expenditure is not the traditional ratio, return on investment ROI. Instead it is used loosely to describe the streams of future cash flows that relate to the expenditure.
- 9.
Also known as lines of business.
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Crowther, D., Seifi, S., Moyeen, A. (2018). Responsibility and Governance in Achieving Sustainability. In: Crowther, D., Seifi, S., Moyeen, A. (eds) The Goals of Sustainable Development . Approaches to Global Sustainability, Markets, and Governance. Springer, Singapore. https://doi.org/10.1007/978-981-10-5047-3_1
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