Implementation of stakeholder theory in sustainability accounting: a literature review

• Autor(a) principal: Manalu, Chairi Indani Br
• Data de Publicação: 2023
• Outros Autores: Manurung, Melita, Muda, Iskandar, Kesuma, Sambas Ade
• Tipo de documento: Artigo
• Idioma: eng
• Título da fonte: Revista Veras
• Texto Completo: https://ojs.brazilianjournals.com.br/ojs/index.php/BRJD/article/view/65909
• topic: stakeholder theory; sustainability accounting; stakeholders; 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 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.