...., 2012 ; Larson, 1997 ; Orens et al., 2011 ; Puro, 1984 ; Tandy and Wilburn, 1996 ; Tutticci et al., 1994 ; Weetman et al., 1996). Such research has provided valuable insights into the political dimension of standard-setting. However, there have been only a few...

... a disrupted standard-setting field will be a distraction from efforts to address real sustainability issues and concerns. Determining the “legitimate” sustainability reporting standards is likely to be an outcome of struggles between occupants in the sustainability standard-setting field. Accordingly...