... Organized hypocrisy Tension Planetary level of analysis Sustainable business typology Current standard accounting practices fail to internalize costs. Companies externalize costs with little consideration of the impact of products, practices and processes on society and the environment. It has...

... of institutional logics. Findings The study identifies five tensions in SR preparation. These tensions relate to conflicting ideas of what an SR is, how it should be written and how it should be used. Among findings, a conflict of logics can be found as the basis of at least one tension. However, tensions may...