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Keywords: Tension
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Journal Articles
Sustainability Accounting, Management and Policy Journal (2024) 15 (1): 1–22.
Published: 31 August 2023
... with implications for research and practice, particularly for sustainability reporting. Similarly, Hahn et al. (2018) work applying paradox theory in understanding corporate sustainability tensions points to simultaneous contradictions and interdependencies. The paradox perspective explores how...
Journal Articles
Sustainability Accounting, Management and Policy Journal (2017) 8 (2): 166–190.
Published: 02 May 2017
... 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...
