Categorisation of dominant and emerging theories in sustainability measurement
| Theory/Framework | Nature/Focus | Occurrences (estimated) | Application context |
|---|---|---|---|
| Corporate Social Responsibility (CSR) | Ethical governance, stakeholder accountability | 19 | Corporations, SMEs, supply chains |
| Stakeholder Theory | Inclusive engagement of stakeholders in decision-making | 11 | Corporate governance, non-profit organisations |
| Global Reporting Initiative (GRI) | Institutional reporting framework for sustainability | 9 | Corporates, ESG reporting, industry benchmarking |
| Resource-Based View (RBV) | Firm-level capabilities in sustainability innovation | 7 | Innovation, green competitive advantage |
| Sustainability Disclosure Theory | Reporting motives and transparency in corporate sustainability | 4 | ESG reports, accountability frameworks |
| Ecological Modernisation Theory | Aligning economic growth with environmental sustainability | 4 | Environmental policy, cleaner production |
| Life Cycle Assessment (LCA) | Environmental performance along the product life-cycle | 3 | Product design, ecological auditing |
| Institutional Theory | How norms, policies and institutions influence SMF design | 3 | Policy-driven sectors |
| Stewardship Theory | Managerial accountability and long-term stakeholder trust | 2 | Public service firms, non-profits and cooperative governance |
| Legitimacy Theory | Alignment with societal norms and legitimacy in reporting | 2 | Public sector institutions, corporate disclosures |
| Neoclassical Economic Theory | Market-based valuation of sustainability trade-offs | 2 | Commercial sectors, economic policy |
| Theory/Framework | Nature/Focus | Occurrences (estimated) | Application context |
|---|---|---|---|
| Corporate Social Responsibility (CSR) | Ethical governance, stakeholder accountability | 19 | Corporations, SMEs, supply chains |
| Stakeholder Theory | Inclusive engagement of stakeholders in decision-making | 11 | Corporate governance, non-profit organisations |
| Global Reporting Initiative (GRI) | Institutional reporting framework for sustainability | 9 | Corporates, ESG reporting, industry benchmarking |
| Resource-Based View (RBV) | Firm-level capabilities in sustainability innovation | 7 | Innovation, green competitive advantage |
| Sustainability Disclosure Theory | Reporting motives and transparency in corporate sustainability | 4 | ESG reports, accountability frameworks |
| Ecological Modernisation Theory | Aligning economic growth with environmental sustainability | 4 | Environmental policy, cleaner production |
| Life Cycle Assessment (LCA) | Environmental performance along the product life-cycle | 3 | Product design, ecological auditing |
| Institutional Theory | How norms, policies and institutions influence SMF design | 3 | Policy-driven sectors |
| Stewardship Theory | Managerial accountability and long-term stakeholder trust | 2 | Public service firms, non-profits and cooperative governance |
| Legitimacy Theory | Alignment with societal norms and legitimacy in reporting | 2 | Public sector institutions, corporate disclosures |
| Neoclassical Economic Theory | Market-based valuation of sustainability trade-offs | 2 | Commercial sectors, economic policy |
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