The Historical Development of Sustainability Reporting : a Periodic Approach

• Autorzy: Soner Gokten , Yıldız Ozerhan , Pinar Okan Gokten

Warianty tytułu

Historia rozwoju sprawozdawczości w zakresie zrównoważonego rozwoju: podejście okresowe

• Języki publikacji: EN

Abstrakty

EN

History is the main backbone of understanding the reasons behind developments, and sustainability reporting is one of the most important developments in accounting. In this sense, the purpose of this study is to provide a chronology of the historical development of sustainability reporting. The historical research method with a periodic approach was applied. This paper divides the development history of sustainability reporting into three main periods: the pre-standardization period, between 1962 and 1998, the standardization (institutionalization) period, between 1999 and 2016, and the post-standardization period, which started after 2016. In addition, based on events, three sub-periods are defined for the pre-standardization period. This paper is one of the rare studies in the literature that identifies the chronological process of sustainability reporting's historical development. (original abstract)

Historia jest główną podstawą zrozumienia przyczyn rozwoju sprawy, a sprawozdawczość z zakresu zrównoważonego rozwoju jest jednym z najważniejszych etapów rozwojowych w rachunkowości. W tym kontekście celem artykułu jest przedstawienie chronologii historycznego rozwoju sprawozdawczości dotyczącej zrównoważonego rozwoju. Zastosowano metodę badań historycznych z podejściem okresowym. W artykule pokazano historię rozwoju sprawozdawczości dotyczącej zrównoważonego rozwoju w podziale na trzy główne okresy: okres przed normalizacją - lata 1962-1998; okres normalizacji (instytucjonalizacji) - lata 1999-2016 oraz okres po normalizacji, który rozpoczął się po 2016 roku. Ponadto dla okresu przed normalizacją określono trzy okresy cząstkowe na podstawie zdarzeń. Artykuł jest jednym z nielicznych opracowań w literaturze przedmiotu, który ukazuje chronologicznie historię sprawozdawczości dotyczącej zrównoważonego rozwoju. (abstrakt oryginalny)

Słowa kluczowe

EN

Accounting history; Accounting; Sustainable development; Global Reporting Initiative (GRI)

PL

Historia rachunkowości; Rachunkowość; Rozwój zrównoważony; Ramowe Zasady Raportowania

• Czasopismo: Zeszyty Teoretyczne Rachunkowości
• Rocznik: 2020
• Tom: 107
• Numer: nr 163
• Strony: 99--117

Twórcy

autor

Soner Gokten

• Baskent University, Turkey

autor

Yıldız Ozerhan

• Ankara Hacı Bayram Veli University, Ankara, Turkey

autor

Pinar Okan Gokten

• Ankara Hacı Bayram Veli University, Ankara, Turkey

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Identyfikatory

DOI

10.5604/01.3001.0014.2466