Richter, Fanny; Gawenko, Wladislav; Götze, Uwe; Hinz, … - In: Schmalenbach journal of business research : SBUR 75 (2023) 4, pp. 587-626
Social sustainability and, in particular, its measurement and reporting are gaining importance in society, politics and … can be applied in both management accounting and financial reporting. The aim of this paper is to present a catalog of … criteria for social sustainability assessment and reporting are analyzed and critically reviewed. One major weakness found is …