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Ecological economics : A Luhmannian analysis of integrated reporting

Author

Listed:
  • David Alexander

    (Birmingham Business School - University of Birmingham [Birmingham])

  • Véronique Blum

    (CERAG - Centre d'études et de recherches appliquées à la gestion - UGA [2016-2019] - Université Grenoble Alpes [2016-2019], UGA [2016-2019] - Université Grenoble Alpes [2016-2019])

Abstract

This paper integrates the ideas of the German sociologist Niklas Luhmann (1927–1998) with the highly topical issue of sustainability reporting. Luhmann sought a detailed description of the world as a set of complex systems which he applied to ecology. We discuss the gestation and requirements of the International Integrated Reporting Council (IIRC) conceptual framework of 2013, suggesting that as finalised it has little relevance to either sustainability or ecology.Consistent with Luhmann's approach which praises for more consciousness, our research provides no instant blueprint or solution, but a coherent way of understanding and analysing the complex set of systems and sub-systems involved in the multi-capital, multi-measurement-unit, multi-stakeholder and multi-motivated current content of the sustainability issue. The paper suggests that the current field of operations may be too narrow. It provides a mental mechanism for creative forward thinking, establishing a broader framework and providing guidance and direction for this enlargement.

Suggested Citation

  • David Alexander & Véronique Blum, 2016. "Ecological economics : A Luhmannian analysis of integrated reporting," Post-Print hal-01980803, HAL.
    • Handle: RePEc:hal:journl:hal-01980803
    DOI: 10.1016/j.ecolecon.2016.06.020
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    Citations

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    Cited by:

    1. Roberto Aprile & David Alexander & Federica Doni, 2023. "Enhancing the materiality principle in integrated reporting by adopting the General Systems Theory," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(5), pages 2219-2233, September.
    2. Corinne Ollier Bessieux & Emmanuelle Negre & Marie-Anne Verdier, 2022. "Moving from Accounting for People to Accounting with People: A Critical Analysis of the Literature and Avenues for Research," Post-Print hal-03889478, HAL.
    3. Josua Oll & Sabrina Rommerskirchen, 2018. "What’s wrong with integrated reporting? A systematic review," Sustainability Nexus Forum, Springer, vol. 26(1), pages 19-34, December.
    4. Maria-Gabriella Baldarelli & Antonietta Cosentino & Mara Del Baldo & Angela Magistro, 2021. "Theory of the Firm and Integrated Reporting Model: First Essay from NIBR Guidelines for SMES in Italy," International Journal of Business and Management, Canadian Center of Science and Education, vol. 15(6), pages 1-84, July.
    5. Nuradhi Kalpani Jayasiri & Sriyalatha Kumarasinghe & Rakesh Pandey, 2023. "12 years of integrated reporting: A review of research," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(2), pages 2187-2243, June.
    6. Ament, Joe, 2020. "An ecological monetary theory," Ecological Economics, Elsevier, vol. 171(C).
    7. Renato Camodeca & Alex Almici & Umberto Sagliaschi, 2018. "Sustainability Disclosure in Integrated Reporting: Does It Matter to Investors? A Cheap Talk Approach," Sustainability, MDPI, vol. 10(12), pages 1-34, November.
    8. Trébucq, Stéphane & Magnaghi, Elisabetta, 2017. "Using the EFQM excellence model for integrated reporting: A qualitative exploration and evaluation," Research in International Business and Finance, Elsevier, vol. 42(C), pages 522-531.
    9. Filippo Vitolla & Nicola Raimo & Michele Rubino, 2019. "Appreciations, criticisms, determinants, and effects of integrated reporting: A systematic literature review," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 26(2), pages 518-528, March.
    10. Le Ravalec, Mickaele & Rambaud, Alexandre & Blum, Véronique, 2022. "Taking climate change seriously: Time to credibly communicate on corporate climate performance," Ecological Economics, Elsevier, vol. 200(C).
    11. Jose Manuel Diaz‐Sarachaga, 2021. "Monetizing impacts of Spanish companies toward the Sustainable Development Goals," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 28(4), pages 1313-1323, July.

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