Similar But Not the Same: Differentiating Corporate Sustainability from Corporate Responsibility
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Abstract
Corporate responsibility and sustainability tackle the relationship between business and society. However, the two fields of study have converged to become deeply entangled and blurred so that researchers from both research traditions now speak to the same business risks and opportunities. A field’s development is shaped by the clarity of its constructs and underlying assumptions; however, such clarity has eroded in responsibility and sustainability research. By tracing the development of these fields, we show that responsibility and sustainability were historically distinctive. Responsibility research took a normative position, railing against the amorality of business; sustainability research took a systems…
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Topics
Keywords
- Corporate social responsibility
- Corporate sustainability
- Business
- Sustainability
- Accounting
- Sustainability reporting
- Corporate governance
- Public relations
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