Sustainability Accounting: A Perspective of Symbolic Interactionism
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Abstract
This study aims to analyze the understanding and interpretation of the concept of sustainability in accounting based on existing literature. Utilizing an interpretive qualitative approach, this research examines various scholarly articles and publications related to sustainability accounting to explore how the meaning of sustainability is shaped through social interactions among stakeholders. The analysis results indicate that sustainability accounting is not only related to measuring environmental and social performance but is also influenced by the social and cultural contexts that shape perceptions and practices of accounting. These findings underscore the importance of understanding sustainability accounting as a dynamic and contextual process, highlighting the need for a more holistic approach in comprehending sustainability indicators. Practically, this study highlights the importance of transparency, stakeholder engagement, and collaborative dialogue to build more effective social and environmental accountability. By understanding the social processes underlying the construction of sustainability meanings, organizations can strengthen the credibility of their sustainability reports, reduce the risks of information manipulation, and integrate sustainability values into their business strategies more meaningfully. This research contributes to the accounting literature by providing new insights into how symbolic interactionism theory can be applied in the analysis of sustainability accounting practices.
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How to Cite
Halan, Y. F. (2025). Sustainability Accounting: A Perspective of Symbolic Interactionism. ProBisnis : Jurnal Manajemen, 16(06), 1717–1725. Retrieved from https://ejournal.joninstitute.org/index.php/ProBisnis/article/view/1202
References
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Almashhadani, M., & Almashhadani, H. A. (2023). The Impact of Sustainability Reports to Enhance Company Performance and its Sustainability. International Journal of Scientific and Management Research, 06(09). https://doi.org/10.37502/ijsmr.2023.6911
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Băndoi, A., Bocean, C. G., Baldo, M. Del, Mandache, L., Mănescu, L. G., & Sitnikov, C. S. (2021). Including sustainable reporting practices in corporate management reports: Assessing the impact of transparency on economic performance. Sustainability (Switzerland), 13(2). https://doi.org/10.3390/su13020940
Bashir, I., Hassan, M., & Arif, M. (2022). Integrating the Relationship between Stakeholder’s Perspective and Corporate Sustainability: A Literature Review. Journal of Accounting and Finance in Emerging Economies, 8(2). https://doi.org/10.26710/jafee.v8i2.2372
Benvenuto, M., Aufiero, C., & Viola, C. (2023). A systematic literature review on the determinants of sustainability reporting systems. Heliyon, 9(4). https://doi.org/10.1016/j.heliyon.2023.e14893
Brief History of Sustainability Reporting. (2012). In Corporate Sustainability. https://doi.org/10.1002/9781119202899.ch2
Cho, C. H., Laine, M., Roberts, R. W., & Rodrigue, M. (2015). Organized hypocrisy, organizational façades, and sustainability reporting. Accounting, Organizations and Society, 40. https://doi.org/10.1016/j.aos.2014.12.003
Christensen, H. B., Hail, L., & Leuz, C. (2021). Mandatory CSR and sustainability reporting: economic analysis and literature review. Review of Accounting Studies, 26(3). https://doi.org/10.1007/s11142-021-09609-5
Coombs, W. T. (2010). Sustainability: a new and complex “challenge” for crisis managers. International Journal of Sustainable Strategic Management, 2(1). https://doi.org/10.1504/ijssm.2010.032160
Cortés, D., Traxler, A. A., & Greiling, D. (2023). Sustainability reporting in the construction industry – Status quo and directions of future research. In Heliyon (Vol. 9, Issue 11). https://doi.org/10.1016/j.heliyon.2023.e21682
Coville, T. (2023). The Neglected Need for and the Effects of Sustainability in Accounting Curriculum. Journal of Global Awareness, 4(1). https://doi.org/10.24073/jga/4/01/05
Debnath, S. (2017). Greening Accounting: An Inevitable Link to Help Firms Connect with Sustainability. In Accounting and Corporate Reporting - Today and Tomorrow. https://doi.org/10.5772/67936
Faber, N., Jorna, R., & Van Engelen, J. (2005). The sustainability of “sustainability” - A study into the conceptual foundations of the notion of “sustainability.” Journal of Environmental Assessment Policy and Management, 7(1). https://doi.org/10.1142/S1464333205001955
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Finch, N. (2011). Testing the Theory of Cultural Influence on International Accounting Practice. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.937249
Forrest, H., Valerie, L., & Tingting, Z. (2025). Integrating Sustainability Reflection in a Geographic Information Science Capstone Project Course. Geomatics. https://doi.org/https://doi.org/10.3390/ geomatics5020020
Frost, G., & Rooney, J. (2021). Considerations of sustainability in capital budgeting decision-making. Journal of Cleaner Production, 312. https://doi.org/10.1016/j.jclepro.2021.127650
Frostenson, M., & Johnstone, L. (2023). Moving beyond the external face of accountability: constructing accountability for sustainability from within. Sustainability Accounting, Management and Policy Journal, 14(7). https://doi.org/10.1108/SAMPJ-04-2022-0198
Garst, J., Maas, K., & Suijs, J. (2022). Materiality Assessment Is an Art, Not a Science: Selecting ESG Topics for Sustainability Reports. California Management Review, 65(1). https://doi.org/10.1177/00081256221120692
George, G. (2003). Is Triple-Bottom-Line reporting of enterprise performance possible? Interdisciplinary Environmental Review, 5(2). https://doi.org/10.1504/ier.2003.053904
Ghardallou, W. (2022). Corporate Sustainability and Firm Performance: The Moderating Role of CEO Education and Tenure. Sustainability (Switzerland), 14(6). https://doi.org/10.3390/su14063513
Ginson, R. B. (2006). Beyond the pillars: Sustainability assessment as a framework for effective integration of social, economic and ecological considerations in significant desicion-making. Journal of Environmental Assessment Policy and Management, 8(3). https://doi.org/10.1142/S1464333206002517
Gomez-Trujillo, A. M., Velez-Ocampo, J., & Gonzalez-Perez, M. A. (2020). A literature review on the causality between sustainability and corporate reputation: What goes first? In Management of Environmental Quality: An International Journal (Vol. 31, Issue 2). https://doi.org/10.1108/MEQ-09-2019-0207
Grewal, J., & Serafeim, G. (2020). Research on Corporate Sustainability: Review and Directions for Future Research. In Foundations and Trends in Accounting (Vol. 14, Issue 2). https://doi.org/10.1561/1400000061
Grotta, R. C., Júnior, C. M., de Souza, M. T. S., Ribeiro, D. M. N. M., & Bazanini, R. (2020). Analysis of the affinity of the principles of corporate governance to the ISO 14001 environmental management system standard. In Gestao e Producao (Vol. 27, Issue 2). https://doi.org/10.1590/0104-530X4026-20
Hahn, R., & Lülfs, R. (2014). Legitimizing Negative Aspects in GRI-Oriented Sustainability Reporting: A Qualitative Analysis of Corporate Disclosure Strategies. Journal of Business Ethics, 123(3). https://doi.org/10.1007/s10551-013-1801-4
Hazbi, F. E. L., & Mounir, Y. (2023). Environmental, social, and governance (ESG) practices and Environmental performance: The mediation role of Technology Innovation. E3S Web of Conferences, 412. https://doi.org/10.1051/e3sconf/202341201009
Hira, S., Lana, S., & Jeaneth, J. (2024). Sustainability reporting in construction and real estate sector: A conceptualization and a review of existing literature. Journal of Cleaner Production. https://doi.org/https://doi.org/10.1016/j.jclepro.2024.143886
Hsiao, P. C. K., de Villiers, C., Horner, C., & Oosthuizen, H. (2022). A review and synthesis of contemporary sustainability accounting research and the development of a research agenda. Accounting and Finance, 62(4). https://doi.org/10.1111/acfi.12936
Iarossi, J., Miller, J. K., O’Connor, J., & Keil, M. (2012). Addressing the Sustainability Challenge: Insights from Institutional Theory and Organizational Learning. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.1839802
Jankalová, M., & Kurotová, J. (2020). Sustainability assessment using economic value added. Sustainability (Switzerland), 12(1). https://doi.org/10.3390/su12010318
Kuasirikun, N., & Constable, P. (2010). The cosmology of accounting in mid 19th-century Thailand. Accounting, Organizations and Society, 35(6). https://doi.org/10.1016/j.aos.2010.01.004
Kvasničková Stanislavská, L., Pilař, L., Fridrich, M., Kvasnička, R., Pilařová, L., Afsar, B., & Gorton, M. (2023). Sustainability reports: Differences between developing and developed countries. Frontiers in Environmental Science, 11. https://doi.org/10.3389/fenvs.2023.1085936
Lankoski, L. (2016). Alternative conceptions of sustainability in a business context. Journal of Cleaner Production, 139. https://doi.org/10.1016/j.jclepro.2016.08.087
Leal Filho, W., Salvia, A. L., Vasconcelos, C. R. P., Anholon, R., Rampasso, I. S., Eustachio, J. H. P. P., Liakh, O., Dinis, M. A. P., Olpoc, R. C., Bandanaa, J., Aina, Y. A., Lukina, R. L., & Sharifi, A. (2022). Barriers to institutional social sustainability. In Sustainability Science (Vol. 17, Issue 6). https://doi.org/10.1007/s11625-022-01204-0
Lee, K. H. (2012). Linking stakeholders and corporate reputation towards corporate sustainability. International Journal of Innovation and Sustainable Development, 6(2). https://doi.org/10.1504/IJISD.2012.046947
Mamun, M. (2022). Sustainability Reporting And Financial Performance: Evidence From Australia’s Electricity Companies. Corporate Governance and Sustainability Review, 6(1). https://doi.org/10.22495/cgsrv6i1p2
Martanti, B. S., Hermanto, D. A., Noviyanti, E., & Andriany, W. R. (2020). Integrated Reporting and Investment: How are They Related? The Winners, 21(1). https://doi.org/10.21512/tw.v21i1.5805
Miaomiao, Y., Fei, R., & Zhang, H. C. (2025). Institutional Cross-Ownership and Corporate Sustainability Performance: Empirical Evidence Based on United Nations SDGs Ratings. Sustainability. https://doi.org/https://doi.org/ 10.3390/su17104461
Mohammed, M. (2013). Corporate accountability in the context of sustainability – A conceptual framework. EuroMed Journal of Business, 8(3). https://doi.org/10.1108/EMJB-05-2013-0026
Morros, J. (2016). The integrated reporting: A presentation of the current state of art and aspects of integrated reporting that need further development. Intangible Capital, 12(1). https://doi.org/10.3926/ic.700
Müller, A. L., & Pfleger, R. (2014). Business transformation towards sustainability. Business Research, 7(2). https://doi.org/10.1007/s40685-014-0011-y
Munoz, E., Zhao, L., & Yang, D. C. (2017). Issues in Sustainability Accounting Reporting. Accounting and Finance Research, 6(3). https://doi.org/10.5430/afr.v6n3p64
Nagendrakumar, N., Alwis, K. N. N., Eshani, U. A. K., & Kaushalya, S. B. U. (2022). The Impact of Sustainability Practices on the Going Concern of the Travel and Tourism Industry: Evidence from Developed and Developing Countries. Sustainability (Switzerland), 14(24). https://doi.org/10.3390/su142417046
Nicolăescu, E., Alpopi, C., & Zaharia, C. (2015). Measuring corporate sustainability performance. Sustainability (Switzerland), 7(1). https://doi.org/10.3390/su7010851
Nicolo, G., Zampone, G., Sannino, G., & Tiron-Tudor, A. (2023). Worldwide evidence of corporate governance influence on ESG disclosure in the utilities sector. Utilities Policy, 82. https://doi.org/10.1016/j.jup.2023.101549
Perrini, F., & Tencati, A. (2006). Sustainability and stakeholder management: The need for new corporate performance evaluation and reporting systems. Business Strategy and the Environment, 15(5). https://doi.org/10.1002/bse.538
Rochayatun, S., & Kholifah, F. (2021). Corporate Social Responsibility: Grasping Legitimacy, Reaching Sustainability. Proceedings of the International Conference on Engineering, Technology and Social Science (ICONETOS 2020), 529. https://doi.org/10.2991/assehr.k.210421.025
Saeed, M. A., & Kersten, W. (2020). Sustainability performance assessment framework: a cross-industry multiple case study. International Journal of Sustainable Development and World Ecology, 27(6). https://doi.org/10.1080/13504509.2020.1764407
Seles, B. M. R. P., Mascarenhas, J., Lopes de Sousa Jabbour, A. B., & Trevisan, A. H. (2022). Smoothing the circular economy transition: The role of resources and capabilities enablers. Business Strategy and the Environment, 31(4). https://doi.org/10.1002/bse.2985
Snow, D. A. (2001). Extending and Broadening Blumer’s Conceptualization of Symbolic Interactionism. Symbolic Interaction, 24(3). https://doi.org/10.1525/si.2001.24.3.367
Suzana, O., Jana, G. B., Markus, K., & Marzia, T. (2024). Beyond Compliance: A Deep Dive into Improving Sustainability Reporting Quality with LCSA Indicators. Standards. https://doi.org/https:// doi.org/10.3390/standards4040011
Wu, L., Subramanian, N., Abdulrahman, M. D., Liu, C., Lai, K. hung, & Pawar, K. S. (2015). The impact of integrated practices of lean, green, and social management systems on firm sustainability performance-evidence from Chinese fashion auto-parts suppliers. Sustainability (Switzerland), 7(4). https://doi.org/10.3390/su7043838
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Al Mamun, A. (2019). Disclosure of Non-financial Material Sustainability Information: Evidence from Australian Listed Companies in the Materials Sector. Asian Business Review, 9(3). https://doi.org/10.18034/abr.v9i3.337
Almashhadani, M., & Almashhadani, H. A. (2023). The Impact of Sustainability Reports to Enhance Company Performance and its Sustainability. International Journal of Scientific and Management Research, 06(09). https://doi.org/10.37502/ijsmr.2023.6911
Baker, C. R., & Bettner, M. S. (1997). Interpretive and critical research in accounting: A commentary on its absence from mainstream accounting research. Critical Perspectives on Accounting, 8(4). https://doi.org/10.1006/cpac.1996.0116
Băndoi, A., Bocean, C. G., Baldo, M. Del, Mandache, L., Mănescu, L. G., & Sitnikov, C. S. (2021). Including sustainable reporting practices in corporate management reports: Assessing the impact of transparency on economic performance. Sustainability (Switzerland), 13(2). https://doi.org/10.3390/su13020940
Bashir, I., Hassan, M., & Arif, M. (2022). Integrating the Relationship between Stakeholder’s Perspective and Corporate Sustainability: A Literature Review. Journal of Accounting and Finance in Emerging Economies, 8(2). https://doi.org/10.26710/jafee.v8i2.2372
Benvenuto, M., Aufiero, C., & Viola, C. (2023). A systematic literature review on the determinants of sustainability reporting systems. Heliyon, 9(4). https://doi.org/10.1016/j.heliyon.2023.e14893
Brief History of Sustainability Reporting. (2012). In Corporate Sustainability. https://doi.org/10.1002/9781119202899.ch2
Cho, C. H., Laine, M., Roberts, R. W., & Rodrigue, M. (2015). Organized hypocrisy, organizational façades, and sustainability reporting. Accounting, Organizations and Society, 40. https://doi.org/10.1016/j.aos.2014.12.003
Christensen, H. B., Hail, L., & Leuz, C. (2021). Mandatory CSR and sustainability reporting: economic analysis and literature review. Review of Accounting Studies, 26(3). https://doi.org/10.1007/s11142-021-09609-5
Coombs, W. T. (2010). Sustainability: a new and complex “challenge” for crisis managers. International Journal of Sustainable Strategic Management, 2(1). https://doi.org/10.1504/ijssm.2010.032160
Cortés, D., Traxler, A. A., & Greiling, D. (2023). Sustainability reporting in the construction industry – Status quo and directions of future research. In Heliyon (Vol. 9, Issue 11). https://doi.org/10.1016/j.heliyon.2023.e21682
Coville, T. (2023). The Neglected Need for and the Effects of Sustainability in Accounting Curriculum. Journal of Global Awareness, 4(1). https://doi.org/10.24073/jga/4/01/05
Debnath, S. (2017). Greening Accounting: An Inevitable Link to Help Firms Connect with Sustainability. In Accounting and Corporate Reporting - Today and Tomorrow. https://doi.org/10.5772/67936
Faber, N., Jorna, R., & Van Engelen, J. (2005). The sustainability of “sustainability” - A study into the conceptual foundations of the notion of “sustainability.” Journal of Environmental Assessment Policy and Management, 7(1). https://doi.org/10.1142/S1464333205001955
Fathi, J., Mohamed, A. C., & Ahlem, S. M. (2025). Corporate Social Responsibility, Efficiency, and Risk in US Banking. Risks. https://doi.org/https:// doi.org/10.3390/risks13010010
Finch, N. (2011). Testing the Theory of Cultural Influence on International Accounting Practice. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.937249
Forrest, H., Valerie, L., & Tingting, Z. (2025). Integrating Sustainability Reflection in a Geographic Information Science Capstone Project Course. Geomatics. https://doi.org/https://doi.org/10.3390/ geomatics5020020
Frost, G., & Rooney, J. (2021). Considerations of sustainability in capital budgeting decision-making. Journal of Cleaner Production, 312. https://doi.org/10.1016/j.jclepro.2021.127650
Frostenson, M., & Johnstone, L. (2023). Moving beyond the external face of accountability: constructing accountability for sustainability from within. Sustainability Accounting, Management and Policy Journal, 14(7). https://doi.org/10.1108/SAMPJ-04-2022-0198
Garst, J., Maas, K., & Suijs, J. (2022). Materiality Assessment Is an Art, Not a Science: Selecting ESG Topics for Sustainability Reports. California Management Review, 65(1). https://doi.org/10.1177/00081256221120692
George, G. (2003). Is Triple-Bottom-Line reporting of enterprise performance possible? Interdisciplinary Environmental Review, 5(2). https://doi.org/10.1504/ier.2003.053904
Ghardallou, W. (2022). Corporate Sustainability and Firm Performance: The Moderating Role of CEO Education and Tenure. Sustainability (Switzerland), 14(6). https://doi.org/10.3390/su14063513
Ginson, R. B. (2006). Beyond the pillars: Sustainability assessment as a framework for effective integration of social, economic and ecological considerations in significant desicion-making. Journal of Environmental Assessment Policy and Management, 8(3). https://doi.org/10.1142/S1464333206002517
Gomez-Trujillo, A. M., Velez-Ocampo, J., & Gonzalez-Perez, M. A. (2020). A literature review on the causality between sustainability and corporate reputation: What goes first? In Management of Environmental Quality: An International Journal (Vol. 31, Issue 2). https://doi.org/10.1108/MEQ-09-2019-0207
Grewal, J., & Serafeim, G. (2020). Research on Corporate Sustainability: Review and Directions for Future Research. In Foundations and Trends in Accounting (Vol. 14, Issue 2). https://doi.org/10.1561/1400000061
Grotta, R. C., Júnior, C. M., de Souza, M. T. S., Ribeiro, D. M. N. M., & Bazanini, R. (2020). Analysis of the affinity of the principles of corporate governance to the ISO 14001 environmental management system standard. In Gestao e Producao (Vol. 27, Issue 2). https://doi.org/10.1590/0104-530X4026-20
Hahn, R., & Lülfs, R. (2014). Legitimizing Negative Aspects in GRI-Oriented Sustainability Reporting: A Qualitative Analysis of Corporate Disclosure Strategies. Journal of Business Ethics, 123(3). https://doi.org/10.1007/s10551-013-1801-4
Hazbi, F. E. L., & Mounir, Y. (2023). Environmental, social, and governance (ESG) practices and Environmental performance: The mediation role of Technology Innovation. E3S Web of Conferences, 412. https://doi.org/10.1051/e3sconf/202341201009
Hira, S., Lana, S., & Jeaneth, J. (2024). Sustainability reporting in construction and real estate sector: A conceptualization and a review of existing literature. Journal of Cleaner Production. https://doi.org/https://doi.org/10.1016/j.jclepro.2024.143886
Hsiao, P. C. K., de Villiers, C., Horner, C., & Oosthuizen, H. (2022). A review and synthesis of contemporary sustainability accounting research and the development of a research agenda. Accounting and Finance, 62(4). https://doi.org/10.1111/acfi.12936
Iarossi, J., Miller, J. K., O’Connor, J., & Keil, M. (2012). Addressing the Sustainability Challenge: Insights from Institutional Theory and Organizational Learning. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.1839802
Jankalová, M., & Kurotová, J. (2020). Sustainability assessment using economic value added. Sustainability (Switzerland), 12(1). https://doi.org/10.3390/su12010318
Kuasirikun, N., & Constable, P. (2010). The cosmology of accounting in mid 19th-century Thailand. Accounting, Organizations and Society, 35(6). https://doi.org/10.1016/j.aos.2010.01.004
Kvasničková Stanislavská, L., Pilař, L., Fridrich, M., Kvasnička, R., Pilařová, L., Afsar, B., & Gorton, M. (2023). Sustainability reports: Differences between developing and developed countries. Frontiers in Environmental Science, 11. https://doi.org/10.3389/fenvs.2023.1085936
Lankoski, L. (2016). Alternative conceptions of sustainability in a business context. Journal of Cleaner Production, 139. https://doi.org/10.1016/j.jclepro.2016.08.087
Leal Filho, W., Salvia, A. L., Vasconcelos, C. R. P., Anholon, R., Rampasso, I. S., Eustachio, J. H. P. P., Liakh, O., Dinis, M. A. P., Olpoc, R. C., Bandanaa, J., Aina, Y. A., Lukina, R. L., & Sharifi, A. (2022). Barriers to institutional social sustainability. In Sustainability Science (Vol. 17, Issue 6). https://doi.org/10.1007/s11625-022-01204-0
Lee, K. H. (2012). Linking stakeholders and corporate reputation towards corporate sustainability. International Journal of Innovation and Sustainable Development, 6(2). https://doi.org/10.1504/IJISD.2012.046947
Mamun, M. (2022). Sustainability Reporting And Financial Performance: Evidence From Australia’s Electricity Companies. Corporate Governance and Sustainability Review, 6(1). https://doi.org/10.22495/cgsrv6i1p2
Martanti, B. S., Hermanto, D. A., Noviyanti, E., & Andriany, W. R. (2020). Integrated Reporting and Investment: How are They Related? The Winners, 21(1). https://doi.org/10.21512/tw.v21i1.5805
Miaomiao, Y., Fei, R., & Zhang, H. C. (2025). Institutional Cross-Ownership and Corporate Sustainability Performance: Empirical Evidence Based on United Nations SDGs Ratings. Sustainability. https://doi.org/https://doi.org/ 10.3390/su17104461
Mohammed, M. (2013). Corporate accountability in the context of sustainability – A conceptual framework. EuroMed Journal of Business, 8(3). https://doi.org/10.1108/EMJB-05-2013-0026
Morros, J. (2016). The integrated reporting: A presentation of the current state of art and aspects of integrated reporting that need further development. Intangible Capital, 12(1). https://doi.org/10.3926/ic.700
Müller, A. L., & Pfleger, R. (2014). Business transformation towards sustainability. Business Research, 7(2). https://doi.org/10.1007/s40685-014-0011-y
Munoz, E., Zhao, L., & Yang, D. C. (2017). Issues in Sustainability Accounting Reporting. Accounting and Finance Research, 6(3). https://doi.org/10.5430/afr.v6n3p64
Nagendrakumar, N., Alwis, K. N. N., Eshani, U. A. K., & Kaushalya, S. B. U. (2022). The Impact of Sustainability Practices on the Going Concern of the Travel and Tourism Industry: Evidence from Developed and Developing Countries. Sustainability (Switzerland), 14(24). https://doi.org/10.3390/su142417046
Nicolăescu, E., Alpopi, C., & Zaharia, C. (2015). Measuring corporate sustainability performance. Sustainability (Switzerland), 7(1). https://doi.org/10.3390/su7010851
Nicolo, G., Zampone, G., Sannino, G., & Tiron-Tudor, A. (2023). Worldwide evidence of corporate governance influence on ESG disclosure in the utilities sector. Utilities Policy, 82. https://doi.org/10.1016/j.jup.2023.101549
Perrini, F., & Tencati, A. (2006). Sustainability and stakeholder management: The need for new corporate performance evaluation and reporting systems. Business Strategy and the Environment, 15(5). https://doi.org/10.1002/bse.538
Rochayatun, S., & Kholifah, F. (2021). Corporate Social Responsibility: Grasping Legitimacy, Reaching Sustainability. Proceedings of the International Conference on Engineering, Technology and Social Science (ICONETOS 2020), 529. https://doi.org/10.2991/assehr.k.210421.025
Saeed, M. A., & Kersten, W. (2020). Sustainability performance assessment framework: a cross-industry multiple case study. International Journal of Sustainable Development and World Ecology, 27(6). https://doi.org/10.1080/13504509.2020.1764407
Seles, B. M. R. P., Mascarenhas, J., Lopes de Sousa Jabbour, A. B., & Trevisan, A. H. (2022). Smoothing the circular economy transition: The role of resources and capabilities enablers. Business Strategy and the Environment, 31(4). https://doi.org/10.1002/bse.2985
Snow, D. A. (2001). Extending and Broadening Blumer’s Conceptualization of Symbolic Interactionism. Symbolic Interaction, 24(3). https://doi.org/10.1525/si.2001.24.3.367
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