What is it about?
We use data from interviews with company representatives and stakeholders. Surprisingly, company representatives feel accountable to future, not present, stakeholders. Future stakeholders can therefore be represented by unexpected entities. It is sometimes difficult to have dialogue with future stakeholders, as they do not yet exist.
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Why is it important?
Future stakeholders have not been considered in research in this way before.
Read the Original
This page is a summary of: Accountability for sustainability – An institutional entrepreneur as the representative of future stakeholders, Critical Perspectives on Accounting, March 2023, Elsevier,
DOI: 10.1016/j.cpa.2021.102399.
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