Conceptualising future change in corporate sustainability reporting

摘要: Purpose – The purpose of this paper is to conceptualise how future changes in corporate social disclosure (CSD), aimed at improving accountability for performance key stakeholder groups, might be brought about.Design/methodology/approach Drawing on the work Austrian economist Ludwig von Mises with respect human (and organisational) action and Leon Festinger Kurt Lewin change, examines academics other stakeholders effect CSD.Findings Managers act a way which maximises their formal happiness (from Mises) change occurs following creation cognitive dissonance (Festinger) leads “unfreezing” (Lewin). Stakeholders can by creating dissonance. With specific reference Anglo‐American limited liability publicly traded corporations, such unfreezing normally involves perceived threat profitability.Resear...