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O’Dwyer, B., & Owen, D. (2005). Assurance Statement Practice in Environmental, Social and Sustainability Reporting: A Critical Evaluation. The British Accounting Review, 37, 205-229.

has been cited by the following article:

• TITLE: Historical Perspectives and the Emergence of the Sustainability Concept in Organizations

  AUTHORS: Hassan Mousa Haidar

  KEYWORDS: Sustainability, Corporate Social Responsibility, Social Development, Ecological Environment, Stakeholder Engagement

  JOURNAL NAME: Open Journal of Business and Management, Vol.9 No.5, September 13, 2021

  ABSTRACT: This paper commences by examining historical perspectives and the emergence of the concept in organizations. It is important to analyze the historical background of sustainability in order to document the theoretical approaches that have shaped it and continue to inform development in sustainability practices among organizations. Furthermore, the thin line between CS or sustainability and CSR has been noted, with the latter seemingly contributing a small part of the holistic concept of sustainable development. It also provides a theoretical construction and conceptualization of sustainability, as well as detailed perspectives on its importance and major drivers, both in the past and in the modern context. Finally, the paper documents the relevant models that explain the concept.