Abstract:
This review article intends to bring a better understanding to the field of
corporate sustainability as studied by previous scholars. Since the end of the
1990s, corporate sustainability has become a growing interest theme in
business and academia. However, literature is still limited in quantity. This
review paper provides a review of 50 articles dating from 2002 to 2016 from
journals related to accounting, business, and management. The paper
summarizes the corporate sustainability evolution, different definitions,
measures and applied theories throughout the literature. The findings highlight
that corporate sustainability field is still evolving and then different
approaches have been used to define, measure and theorize corporate
sustainability. Overall, review evidences that a commonly agreed definition of
sustainability is lacking. Thus, concepts of corporate sustainability and
corporate social responsibility have been used simultaneously in many
contemporary studies since they are precisely indistinguishable.
