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Sustainability is a concept and a duty ranking high on the agenda of people and organizations in the 21st century. Going back to different domains in which a sustainable way of thinking and acting was proposed to preserve and protect nature, sustainability approaches evolved in areas such as hunting, fishery, and forestry. In the late 1990s, the first approaches to institutionalize sustainability developed.

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Sustainability and Materiality—Its Organizational Implications and Disclosure

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  • 发表日期：

    2025年

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  • Timo Heroth

摘要

Sustainability is a concept and a duty ranking high on the agenda of people and organizations in the 21st century. Going back to different domains in which a sustainable way of thinking and acting was proposed to preserve and protect nature, sustainability approaches evolved in areas such as hunting, fishery, and forestry. In the late 1990s, the first approaches to institutionalize sustainability developed.