{"id":"https://openalex.org/W2014551243","doi":"https://doi.org/10.1016/j.ecolecon.2004.06.008","title":"Historical accountability and cumulative impacts: the treatment of time in corporate sustainability reporting","display_name":"Historical accountability and cumulative impacts: the treatment of time in corporate sustainability reporting","publication_year":2004,"publication_date":"2004-11-09","ids":{"openalex":"https://openalex.org/W2014551243","doi":"https://doi.org/10.1016/j.ecolecon.2004.06.008","mag":"2014551243"},"language":"en","primary_location":{"id":"doi:10.1016/j.ecolecon.2004.06.008","doi":"https://doi.org/10.1016/j.ecolecon.2004.06.008","is_oa":false,"landing_page_url":"https://doi.org/10.1016/j.ecolecon.2004.06.008","pdf_url":null,"source":{"id":"https://openalex.org/S136211407","display_name":"Ecological Economics","issn_l":"0921-8009","issn":["0921-8009","1873-6106"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","dongbi-b","fnege-2","jufo-2","ki-jl-1","norway-1","poland-140","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Ecological Economics","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5058179400","display_name":"Manfred Lenzen A","orcid":"https://orcid.org/0000-0002-0828-5288","observed_orcids":["https://orcid.org/0000-0002-0828-5288"]},"institutions":[{"id":"https://openalex.org/I129604602","display_name":"The University of Sydney","ror":"https://ror.org/0384j8v12","country_code":"AU","type":"education","lineage":["https://openalex.org/I129604602"]}],"countries":["AU"],"is_corresponding":false,"raw_author_name":"Manfred Lenzen","raw_affiliation_strings":["School of Physics, A28, The University of Sydney NSW 2006, Australia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"School of Physics, A28, The University of Sydney NSW 2006, Australia","institution_ids":["https://openalex.org/I129604602"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5057020666","display_name":"Christopher J. Dey","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I129604602","display_name":"The University of Sydney","ror":"https://ror.org/0384j8v12","country_code":"AU","type":"education","lineage":["https://openalex.org/I129604602"]}],"countries":["AU"],"is_corresponding":true,"raw_author_name":"Christopher J. Dey","raw_affiliation_strings":["School of Physics, A28, The University of Sydney NSW 2006, Australia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"School of Physics, A28, The University of Sydney NSW 2006, Australia","institution_ids":["https://openalex.org/I129604602"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5077003877","display_name":"Shauna A. Murray","orcid":"https://orcid.org/0000-0001-7096-1307","observed_orcids":["https://orcid.org/0000-0001-7096-1307"]},"institutions":[{"id":"https://openalex.org/I129604602","display_name":"The University of Sydney","ror":"https://ror.org/0384j8v12","country_code":"AU","type":"education","lineage":["https://openalex.org/I129604602"]}],"countries":["AU"],"is_corresponding":false,"raw_author_name":"Shauna A. Murray","raw_affiliation_strings":["School of Biological Sciences, AO8, The University of Sydney NSW 2006, Australia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"School of Biological Sciences, AO8, The University of Sydney NSW 2006, Australia","institution_ids":["https://openalex.org/I129604602"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5057020666"],"corresponding_institution_ids":["https://openalex.org/I129604602"],"apc_list":{"value":3730,"currency":"USD","value_usd":3730},"apc_paid":null,"fwci":3.7419,"has_fulltext":false,"cited_by_count":48,"citation_normalized_percentile":{"value":0.94426285,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":98},"biblio":{"volume":"51","issue":"3-4","first_page":"237","last_page":"250"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.5175999999046326,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.5175999999046326,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12013","display_name":"Sustainable Development and Environmental Policy","score":0.3910999894142151,"subfield":{"id":"https://openalex.org/subfields/2308","display_name":"Management, Monitoring, Policy and Law"},"field":{"id":"https://openalex.org/fields/23","display_name":"Environmental Science"},"domain":{"id":"https://openalex.org/domains/3","display_name":"Physical Sciences"}},{"id":"https://openalex.org/T10435","display_name":"Environmental Impact and Sustainability","score":0.03150000050663948,"subfield":{"id":"https://openalex.org/subfields/2305","display_name":"Environmental Engineering"},"field":{"id":"https://openalex.org/fields/23","display_name":"Environmental Science"},"domain":{"id":"https://openalex.org/domains/3","display_name":"Physical Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/corporate-sustainability-reporting","display_name":"corporate sustainability reporting","score":0.9879999756813049},{"id":"https://openalex.org/keywords/cumulative-effects","display_name":"cumulative effects","score":0.8500000238418579},{"id":"https://openalex.org/keywords/historical-accountability","display_name":"historical accountability","score":0.7369999885559082},{"id":"https://openalex.org/keywords/timescales","display_name":"time scales","score":0.8130000233650208},{"id":"https://openalex.org/keywords/sustainability-indicators","display_name":"sustainability indicators","score":0.3790000081062317},{"id":"https://openalex.org/keywords/corporate-environmental-responsibility","display_name":"corporate environmental responsibility","score":0.31299999356269836}],"concepts":[{"id":"https://openalex.org/C66204764","wikidata":"https://www.wikidata.org/wiki/Q219416","display_name":"Sustainability","level":2,"score":0.7931064367294312},{"id":"https://openalex.org/C2776007630","wikidata":"https://www.wikidata.org/wiki/Q2798912","display_name":"Accountability","level":2,"score":0.7087502479553223},{"id":"https://openalex.org/C141261163","wikidata":"https://www.wikidata.org/wiki/Q218600","display_name":"Corporate social responsibility","level":2,"score":0.6657066345214844},{"id":"https://openalex.org/C182306322","wikidata":"https://www.wikidata.org/wiki/Q1779371","display_name":"Order (exchange)","level":2,"score":0.6037290096282959},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.5303030014038086},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.4952785074710846},{"id":"https://openalex.org/C2780473208","wikidata":"https://www.wikidata.org/wiki/Q1668727","display_name":"Sustainability reporting","level":3,"score":0.4757273495197296},{"id":"https://openalex.org/C2776667712","wikidata":"https://www.wikidata.org/wiki/Q5172498","display_name":"Corporate sustainability","level":3,"score":0.4590839445590973},{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.4379113018512726},{"id":"https://openalex.org/C48103436","wikidata":"https://www.wikidata.org/wiki/Q599031","display_name":"State (computer science)","level":2,"score":0.410370409488678},{"id":"https://openalex.org/C107826830","wikidata":"https://www.wikidata.org/wiki/Q929380","display_name":"Environmental resource management","level":1,"score":0.3897284269332886},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.37218716740608215},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.3398473262786865},{"id":"https://openalex.org/C134560507","wikidata":"https://www.wikidata.org/wiki/Q753291","display_name":"Environmental economics","level":1,"score":0.32547008991241455},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.29067835211753845},{"id":"https://openalex.org/C39549134","wikidata":"https://www.wikidata.org/wiki/Q133080","display_name":"Public relations","level":1,"score":0.21635720133781433},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.15642061829566956},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.15120026469230652},{"id":"https://openalex.org/C18903297","wikidata":"https://www.wikidata.org/wiki/Q7150","display_name":"Ecology","level":1,"score":0.0914430022239685},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0},{"id":"https://openalex.org/C11413529","wikidata":"https://www.wikidata.org/wiki/Q8366","display_name":"Algorithm","level":1,"score":0.0},{"id":"https://openalex.org/C86803240","wikidata":"https://www.wikidata.org/wiki/Q420","display_name":"Biology","level":0,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.1016/j.ecolecon.2004.06.008","doi":"https://doi.org/10.1016/j.ecolecon.2004.06.008","is_oa":false,"landing_page_url":"https://doi.org/10.1016/j.ecolecon.2004.06.008","pdf_url":null,"source":{"id":"https://openalex.org/S136211407","display_name":"Ecological Economics","issn_l":"0921-8009","issn":["0921-8009","1873-6106"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","dongbi-b","fnege-2","jufo-2","ki-jl-1","norway-1","poland-140","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Ecological Economics","raw_type":"journal-article"},{"id":"pmh:oai:RePEc:eee:ecolec:v:51:y:2004:i:3-4:p:237-250","doi":null,"is_oa":false,"landing_page_url":"http://www.sciencedirect.com/science/article/pii/S0921-8009(04)00266-6","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"}],"best_oa_location":null,"sustainable_development_goals":[{"display_name":"Climate action","id":"https://metadata.un.org/sdg/13","score":0.4399999976158142}],"sustainable_development_goals_aurora":[{"display_name":"Life on land","id":"https://metadata.un.org/sdg/15","score":0.44999998807907104}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":55,"referenced_works":["https://openalex.org/W49479346","https://openalex.org/W124563555","https://openalex.org/W385974494","https://openalex.org/W567111509","https://openalex.org/W1510536659","https://openalex.org/W1517295202","https://openalex.org/W1541584794","https://openalex.org/W1551322995","https://openalex.org/W1586667960","https://openalex.org/W1597235672","https://openalex.org/W1729740791","https://openalex.org/W1964261844","https://openalex.org/W1978430273","https://openalex.org/W1980383393","https://openalex.org/W1989090387","https://openalex.org/W1994046863","https://openalex.org/W1995811205","https://openalex.org/W1997563759","https://openalex.org/W2000420374","https://openalex.org/W2002402372","https://openalex.org/W2002481413","https://openalex.org/W2003365234","https://openalex.org/W2004862014","https://openalex.org/W2006648072","https://openalex.org/W2011303397","https://openalex.org/W2012771012","https://openalex.org/W2020874071","https://openalex.org/W2023992893","https://openalex.org/W2024753154","https://openalex.org/W2026535485","https://openalex.org/W2051835829","https://openalex.org/W2055389692","https://openalex.org/W2069210188","https://openalex.org/W2071810998","https://openalex.org/W2088700795","https://openalex.org/W2091462735","https://openalex.org/W2092024901","https://openalex.org/W2103605303","https://openalex.org/W2121046481","https://openalex.org/W2152725133","https://openalex.org/W2158051934","https://openalex.org/W2277975606","https://openalex.org/W2323123451","https://openalex.org/W2493961392","https://openalex.org/W2544337028","https://openalex.org/W2551025025","https://openalex.org/W2591729949","https://openalex.org/W2767418319","https://openalex.org/W2770077372","https://openalex.org/W2913371527","https://openalex.org/W3034156394","https://openalex.org/W3119563525","https://openalex.org/W3121653486","https://openalex.org/W4238938310","https://openalex.org/W6723174397"],"related_works":["https://openalex.org/W101576527","https://openalex.org/W2955159668","https://openalex.org/W3183591747","https://openalex.org/W3035523222","https://openalex.org/W6990154090","https://openalex.org/W7111164630","https://openalex.org/W4385213626","https://openalex.org/W16719881","https://openalex.org/W3123406535","https://openalex.org/W7167589308"],"abstract_inverted_index":null,"counts_by_year":[{"year":2026,"cited_by_count":2},{"year":2025,"cited_by_count":1},{"year":2024,"cited_by_count":1},{"year":2023,"cited_by_count":1},{"year":2022,"cited_by_count":1},{"year":2021,"cited_by_count":2},{"year":2020,"cited_by_count":4},{"year":2019,"cited_by_count":2},{"year":2018,"cited_by_count":2},{"year":2017,"cited_by_count":3},{"year":2016,"cited_by_count":1},{"year":2015,"cited_by_count":1},{"year":2014,"cited_by_count":5},{"year":2013,"cited_by_count":6},{"year":2012,"cited_by_count":2}],"updated_date":"2026-10-30T12:39:25.321706","created_date":"2016-06-24T00:00:00"}
