Sustainability Practices of Organizations: A Case from Sri Lanka. Reasons for engaging in Sustainability Practices and contributions of such Practices to Sustainable Development

      Аннотация: With the increasing attention to sustainability practices in the recent years, different organizations have started to contribute to sustainable development in different magnitudes. The sustainability practices adopted and the benefits yielded through these practices specially from a sustainable development perspective vary based on the nature and size of the organization. Within this context, this study explores reasons why organizations engage in sustainability practices and how these practices contribute to sustainable development. Therefore, the findings of the study provide new theoretical merits on sustainability practices of an organization. This study is beneficial for all academicians, policy makers, practitioners and post graduate and undergraduate students and anyone who is interested in the field of sustainability.

Ключевые слова: Management accounting, performance, Sustainability practices, Institutional Theory, Sustainability Development