Sustainable Banking versus Accounting Theory

The “journey” to sustainable banking can partially be explained with the Enterprise theory. The Enterprise theory views a company as a social institution. Decisions are made that affect a number of interested parties such as employees, customers, shareholders and creditors. It is a bit different from the entity theory because it sees the company as a firm and this firm plays a role in society. The company viewed through the entity theory on the other hand is just an isolated body that seeks to make a profit.