From Values to Value: The Commensuration of Sustainability Reporting and the Crowding Out of Morality

IF 4.2 4区 管理学 Q1 ENVIRONMENTAL STUDIES
Koen van Bommel, A. Rasche, A. Spicer
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引用次数: 6

Abstract

Drawing on extensive case study evidence, this study unpacks sustainability reporting’s evolution from a moral values–based practice toward a financialized value–based one. We argue that this transition can be seen as a commensuration project. We examine the dynamics of this process and its implications for sustainability-related outcomes. We find that increased levels of commensuration have moved sustainability reporting away from an original emphasis on morality and values to a focus on strategic value creation for the firm. We theorize this process as a “crowding out of morality” that is enabled by a rigid cognitive framing of social and environmental issues (objectification) and the monetized coordination of relevant social interactions (marketization). We outline implications of our analysis for the scholarly debates on the institutionalization of sustainability reporting and commensuration.
从价值到价值:可持续发展报告与道德挤出的通约
根据大量的案例研究证据,本研究揭示了可持续性报告从基于道德价值观的实践向基于金融价值观的做法的演变。我们认为,这种转变可以被视为一个共同保险项目。我们研究了这一进程的动态及其对可持续性相关成果的影响。我们发现,共同保险水平的提高使可持续性报告从最初对道德和价值观的强调转向了对公司战略价值创造的关注。我们将这一过程理论化为“道德挤出”,这是由社会和环境问题的僵化认知框架(客观化)和相关社会互动的货币化协调(市场化)促成的。我们概述了我们的分析对可持续性报告和共同保险制度化学术辩论的影响。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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来源期刊
CiteScore
11.20
自引率
5.70%
发文量
19
期刊介绍: Organization & Environment encourages informed discussion about the social roots and consequences of environmental problems and stimulates deeper reflection on the meaning and significance of the natural world. By critically examining the impact of human production and consumption systems on the natural environment, Organization & Environment develops new perspectives on organizations that encourage environmentally sensitive reflection, inquiry, and practice.
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