解构一个本质上有争议的概念：可持续金融的标准化

IF 12.5 1区管理学 Q1 BUSINESS

Business Strategy and The Environment Pub Date : 2024-09-27 DOI:10.1002/bse.3972

Olivier Boiral, Marie‐Christine Brotherton, David Gilbert‐Parisée, David Talbot, Isabelle Martinez

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引用次数: 0

摘要

本文旨在探讨在制定新的可持续金融标准和法律过程中，标准化进程和公众咨询如何趋向于形成对该领域实践的去规范化。对各利益相关方在这些公众咨询中提交的 255 封评论信的分析表明了标准化作为可持续金融去争议化和（再）争议化机制的双重作用。本文通过旨在提高可持续金融领域信息披露透明度和防止投资者不当行为的倡议，为有关可持续金融治理的新兴文献做出了重要贡献。根据加利的 "基本争议概念 "理论，本文还对有关制定可持续发展标准的挑战以及采用以概念为中心的实践所产生的影响的文献做出了贡献，这些概念的含义和应用是无休止争议的主题。

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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Decontesting an essentially contested concept: The standardization of sustainable finance

The aim of this article is to investigate how the standardization process and the public consultations carried out in the development of new sustainable finance standards and laws tend to shape the decontestation of practices in this field. The analysis of 255 comment letters submitted by various stakeholders in the context of these public consultations shows the dual role of standardization as a mechanism for both the decontestation and the (re)contestation of sustainable finance. This article makes important contributions to the emerging literature on the governance of sustainable finance through initiatives that are meant to improve the transparency of disclosures in this field and prevent investor misconduct. In light of Gallie's theory of essentially contested concepts, this article also contributes to the literature on the challenges of developing sustainability standards and the implications of adopting practices centered on concepts whose meanings and applications are the subject of endless disputes.

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来源期刊

Business Strategy and The Environment Multiple-

CiteScore

22.50

自引率

19.40%

发文量

336

期刊介绍： Business Strategy and the Environment (BSE) is a leading academic journal focused on business strategies for improving the natural environment. It publishes peer-reviewed research on various topics such as systems and standards, environmental performance, disclosure, eco-innovation, corporate environmental management tools, organizations and management, supply chains, circular economy, governance, green finance, industry sectors, and responses to climate change and other contemporary environmental issues. The journal aims to provide original contributions that enhance the understanding of sustainability in business. Its target audience includes academics, practitioners, business managers, and consultants. However, BSE does not accept papers on corporate social responsibility (CSR), as this topic is covered by its sibling journal Corporate Social Responsibility and Environmental Management. The journal is indexed in several databases and collections such as ABI/INFORM Collection, Agricultural & Environmental Science Database, BIOBASE, Emerald Management Reviews, GeoArchive, Environment Index, GEOBASE, INSPEC, Technology Collection, and Web of Science.