非财务报告与真正的可持续变化:关系现状——复杂性

IF 4.2 4区 管理学 Q1 ENVIRONMENTAL STUDIES
Rüdiger Hahn, D. Reimsbach, C. Wickert
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引用次数: 3

摘要

非财务报告与组织内外真正的可持续变化之间的关系充满了复杂性。此外,这种关系的所有方面都没有得到平等的审查。本期特刊的贡献在这方面取得了实质性进展,并将我们的注意力集中在几个遗留的并发症上,特别是非财务报告的社会影响。在此介绍中,我们试图通过提出一个框架来推动对话,该框架在多个分析层面上理清非财务报告与实际可持续变化之间的联系。我们强调了与可持续性相关的产出和通常在公司层面实现的结果之间的区别,并最终导致社会层面的可持续影响。未来的研究应该推进这一区分,审视真正可持续变化的影响,超越公司层面的产出,研究组织变革过程从前因到影响,并检查不同工具之间的相互关系,以促进真正的可持续变化。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Nonfinancial Reporting and Real Sustainable Change: Relationship Status—It’s Complicated
The relationship between nonfinancial reporting and real sustainable change within and beyond organizations is fraught with complication. Furthermore, all facets of the relationship have not been examined equally. The contributions of this special issue made substantive progress in this regard and draw our focus to several remaining complications—in particular, the societal impacts of nonfinancial reporting. With this introduction, we seek to move the conversation forward by proposing a framework that disentangles the linkages between nonfinancial reporting and real sustainable change at multiple levels of analysis. We highlight the distinction between sustainability-related outputs and outcomes that typically materialize at the firm level, and eventually lead to sustainable impact at the societal level. Future research should advance this distinction and scrutinize the impact of real sustainable change beyond firm-level outputs, study the organizational change processes from antecedents to impacts, and examine the interrelationships between different instruments to foster real sustainable change.
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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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