实质性评估是一门艺术，而不是一门科学：选择可持续发展报告的ESG主题

IF 6.3 2区管理学 Q1 BUSINESS

California Management Review Pub Date : 2022-09-22 DOI:10.1177/00081256221120692

J. Garst, K. Maas, J. Suijs

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引用次数: 12

摘要

实质性评估在帮助企业选择环境、社会和治理（ESG）主题纳入其可持续性报告方面发挥着重要作用。本文介绍了实质性评估的六个主要步骤、使用的方法，以及可持续性问题的复杂性、不确定性和评估性质如何使其复杂化。本文得出两个结论：所选择的实质性视角会影响其他步骤的执行方式，评估结果不仅应侧重于选择双赢的场景，还应侧重于“紧张的主题”，这些主题表明了实质性的社会影响，但缺乏商业案例。

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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Materiality Assessment Is an Art, Not a Science: Selecting ESG Topics for Sustainability Reports

Materiality assessments play an important role in helping firms to select the environmental, social, and governance (ESG) topics to include in their sustainability report. This article presents the six main steps of materiality assessments, the methods used, and how the complexity, uncertainty, and evaluative nature of sustainability issues complicate them. This article draws two conclusions: the selected materiality perspective influences how the other steps are conducted, and assessment results should not only focus on selecting win-win scenarios, but also on “tensioned topics,” which indicate material societal impact but lack a business case.

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来源期刊

California Management Review Multiple-

CiteScore

18.40

自引率

3.00%

发文量

期刊介绍： California Management Review (CMR) serves as a vital link between academia and management practice, offering leading-edge research with practical applications. Edited at UC Berkeley’s Haas School of Business, CMR covers a wide range of management topics, including innovation, strategy, sustainable practices, and human resources. CMR ranks among the top management journals globally, distributing articles through outlets like Harvard Business School Publishing and SAGE Publishing. Focused on bridging academia and practice, CMR ensures that all articles are based on rigorous academic research while providing actionable insights for managers. In addition to regular issues, CMR publishes special issues and sections on relevant topics, often guest-edited by leading faculty. Recent special issues have covered dynamic capabilities, city innovation, big data, and intellectual property management.