A Critical Examination of Corporate Environmental and Social Impact Measurement and Valuation

Judith Stroehle; Ali Aslan Gümüsay; Laura Marie Edinger-Schons; Amyn Vogel; Alnoor Ebrahim; Andreas Rasche; Andrew King; Ken Pucker; Richard Barker; Juliane Reinecke; Giovanna Michelon; Stuart Cooper; Dror Etzion; Karim Harji; Marya Besharov; Colin Mayer; Nien-hê  Hsieh; Emma van den Terrell

doi:10.1177/10564926251330815

A Critical Examination of Corporate Environmental and Social Impact Measurement and Valuation

Judith Stroehle
, Ali Aslan Gümüsay^*
, Laura Marie Edinger-Schons
, Amyn Vogel
, Alnoor Ebrahim
, Andreas Rasche
, Andrew King
, Ken Pucker
, Richard Barker
, Juliane Reinecke
, Giovanna Michelon
, Stuart Cooper
, Dror Etzion
, Karim Harji
, Marya Besharov
, Colin Mayer
, Nien-hê Hsieh
, Emma van den Terrell

^*Corresponding author for this work

Department of Management, Society and Communication

University of St Gallen
Ludwig-Maximillians-Universität Munich
Humboldt Institute for Internet and Society
University of Hamburg
Tufts University
Boston University
University of Oxford
University of Padua
University of Bristol
University of Vermont
Harvard Business School
University of Mannheim

Research output: Contribution to journal › Journal article › Research › peer-review

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Abstract

Can measuring and valuing the impact of business on society and the planet lead to a more environmentally and socially oriented style of capitalism? This is the main hope and assertion of corporate environmental and social impact measurement and valuation (IMV), which calls on organizations to measure their positive and negative impacts on their stakeholders and the environment and to subsequently translate them into monetary units. This curated dialog critically examines the components of this concept—environmental and social impact, its measurement, and its monetary valuation—by bringing together leading experts in the field who discuss the opportunities and risks of IMV. The purpose of this article is to place IMV under deep investigation and envision new ways that work with, complement, or replace organizations’ desire for management via quantification and financialization.

Original language	English
Journal	Journal of Management Inquiry
Volume	35
Issue number	1
Pages (from-to)	3-18
Number of pages	16
ISSN	1056-4926
DOIs	https://doi.org/10.1177/10564926251330815
Publication status	Published - Jan 2026

Bibliographical note

Published online: 15 April 2025.

UN SDGs

This output contributes to the following UN Sustainable Development Goals (SDGs)

SDG 12 Responsible Consumption and Production

Keywords

Business and society
Corporate social responsibility
Sustainability

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10.1177/10564926251330815Licence: CC BY-NC

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Stroehle, J., Gümüsay, A. A., Edinger-Schons, L. M., Vogel, A., Ebrahim, A., Rasche, A., King, A., Pucker, K., Barker, R., Reinecke, J., Michelon, G., Cooper, S., Etzion, D., Harji, K., Besharov, M., Mayer, C., Hsieh, N., & Terrell, E. V. D. (2026). A Critical Examination of Corporate Environmental and Social Impact Measurement and Valuation. Journal of Management Inquiry, 35(1), 3-18. https://doi.org/10.1177/10564926251330815

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abstract = "Can measuring and valuing the impact of business on society and the planet lead to a more environmentally and socially oriented style of capitalism? This is the main hope and assertion of corporate environmental and social impact measurement and valuation (IMV), which calls on organizations to measure their positive and negative impacts on their stakeholders and the environment and to subsequently translate them into monetary units. This curated dialog critically examines the components of this concept—environmental and social impact, its measurement, and its monetary valuation—by bringing together leading experts in the field who discuss the opportunities and risks of IMV. The purpose of this article is to place IMV under deep investigation and envision new ways that work with, complement, or replace organizations{\textquoteright} desire for management via quantification and financialization.",

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Stroehle, J, Gümüsay, AA, Edinger-Schons, LM, Vogel, A, Ebrahim, A, Rasche, A, King, A, Pucker, K, Barker, R, Reinecke, J, Michelon, G, Cooper, S, Etzion, D, Harji, K, Besharov, M, Mayer, C, Hsieh, N & Terrell, EVD 2026, 'A Critical Examination of Corporate Environmental and Social Impact Measurement and Valuation', Journal of Management Inquiry, vol. 35, no. 1, pp. 3-18. https://doi.org/10.1177/10564926251330815

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AU - Cooper, Stuart

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