Crowding out Morality: How the Commensuration of Sustainability Reporting Sidelined Moral Reflection

Koen van Bommel; Andreas Rasche; André Spicer

doi:10.5465/AMBPP.2022.60

Crowding out Morality: How the Commensuration of Sustainability Reporting Sidelined Moral Reflection

Koen van Bommel, Andreas Rasche^*, André Spicer

^*Corresponding author for this work

Department of Management, Society and Communication

Research output: Chapter in Book/Report/Conference proceeding › Conference abstract in proceedings › Research › peer-review

Abstract

Drawing on extensive case study evidence, this study unpacks sustainability reporting’s evolution from a moral values-based practice towards 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.

Original language	English
Title of host publication	Proceedings of the Eighty-second Annual Meeting of the Academy of Management
Editors	Sonja Taneja
Number of pages	6
Place of Publication	Briarcliff Manor, NY
Publisher	Academy of Management
Publication date	2022
Article number	60
DOIs	https://doi.org/10.5465/AMBPP.2022.60
Publication status	Published - 2022
Event	The Academy of Management Annual Meeting 2022: Creating a Better World Together - Seattle, United States Duration: 5 Aug 2022 → 9 Aug 2022 Conference number: 82 https://2022.aom.org/

Conference

Conference	The Academy of Management Annual Meeting 2022
Number	82
Country/Territory	United States
City	Seattle
Period	05/08/2022 → 09/08/2022
Internet address	https://2022.aom.org/

Series	Academy of Management Proceedings
ISSN	0065-0668

Keywords

AOM annual meeting proceedings 2022
AOM Seattle 2022
Best paper

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Cite this

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title = "Crowding out Morality: How the Commensuration of Sustainability Reporting Sidelined Moral Reflection",

abstract = "Drawing on extensive case study evidence, this study unpacks sustainability reporting{\textquoteright}s evolution from a moral values-based practice towards 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 {\textquoteleft}crowding out of morality{\textquoteright} 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.",

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booktitle = "Proceedings of the Eighty-second Annual Meeting of the Academy of Management",

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van Bommel, K, Rasche, A & Spicer, A 2022, Crowding out Morality: How the Commensuration of Sustainability Reporting Sidelined Moral Reflection. in S Taneja (ed.), Proceedings of the Eighty-second Annual Meeting of the Academy of Management., 60, Academy of Management, Briarcliff Manor, NY, Academy of Management Proceedings, The Academy of Management Annual Meeting 2022, Seattle, Washington, United States, 05/08/2022. https://doi.org/10.5465/AMBPP.2022.60

Crowding out Morality: How the Commensuration of Sustainability Reporting Sidelined Moral Reflection. / van Bommel, Koen; Rasche, Andreas; Spicer, André.
Proceedings of the Eighty-second Annual Meeting of the Academy of Management. ed. / Sonja Taneja. Briarcliff Manor, NY: Academy of Management, 2022. 60 (Academy of Management Proceedings).

Research output: Chapter in Book/Report/Conference proceeding › Conference abstract in proceedings › Research › peer-review

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