Abstract
| Original language | English |
|---|---|
| Publication date | 2018 |
| Number of pages | 46 |
| Publication status | Published - 2018 |
| Event | The 34th EGOS Colloquium 2018: Surprise in and Around Organizations: Journeys to the Unexpected - Estonian Business School/Tallinn University, Tallinn, Estonia Duration: 5 Jul 2018 → 7 Jul 2018 Conference number: 34 https://www.egosnet.org/2018_tallinn/general_theme |
Conference
| Conference | The 34th EGOS Colloquium 2018 |
|---|---|
| Number | 34 |
| Location | Estonian Business School/Tallinn University |
| Country | Estonia |
| City | Tallinn |
| Period | 05/07/2018 → 07/07/2018 |
| Internet address |
Keywords
- Commensuration
- Corporate responsibility
- Integrated reporting
- Morality
- Sustainability reporting
Cite this
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From Values to Value : The Commensuration of Sustainability Reporting and the Crowding out of Morality. / van Bommel, Koen; Rasche, Andreas; Spicer, André.
2018. Paper presented at The 34th EGOS Colloquium 2018, Tallinn, Estonia.Research output: Contribution to conference › Paper › Research › peer-review
TY - CONF
T1 - From Values to Value
T2 - The Commensuration of Sustainability Reporting and the Crowding out of Morality
AU - van Bommel, Koen
AU - Rasche, Andreas
AU - Spicer, André
PY - 2018
Y1 - 2018
N2 - 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 and we examine the dynamics of this process. We find that increased levels of commensuration have moved sustainability reporting away from a focus on moral responsibility (i.e. ‘doing the right thing’) to a focus on strategic value creation for the firm. We theorize this crowding out of morality as a process of amoralization supported by the 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 debate on sustainability reporting and commensuration.
AB - 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 and we examine the dynamics of this process. We find that increased levels of commensuration have moved sustainability reporting away from a focus on moral responsibility (i.e. ‘doing the right thing’) to a focus on strategic value creation for the firm. We theorize this crowding out of morality as a process of amoralization supported by the 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 debate on sustainability reporting and commensuration.
KW - Commensuration
KW - Corporate responsibility
KW - Integrated reporting
KW - Morality
KW - Sustainability reporting
KW - Commensuration
KW - Corporate responsibility
KW - Integrated reporting
KW - Morality
KW - Sustainability reporting
M3 - Paper
ER -