探索有组织的伪善和可持续未来的建议方向

IF 5.2 4区 管理学 Q1 BUSINESS, FINANCE Sustainability Accounting, Management and Policy Journal Pub Date : 2023-08-31 DOI:10.1108/sampj-05-2022-0250
Gerard F. Farias, N. E. Landrum, Christine Farias, I. Krysa
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引用次数: 0

摘要

目的自从布伦特兰报告呼吁可持续发展以来,地球状况已经恶化。本文认为,企业虚伪是采用可持续性的主要障碍,并提供了一种商业行为类型,可以更接近于采用真正和强大的可持续性。设计/方法论/方法这篇文章使用规范的视角,以先前的文献和该领域的轶事证据为基础,提出了一种商业原型的类型,代表了对可持续性的各种反应。发现作者提出了五种代表对可持续性反应的商业行为类型:照常经营、虚伪的伪装者、虚伪的合作者、负责任的企业和有目的的企业。前三种类型代表了现有的虚伪方法,使用了弱可持续性。后两种类型减少了企业虚伪;改善谈话、决策和行动的一致性;并帮助一个组织采用真正和强大的可持续性。研究局限性/含义这是一篇规范性论文,批评了企业可持续发展方面的现有文献和实践,并提出了新的方向。它需要以案例研究和实证横截面和纵向分析的形式进行进一步研究。它意味着以非传统的方式评估企业的影响,并要求从社会和环境的角度制定新的衡量企业绩效的措施和指标。实践含义类型学可以为从业者和研究人员提供一种可能的解决方案,以消除或减少企业在可持续性、报告和沟通方面的虚伪。社会影响行星状况恶化,商业活动继续导致状况恶化。这项研究试图帮助企业摆脱虚伪和破坏性的做法,并为一个繁荣的星球采取真正而有力的可持续性做法。此外,作者阐述了这方面的政策和实践建议。独创性/价值在实现地球可持续性方面几十年来未能取得进展之后,这项研究为从业者和研究人员提供了一个模型,用于定义实现难以捉摸的可持续性概念所需的行动。
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Explorations in organized hypocrisy and a proposed direction for a sustainable future
Purpose Since the Brundtland report’s call for sustainability, planetary conditions have deteriorated. This paper suggests that corporate hypocrisy is a major barrier toward the adoption of sustainability and offers a typology of business behavior that can move closer toward the adoption of true and strong sustainability. Design/methodology/approach This article uses a normative lens to build upon prior literature and anecdotal evidence from the field to present a typology of business archetypes that represent a variety of responses toward sustainability. Findings The authors propose five typologies of business behavior that represent responses toward sustainability: business-as-usual, hypocritical pretender, hypocritical co-opter, responsible enterprise and purposeful enterprise. The first three typologies represent existing hypocritical approaches using weak sustainability. The last two typologies decrease corporate hypocrisy; improve alignment of talk, decisions and action; and help an organization adopt true and strong sustainability. Research limitations/implications This is a normative paper that critiques existing literature and practices in corporate sustainability and proposes new directions. It necessitates further research in the form of case studies and empirical cross-sectional and longitudinal analysis. It implies assessing firm impact in non-traditional ways and will call for the development of new measures and indicators of firm performance from a social and environmental perspective. Practical implications The typology can provide practitioners and researchers with one possible solution to eliminate or decrease corporate hypocrisy in relation to sustainability, reporting and communications. Social implications Planetary conditions have worsened, and business activity continues to contribute to deteriorating conditions. This research attempts to help businesses move away from hypocritical and destructive practices and to adopt true and strong sustainability practices for a flourishing planet. Furthermore, the authors articulate policy and practice recommendations in this context. Originality/value After decades of failure to make progress in achieving planetary sustainability, this research offers a model for practitioners and researchers to use in defining the actions necessary to achieve the elusive concept of sustainability.
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CiteScore
9.50
自引率
6.70%
发文量
38
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