From Values to Value


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From Values to Value

Show simple item record van Bommel, Koen Rasche, Andreas Spicer, André 2018-11-21T13:46:01Z 2018-11-21T13:46:01Z 2018-11-21
dc.description.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 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. en_US
dc.format.extent 46 en_US
dc.language eng en_US
dc.subject.other Commensuration en_US
dc.subject.other Corporate responsibility en_US
dc.subject.other Integrated reporting en_US
dc.subject.other Morality en_US
dc.subject.other Sustainability reporting en_US
dc.title From Values to Value en_US
dc.type cp en_US
dc.accessionstatus modt18nov21 soma en_US
dc.contributor.corporation Copenhagen Business School. CBS en_US
dc.contributor.department Department of Management, Society and Communication en_US
dc.contributor.departmentshort MSC en_US
dc.contributor.departmentuk Department of Management, Society and Communication en_US
dc.contributor.departmentukshort MSC en_US
dc.description.notes Paper presented at the 34th EGOS Colloquium 2018: Surprise in and Around Organizations: Journeys to the Unexpected. July 5-7 2018, Tallinn, Estland. en_US Frederiksberg en_US
dc.publisher.year 2018 en_US
dc.title.subtitle The Commensuration of Sustainability Reporting and the Crowding out of Morality en_US

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