Measuring companies multicontextual contribution to a sustainable development

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Abstract

This essay discusses the complexity and paradoxes in tracking, measuring, and establishing a sustainability feedback mechanism relevant not only for companies, but for “business ecosystems” to achieve the UN SDGs based on ESG reporting. This study underlines how measurements and reporting of ESG and the UN SDGs lack a shared semantic reservoir, which makes it more difficult for various decision-makers to make decisions providing for the huge course-correction needed – or with other words: it makes it easier to continue the present way of operation or make a to slow course-correction. The contribution of the research illuminates the inappropriate character of the standardization efforts and what is needed to socially construct the required shared semantic reservoir. Last, but not least, the research illuminates the disappointing news, that the large fiscal recovery investments related to the Covid-recovery, have also not provided the course-correction hoped for.

Original languageEnglish
Title of host publicationMeasuring Sustainability and CSR : From Reporting to Decision-Making
EditorsSlobodan Kacanski, Johannes Kabderian Dreyer, Kristian J. Sund
Number of pages11
Place of PublicationCham
PublisherSpringer
Publication date2023
Edition1
Pages9-19
Chapter2
ISBN (Print)9783031269585, 9783031269615
ISBN (Electronic)9783031269592
DOIs
Publication statusPublished - 2023
SeriesEthical Economy
Volume64
ISSN2211-2707

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