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

Management and Organisation

Research output: Contribution to Conference › Paper › Academic

Abstract

Drawing on 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 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. 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 social interactions (marketization).

Original language	English
DOIs	https://doi.org/10.5465/AMBPP.2022.60
Publication status	Published - 2022
Event	82nd Annual Meeting of the Academy of Management 2022: A Hybrid Experience, AOM 2022 - Seattle, United States Duration: 5 Aug 2022 → 9 Aug 2022

Conference

Conference	82nd Annual Meeting of the Academy of Management 2022: A Hybrid Experience, AOM 2022
Country/Territory	United States
City	Seattle
Period	5/08/22 → 9/08/22

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© 2022 82nd Annual Meeting of the Academy of Management 2022: A Hybrid Experience, AOM 2022.All rights reserved.

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10.5465/AMBPP.2022.60

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title = "CROWDING OUT MORALITY - HOW THE COMMENSURATION OF SUSTAINABILITY REPORTING SIDELINED MORAL REFLECTION",

abstract = "Drawing on 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 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. 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 social interactions (marketization).",

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AU - Rasche, Andreas

AU - Spicer, André

PY - 2022

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AB - Drawing on 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 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. 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 social interactions (marketization).

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Y2 - 5 August 2022 through 9 August 2022

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CROWDING OUT MORALITY - HOW THE COMMENSURATION OF SUSTAINABILITY REPORTING SIDELINED MORAL REFLECTION

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