Sub-theme 21: Commensuration and Sustainability: Antecedents, Outcomes, and Processes of Social and Environmental Evaluation Schemes
Convenors:
Frank Wijen, Erasmus University, The Netherlands
Shon Hiatt, University of Southern California, USA
Rodolphe Durand, HEC Paris, France
Session Time Corridor 1: Thursday, July 08, 07:00 to 12:30, Virtual Conference (EventsAir)
Session Time Corridor 2: Thursday, July 08, 16:00 to 20:00, Virtual Conference (EventsAir)
Measuring Diversity, Developing and Implementing Measurement Schemes, and Impacting Organizational Behavior
Break 1: 16:30 to 16:45
Break 2: 17:45 to 18:15
Chair: Frank Wijen
A. Wren Montgomery and Thomas Lyon
Setting the standards for sustainable wine: Forward, backward, or sideways?
Diane-Laure Arjaliès and Bobby Banerjee
Rethinking capitalism and its measures of success: The example of an indigenous-led conservation impact bond
Karen Maas, Jilde Garst and Jeroen Suijs
“Materiality assessment is an art, not a science” – The inherent challenges in being transparent on decisions in corporate
sustainability
Marcelo F. de la Cruz Jara and Jelena Spanjol
No need to read between the lines: Defining and measuring Strategic Social Value Orientation
Sylke F. Jellema and Andreas Rasche
Sealing impact: A cross-disciplinary review of the impact of certification standards for sustainability
Lucas Boucaud
How does the non-financial reporting disclosure (NFRD) regulatory framework promote a remote control system of CSR? A structurationnist
approach of the CSR reporting within a french multinational
Ben Lewis and W. Chad Carlos
Ratings and reactivity: How competing logics shape organizational responses
to being rated
Clarence Bluntz and Michelle van Weeren
Who will flinch first? Transforming the behaviours of market actors through commensuration
Martin Fuchs, Steven Kennedy, Dirk Schoenmaker and Dirk Schoenmaker
A resilience approach to corporate biodiversity impact
Nathan Barrymore
How top management and investors shape environmental performance and reporting
Brian P. Reschke and Peter Shumway Polhill
Does calculation crowd out community? Commensuration shocks and the supply and evaluation of social affiliations on prosper
marketplace
Session Time Corridor 3: Friday, July 09, 07:00 to 12:30, Virtual Conference (EventsAir)
Session Time Corridor 4: Friday, July 09, 16:00 to 19:00, Virtual Conference (EventsAir)
Changing Measurement Schemes, Investing in Measured Organizations, Interacting around Measurement Schemes, and the Future
of Measurement Schemes
Break 1: 16:30 to 16:45
Break 2: 17:45 to 18:15
Chair: Rodolphe Durand
Cathy Xuege Lu, Shipeng Yan and Lisha Liu
Can disclosure-based interventions drive pro-environmental
changes in emerging markets? Evidence from China’s Green Credit Initiative 2007–2016
Alice Erthal, Leo Marques and marianna frangeskou
Disclosing GRI disclosure: Evolution and future avenues for theory and practice
Miron Avidan, Judith Walls and Glen Dowell
How do carbon emissions reduction targets develop over time? A longitudinal analysis
Jilde Garst, Vincent Blok and Onno Omta
Changing the rules of the game: How firms respond to the revision of CSR standards
Gabriela Pizarro Veloso, Gerardus Lucas and Cher Li
The impact of interorganizational imitation on non-financial reporting performance
Ruxi Wang and Yuwei Qi
Local political connections and rhetorical claims in corporate environmental reporting
Christel Dumas, Mathilde Fox and Anh Nguyen
Investor preference for sustainable finance: Impact of labels on fund flows
Yuwei Qi and Ruxi Wang
Does it pay back? CSR reporting and state investment in Chinese firms
Josefine Rasmussen, Andrea Fried, Mikael Ottosson and Henrik Nehler
A relational perspective on management accounting in organizational sustainability initiatives
Session Time Corridor 5: Saturday, July 10, 07:00 to 12:30, Virtual Conference (EventsAir)