From values to value: The commensuration of sustainability reporting and the crowding out of morality

From values to value: The commensuration of sustainability reporting and the crowding out of morality

1 March 2023

This study examines the evolution of sustainability reporting in the Netherlands, showing how moral intentions of corporate responsibility became standardised and financialised. Through commensuration, sustainability shifted from ethical values to measurable economic indicators, leading to a “crowding out of morality” as reporting prioritised comparability, performance, and investor relevance over genuine moral purpose.

 

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