Organisatsioonide – nii avaliku kui era! – panust kestliku arengu hüvanguks on keeruline üle hinnata. Minuni jõudvad kestlikku arengut puudutavad igapäevapraktikates on küll teatud liikumist märgata ja see on üldise muutuse esilepääsemiseks vajalik, kuid need praktikad on siiski valdavalt (loodan, et eksin) pigem retoorilised virvendused, mida ametnikkonna igapäevane jõuline nö “printige välja”-mõtteviisi põlistamine suuresti tasalülitab või lausa naeruväärseks muudab. Ja siiski, võib-olla just nendel põhjustel võiks huvi pakkuda siinviidatud vabalevis olev ülevaateartikkel.

Kontekstiks:

Involvement of the private corporate sector is vital if sustainable development is to be achieved (Atkinson, 2000). Managers need to consider sustainability in their decisions, and this requires support from accounting to raise awareness of desired and undesired environmental, social and economic impacts (Schaltegger & Burritt, 2018).

Organisatsiooni piire ületav mitmetasandiline kestliku arengu kontekst:

To make progress with informed corporate sustainability management, SMA needs to support organizations in analysing and managing links with macro- and meso-level sustainability challenges. These include, for example, clarification about how business is integrated in its environment, how it operates within the scope of planetary boundaries, and how it sources supplies without negative sustainability impacts in supply chains.

Uurimisküsimus:

How does SMA literature address links with meso- and macro-level contexts and outcomes beyond organizational boundaries?

Lugemishuvi suurendamiseks:

Until now, practically no methods have been proposed as to how to broaden the management accounting scope including linkages to the meso- and macro-level in an effective way, which would be meaningful for company managers with regard to their job duties at the organizational level and create effective contributions to sustainability transitions beyond organizational boundaries.

Schaltegger, S., Christ, K. L., Wenzig, J., & Burritt, R. L. (2022). Corporate sustainability management accounting and multi‐level links for sustainability–A systematic reviewInternational Journal of Management Reviews.