Covid Special Series
Covid Special Series
When the right thing to do is also the wrong thing: Moral sensemaking of responsible business behavior
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When the right thing to do is also the wrong thing: Moral sensemaking of responsible business behavior

This study draws on the theory of cognitive dissonance to better understand how individuals make moral sense of responsible business behavior in a societal paradox characterized by interdependent and contradictory demands between important social objectives. Using a qualitative survey open to the U.S. public at the the start of the pandemic, the study proposes a typology called the 4R Model of Moral Sensemaking of Competing Social Problems. The 4R Model offers insights for businesses on how their responses to competing social problems may be perceived as either responsible and/or irresponsible. The study then expands the paradox and micro-CSR literatures.

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Offsetting means offsetting assets and liabilities and only reporting the net values in the financial statements. Whether offsetting should be allowed remains the largest difference between US and international accounting standards. Banning offsetting will have a significant impact on the financial statements, especially the banks. Hence, US banks stay firmly opposed to restricting offsetting in accounting due to great negative impact on the banks capital ratios.
ZHANG John - AUDENCIA |

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Dans un contexte économique sans précédent marqué par une pandémie mondiale, l’entrelacement complexe du discours sur le greenwashing à l’ère des fake news s'est intégré au tissu de la durabilité d’entreprise, remodelant les perceptions des managers et mettant à l’épreuve leur attitude face aux décisions durables. À travers une étude qualitative en deux phases, cette recherche examine l’impact du discours sur le greenwashing sur les perceptions et attitudes des managers vis-à-vis de la durabilité en France après la pandémie. Les résultats révèlent une déconnexion entre le discours externe sur le greenwashing et l’état d’esprit des managers, ces derniers associant souvent les accusations de greenwashing aux « fake news ». De plus, l’étude montre que la pandémie a déplacé l’attention vers les préoccupations financières, reléguant la durabilité au second plan dans la prise de décision stratégique et modifiant ainsi le paysage de la responsabilité d’entreprise. En allant au-delà du cadre habituel centré sur les consommateurs et les clients, cette étude vise à combler un vide critique dans la recherche sur le greenwashing en examinant son impact sur différents acteurs. À travers cette analyse, nous cherchons à contribuer aux recherches sur le discours du greenwashing en offrant une compréhension plus approfondie des complexités et des nuances entourant les perceptions managériales de ce discours et des initiatives de durabilité dans une époque marquée par des défis sans précédent.
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