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Judith Ströhle
Title
Prof. Dr.
Last Name
Ströhle
First name
Judith
Email
judith.stroehle@unisg.ch
ORCID
Phone
+41 71 224 7197
Now showing
1 - 10 of 11
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PublicationThrough the looking glass: tying performance and materiality to corporate purposeBy making use of the purpose definition set out by the British Academy’s Future of the Corporation programme we argue that performance relates to purpose in two dimensions. Firstly, purpose sets the frame of long-term success and defines materiality for an organisation both from a single and from a double materiality perspective. Secondly, performance in relation to purpose needs to measure profitability net of negative externalities. We review and discuss the current landscape of non-financial reporting and measurement frameworks on how they lend themselves to the determination of materiality on the one hand and to the accounting of externalities on the other hand, in order to achieve an approximation of performance in relation to purpose. We conclude by discussing how materiality and measurement viewed through a purpose-lens could help an advanced understanding of performance in practice for sustainable finance, corporate governance and management decision-making.Type: journal articleJournal: Journal of the British AcademyIssue: 10(5)
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PublicationThe Board’s Role in Sustainability(Harvard Business Review, 2020)
;Eccles, Robert G. ;Johnstone-Louis, Mary ;Mayer, ColinType: journal articleJournal: Harvard Business ReviewVolume: Sept-Oct 2020 -
PublicationType: journal articleJournal: Organization & EnvironmentVolume: 4Issue: 33
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PublicationBusiness in times of crisis(Univ. Press, 2020)
;Johnstone-Louis, Mary ;Kustin, Bridget ;Mayer, ColinWang, BoyaType: journal articleJournal: Oxford Review of Economic PolicyVolume: 1Issue: 36 -
PublicationThe enforcement of diverse labour standards through private governance: an assessmentThe effectiveness of private governance on global labour standards remains extremely difficult to assess, let alone measure. Debates surrounding relevant factors focus on two areas: contextual variables regarding social and economic upgrading, and firm-specific characteristics. This article contributes to both debates, looking at characteristics of buyer companies, while also taking institutional variables into account. It examines structural and environmental features of cases encoded in a data set derived from over 1000 audit reports compiled by the Fair Labor Association. Focusing on the apparel, sports- and footwear industry, the article highlights the importance of regulatory quality, economic performance and social freedom in sourcing countries for the success of private governance. The analysis statistically underlines the importance of public governance specifically for process rights, such as anti-discrimination and freedom of association. Complementarity between private and public governance programmes may therefore be particularly important for these standards.Type: journal articleJournal: Transfer: European Review of Labour and ResearchIssue: 23(4)
Scopus© Citations 9 -
PublicationOld Saddles for New Horses: How Non-Financial Assurance Reinforces Traditional Firm Boundaries( 2022)
;Soonawalla, KazbiIn the absence of legally binding frameworks and standards, research has shown that the assurance of non-financial information has developed as an analogy of financial auditing, copying its processes, logics and methods. We study the consequences of this analogy through an in-depth study of hand collected data of FTSE100 sustainability reporting and assurance. We view non-financial assurance statements as discursive tools of boundary work and find that the financial audit logics in non-financial assurance reinforce rather than challenge traditional firm boundaries. We identify three mechanisms of boundary work that are responsible for this: a) stakeholder exclusion due to firm and management centricity, b) issue exclusion (exclusion of certain topics) due to conservatism in practice and measurement, and c) a limited audit scope due to methodological and professional constraints. We argue that this stands in sharp contrast to calls for problem-oriented, impact-focussed and inclusive approaches to sustainability measurement. Non-financial assurance in its current design is therefore not appropriate to give a true and fair view of the types of information needed to reflect the complex, dynamic and interdependent nature of the grand sustainability challenges.Type: conference paper -
PublicationType: book section
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PublicationType: case studyIssue: 2
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PublicationRebalancing Capitalism or Delaying Real Progress? A Critical Examination of Impact Measurement( 2023)
;Emma Van Den Terrell ;Laura Marie Edinger-schons ;Ali Aslan GümüsayCan measuring the impact of business on society and the planet lead to a more socially and environmentally-oriented style of capitalism? This is the main hope and assertion of impact measurement and valuation (IMV). This PDW introduces participants to the key processes of IMV and critically examines the ethics and politics of IMV and its standardization. While proponents of these methods call on organizations to measure their negative and positive impacts (externalities) on their stakeholders and the environment, the PDW brings together leading experts in the field in an Oxford-style debate to discuss IMV’s potential merits and risks. In the second half of the PDW, attendees will join the experts in thinking through potential narratives of change beyond more measurement in an open-dialogue format. The purpose of this PDW is to place IMV under deep investigation and envision new processes that work with or replace organizations’ desire for management via quantification.Type: conference contribution -
PublicationType: conference contribution