Bitter Sweet Symphony? Insights into the discrepancy between managers and organizations towards ESG

Titolo Rivista MANAGEMENT CONTROL
Autori/Curatori Rosanna Spanò, Ilaria Martino, Flavio Spagnuolo, Alessandra Allini
Anno di pubblicazione 2024 Fascicolo 2024/2 Suppl.
Lingua Inglese Numero pagine 23 P. 75-97 Dimensione file 347 KB
DOI 10.3280/MACO2024-002-S1005
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The aim of this paper is to explore whether any discrepancy between individuals’ cultural understanding and perceptions concerning ESG and the organizational cultural posture towards ESG is likely to arise, and what individual’s characteris-tics may influence it. The study relies on Habermas’ theory of Communicative Action, mobilizing the conceptualizations of anomie, to analyze data gathered through a survey answered by 136 Italian managers acting in highly ESG-exposed industries. Our results give evidence of the existence of ESG orientation discrepan-cy and suggest that certain individuals’ characteristics such as age, job grade, and tenure influence its magnitude. The study contributes to ESG literature offering empirical ground for crucial yet overlooked issues relating to the role of individuals in ESG organizational processes change. Also, it has relevant implications for both companies and policymakers, pushing reflections on the need to avoid discrepan-cies toward more effective ESG practices.

Keywords:ESG, discrepancy, managers, individuals, organizations, perception.

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Rosanna Spanò, Ilaria Martino, Flavio Spagnuolo, Alessandra Allini, Bitter Sweet Symphony? Insights into the discrepancy between managers and organizations towards ESG in "MANAGEMENT CONTROL" 2 Suppl./2024, pp 75-97, DOI: 10.3280/MACO2024-002-S1005