Academic Journal
IMPROVING THE CREDIBILITY OF CORPORATE SUSTAINABILITY METRICS.
| Title: | IMPROVING THE CREDIBILITY OF CORPORATE SUSTAINABILITY METRICS. |
|---|---|
| Authors: | DELMAS, MAGALI A. (AUTHOR) delmas@ucla.edu, CLARK, KELLY (AUTHOR) khalford@g.ucla.edu, MINOR, DYLAN (AUTHOR) dylan.minor@anderson.ucla.edu, TIMMER, TYSON (AUTHOR) tysontimmer@g.ucla.edu |
| Source: | Academy of Management Perspectives. Aug2026, Vol. 40 Issue 3, p447-461. 15p. 1 Diagram, 2 Charts. |
| Subject Terms: | *Corporate sustainability, *Carbon offsetting, *Uncertainty (Information theory), *Stakeholder theory, *Source credibility, Measurement uncertainty (Statistics), Sustainable development reporting |
| Abstract: | Firms face growing pressure to measure and disclose their sustainability performance, yet credible sustainability metrics remain scarce because sustainability initiatives often operate under significant uncertainty. We argue that two forms of uncertainty—(1) "effect uncertainty" (whether an initiative produces its intended outcome) and (2) "measurement uncertainty" (the accuracy and stability of quantification)—fundamentally shape the credibility of sustainability metrics. We introduce a credibilitycentered roadmap that helps managers diagnose these uncertainties, select metrics that fit the informational context, reduce uncertainty where feasible, communicate remaining uncertainty transparently, and pause quantitative disclosure when precision cannot be responsibly claimed. The roadmap recognizes that credibility depends on aligning disclosure with what can be responsibly known rather than choosing the "right" metric in the abstract. Using carbon offsets as an illustrative domain where both uncertainties are exceptionally high, we demonstrate how misaligned metrics can unintentionally mislead stakeholders and why process metrics, qualified outcomes, or strategic silence may be more credible than precise quantitative claims. By adopting this structured approach, organizations can design sustainability metrics that more accurately reflect what can be known, avoid overstating confidence, and strengthen stakeholder trust. [ABSTRACT FROM AUTHOR] |
| Copyright of Academy of Management Perspectives is the property of Academy of Management and its content may not be copied or emailed to multiple sites without the copyright holder's express written permission. Additionally, content may not be used with any artificial intelligence tools or machine learning technologies. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.) | |
| Database: | Business Source Index |
| FullText | Text: Availability: 0 |
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| Header | DbId: bsx DbLabel: Business Source Index An: 195882149 RelevancyScore: 1515 AccessLevel: 6 PubType: Academic Journal PubTypeId: academicJournal PreciseRelevancyScore: 1515 |
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| Items | – Name: Title Label: Title Group: Ti Data: IMPROVING THE CREDIBILITY OF CORPORATE SUSTAINABILITY METRICS. – Name: Author Label: Authors Group: Au Data: <searchLink fieldCode="AR" term="%22DELMAS%2C+MAGALI+A%2E%22">DELMAS, MAGALI A.</searchLink> (AUTHOR)<i> delmas@ucla.edu</i><br /><searchLink fieldCode="AR" term="%22CLARK%2C+KELLY%22">CLARK, KELLY</searchLink> (AUTHOR)<i> khalford@g.ucla.edu</i><br /><searchLink fieldCode="AR" term="%22MINOR%2C+DYLAN%22">MINOR, DYLAN</searchLink> (AUTHOR)<i> dylan.minor@anderson.ucla.edu</i><br /><searchLink fieldCode="AR" term="%22TIMMER%2C+TYSON%22">TIMMER, TYSON</searchLink> (AUTHOR)<i> tysontimmer@g.ucla.edu</i> – Name: TitleSource Label: Source Group: Src Data: <searchLink fieldCode="JN" term="%22Academy+of+Management+Perspectives%22">Academy of Management Perspectives</searchLink>. Aug2026, Vol. 40 Issue 3, p447-461. 15p. 1 Diagram, 2 Charts. – Name: Subject Label: Subject Terms Group: Su Data: *<searchLink fieldCode="DE" term="%22Corporate+sustainability%22">Corporate sustainability</searchLink><br />*<searchLink fieldCode="DE" term="%22Carbon+offsetting%22">Carbon offsetting</searchLink><br />*<searchLink fieldCode="DE" term="%22Uncertainty+%28Information+theory%29%22">Uncertainty (Information theory)</searchLink><br />*<searchLink fieldCode="DE" term="%22Stakeholder+theory%22">Stakeholder theory</searchLink><br />*<searchLink fieldCode="DE" term="%22Source+credibility%22">Source credibility</searchLink><br /><searchLink fieldCode="DE" term="%22Measurement+uncertainty+%28Statistics%29%22">Measurement uncertainty (Statistics)</searchLink><br /><searchLink fieldCode="DE" term="%22Sustainable+development+reporting%22">Sustainable development reporting</searchLink> – Name: Abstract Label: Abstract Group: Ab Data: Firms face growing pressure to measure and disclose their sustainability performance, yet credible sustainability metrics remain scarce because sustainability initiatives often operate under significant uncertainty. We argue that two forms of uncertainty—(1) "effect uncertainty" (whether an initiative produces its intended outcome) and (2) "measurement uncertainty" (the accuracy and stability of quantification)—fundamentally shape the credibility of sustainability metrics. We introduce a credibilitycentered roadmap that helps managers diagnose these uncertainties, select metrics that fit the informational context, reduce uncertainty where feasible, communicate remaining uncertainty transparently, and pause quantitative disclosure when precision cannot be responsibly claimed. The roadmap recognizes that credibility depends on aligning disclosure with what can be responsibly known rather than choosing the "right" metric in the abstract. Using carbon offsets as an illustrative domain where both uncertainties are exceptionally high, we demonstrate how misaligned metrics can unintentionally mislead stakeholders and why process metrics, qualified outcomes, or strategic silence may be more credible than precise quantitative claims. By adopting this structured approach, organizations can design sustainability metrics that more accurately reflect what can be known, avoid overstating confidence, and strengthen stakeholder trust. [ABSTRACT FROM AUTHOR] – Name: AbstractSuppliedCopyright Label: Group: Ab Data: <i>Copyright of Academy of Management Perspectives is the property of Academy of Management and its content may not be copied or emailed to multiple sites without the copyright holder's express written permission. Additionally, content may not be used with any artificial intelligence tools or machine learning technologies. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract.</i> (Copyright applies to all Abstracts.) |
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| RecordInfo | BibRecord: BibEntity: Identifiers: – Type: doi Value: 10.5465/amp.2024.0202 Languages: – Code: eng Text: English PhysicalDescription: Pagination: PageCount: 15 StartPage: 447 Subjects: – SubjectFull: Corporate sustainability Type: general – SubjectFull: Carbon offsetting Type: general – SubjectFull: Uncertainty (Information theory) Type: general – SubjectFull: Stakeholder theory Type: general – SubjectFull: Source credibility Type: general – SubjectFull: Measurement uncertainty (Statistics) Type: general – SubjectFull: Sustainable development reporting Type: general Titles: – TitleFull: IMPROVING THE CREDIBILITY OF CORPORATE SUSTAINABILITY METRICS. Type: main BibRelationships: HasContributorRelationships: – PersonEntity: Name: NameFull: DELMAS, MAGALI A. – PersonEntity: Name: NameFull: CLARK, KELLY – PersonEntity: Name: NameFull: MINOR, DYLAN – PersonEntity: Name: NameFull: TIMMER, TYSON IsPartOfRelationships: – BibEntity: Dates: – D: 01 M: 08 Text: Aug2026 Type: published Y: 2026 Identifiers: – Type: issn-print Value: 15589080 Numbering: – Type: volume Value: 40 – Type: issue Value: 3 Titles: – TitleFull: Academy of Management Perspectives Type: main |
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