Bebbington Jan, Blasiak Robert, Larrinaga Carlos, Russell Shona, Sobkowiak Madlen, Jouffray Jean-Baptiste, Österblom Henrik
Pentland Centre for Sustainability in Business, University of Lancaster, LA1 4YW, UK.
Stockholm Resilience Centre, Stockholm University, 106 91 Stockholm, Sweden.
Philos Trans R Soc Lond B Biol Sci. 2024 Jun 10;379(1903):20220325. doi: 10.1098/rstb.2022.0325. Epub 2024 Apr 22.
Transnational companies have substantive impacts on nature: a hallmark of living in the Anthropocene. Understanding these impacts through company provision of information is a precursor to holding them accountable for nature outcomes. The effect of increasing disclosures (of varying quality) is predicated on 'information governance', an approach that uses disclosure requirements to drive company behaviour. However, its efficacy is not guaranteed. We argue that three conditions are required before disclosures have the possibility to shape nature outcomes, namely: (1) radical traceability that links company actions to outcomes in particular settings; (2) developing organizational routines, tools and approaches that translate strategic intent to on-the-ground behaviour; and (3) mobilizing and aligning financial actors with corporate nature ambitions. While disclosure is key to each of these conditions, its limits must be taken into account and it must be nested in governance approaches that shape action, not just reporting. This article is part of the theme issue 'Bringing nature into decision-making'.
这是生活在人类世的一个标志。通过公司提供的信息来理解这些影响，是让它们对自然结果负责的前提。增加（质量参差不齐的）披露的效果取决于“信息治理”，这是一种利用披露要求来推动公司行为的方法。然而，其效力并无保证。我们认为，在披露有可能塑造自然结果之前，需要满足三个条件，即：（1）将公司行动与特定环境中的结果联系起来的彻底可追溯性；（2）开发将战略意图转化为实际行为的组织惯例、工具和方法；（3）动员金融行为体并使其与企业的自然目标保持一致。虽然披露是这些条件中的每一个的关键，但必须考虑到其局限性，并且它必须嵌套在塑造行动而非仅仅是报告的治理方法中。本文是“将自然纳入决策”主题系列的一部分。
