The objective of this study was to analyze the early COVID-19 crisis management practices implemented in organizations based on a scoping review of relevant business articles published on this issue in newspapers and magazines between March and May 2020. In total, after applying inclusion and exclusion criteria on 2707 potentially relevant articles, 246 articles describing organizational initiatives to manage COVID-19 were selected and analyzed in detail. The results of this study highlight the opportunities and threats arising from the pandemic as well as the most innovative measures put in place, particularly in the areas of health, human resources management (HRM), work organization, social and environmental responsibility, and crisis management. The description of the main practices identified and their illustration through various examples show the importance of corporate sustainability in managing the pandemic and demonstrate the cross-cutting nature of this crisis, which affects most corporate functions simultaneously. This study also makes it possible to identify certain leaders’ approaches that can be considered exemplary or, in contrast, that should be avoided, while highlighting the paradoxes and difficulties of assessing corporate social responsibility in times of crisis.
The objective of this study is to investigate the interfirm comparability of climate performance disclosed in the sustainability reports produced by car manufacturers that have been criticized over the past few years. The in-depth content analysis of the data disclosed by 17 car manufacturers over the period of 2014 to 2017, covering the five main climate indicators from the Global Reporting Initiative standard, shows that it is impossible to make meaningful comparisons between companies' performance, regardless of the intrinsic reliability of the data disclosed. A detailed examination of the data obtained highlights the four main difficulties that prevent a rigorous and credible ranking of the climate performance disclosed in the sustainability reports: the fuzzy and eclectic measurement methods employed, the unclear and heterogeneous scope of measurement, the noncompliance and lack of standardization of the reported data, and the inconsistencies in and inappropriate contextualization of disclosed information. The use of three complementary theoretical lensesfunctionalist, critical, and postmodern-allows for a better understanding of the reasons underlying these problems. Contributions to the literature are set out, particularly on the measurability and comparability of sustainability performance. The practical implications of the study and avenues for future research are also explained.
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