Adventures in Materiality. Notes from the first CBS Sustainability Seminar

By Steen Vallentin.

  • On October 31, 2017 the new CSB Sustainability seminar series was launched
  • With a room full of practitioners and academics, the topic “Materiality and Quantification” in CSR and sustainability reporting was discussed
  • Diverse input for discussions were given by presentations by CBS, DTU and a practitioner in corporate sustainability reporting

Approximate reading time: 4-5 minutes

All we need is Materiality?
Materiality is arguably gaining significance in corporate approaches to CSR and sustainability. While strong narratives remain important, they do not suffice in a world filled with increasing amounts of data calling for transparency and factual assessment of …

The Sustainable Development Goals: Elite Pluralism, not Democratic Governance

By Daniel Esser.

  • Was the process leading up to the SDGs really an exercise in global democratic policy making?
  • Although broad consultation efforts shaped the process, these alone were not able to alter the power structures undergirding the political economy of aid.
  • In the end, UN members states finalized the agenda behind closed doors and civil society organisations were once again relegated to serving as commentators and claqueurs.

Approximate reading time: 3-4 minutes.

The MDGs: An exercise in top-down development planning
Almost twenty years ago, a small group of white men sat together and dreamed up the Millennium Development Goals

Corporate Criminal Liability in Germany – An Idea Whose Time Has Come

By Andreas Rasche.

Siemens, Volkswagen, Deutsche Bank … and now Airbus. What is wrong with German companies? It seems that German firms are disproportionally exposed to corporate irresponsibility. Of course, this is more of a subjective assessment than a statistical fact, and to be fair Airbus SE is a European company. Corporate irresponsibility appears in all jurisdictions, for all sorts of companies, and for a number of different reasons. My argument here is that Germany still has a legal infrastructure that makes prosecution of corporate criminal acts more difficult than in other countries.

It may come as a surprise, …

Empowerment Inc.

By Lauren McCarthy.

  • Empowering individual women will not on its own bring about a transformation in gender relations between men and women
  • There’s a focus on economic empowerment at the detriment of other forms of equality
  • If ‘empowerment’ becomes a byword for individualised wealth accumulation, led by corporations, then it loses its transformative magic

Approximate reading time: 2-3 minutes.

Girl Power meets Corporate Power
What does ‘empowerment’ mean? To give oneself some sort of power? This is the crux of empowerment’s initial meaning, but today the concept has been hacked apart and put back together again into some kind of …