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AOM PDW on Sustainability Metrics

  • 1.  AOM PDW on Sustainability Metrics

    Posted 05-30-2009 19:59
    With apologies for cross-listing.



    Please consider attending the following PDW at the 2009 AOM Conference:





    What You Measure Is What Gets Done: The Importance of Developing Appropriate
    Sustainability Metrics



    Program Session #: 405 | Submission: 12144 | Sponsor(s): (AAT)
    Scheduled: Sunday, Aug 9 2009 11:30AM - 1:00PM at Hyatt Regency Chicago in
    Columbus KL



    Moderator: Irene Henriques; York U.


    Presenter: Sanjay Sharma; John Molson School of Business
    Presenter: Michael Toffel; Harvard U.
    Presenter: John Peloza; Simon Fraser U.
    Presenter: Peter Kinder; KLD Research & Analytics Inc.


    Organizer: Sujit Sur; Dalhousie U.
    Organizer: Carol-Ann Tetrault Sirsly; Concordia U.



    While sustainability metrics are essential to academics, consultants and
    managers, there seems to be no consensus on which ones are meaningful. To
    answer this question we need an understanding of sustainability to "who" for
    "what" and "why" before we embark on the "how" and "when" we measure this
    broad construct. The role of industry and context cannot be ignored, nor can
    the practical difficulties of information sources and associated
    validity/reliability issues. Sustainability metrics are the foundation for
    monitoring progress, defining objectives and moving forward (or not!) on
    sustainability agendas. This All Academy Symposium initiates a dialogue with
    experienced researchers and the co-founder of KLD on whether we measure what
    we truly value or whether we only value what we can readily measure. The GAS
    (generalizability, accuracy, simplicity) problem facing sustainability
    metrics underlines the compromises that must be made. Endorsing "Green
    Management Matters" we propose that appropriate sustainability metrics are
    the foundation to measuring what truly matters!



    Format:

    Dr. Irene Henriques will moderate this panel and will lead the panelists
    through the following agenda:

    1. Overview of the state of existing metrics research, commonly accepted
    measures of the financial impacts from sustainability - John Peloza

    2. Available metrics and KLD's rationale for using them - Peter Kinder

    3. Narrower, highly quantitative perspective on sustainability metrics and
    available data sources - Mike Toffel

    4. Broader, qualitative perspective to measure holistically via
    triangulation of different sources of data. Finding the balance to validity
    and reliability - Sanjay Sharma

    The four panelists will each have 15 minutes to elaborate on their chosen
    theme, with 10 minutes earmarked for the moderator, and allowing 20 minutes
    Q&A for the audience, for a total of 90 minutes for the panel.



    Proposal Overview:

    Inspired by the Green Management Matters theme and responding to
    the paucity of sustainability metrics, we propose a dialogue on how
    researchers may capture appropriate measures of firm and industry
    sustainability and their effects on performance. As befits an All Academy
    Symposium, this topic appeals to academics, consultants and managers coming
    to grips with measuring what matters. While ESG (environmental, social
    and governance) reporting is positioned to transform traditional financial
    disclosure, it is still unclear as to which set of metrics provide insight
    into sustainability performance. A discussion around measuring what is
    truly important to assess or monitor sustainability, as opposed to what is
    readily measurable, is fundamental to developing meaningful metrics.

    As the focus on sustainability has evolved from purely resource
    usage to a broader ecological footprint, we need to assess our measurement
    tools to ensure our research captures the broader indicators of
    sustainability. To do so, this panel will critically review the current
    usage of metrics, examine the existing assessment criteria, identify the
    shortcomings, and propose the way forward in the development of appropriate
    metrics. John Peloza will share his review of extant literature and
    highlight commonalities and gaps in commonly used financial metrics.
    Thereafter, Peter Kinder, the co-founder of KLD rating - the most widely
    used criteria presently, will provide insights into the rationale used for
    selecting indicators, as well as the challenges faced in practically
    assessing sustainability. Mike Toffel will then explore the very definition
    of the construct, and share his research on what quantitative measures exist
    and what needs further examination. In conclusion, Sanjay Sharma will
    elaborate on the broader and holistic approaches, including qualitative
    measures to fully examine the phenomenon, before the floor opens for
    audience question and answer session with the panelists.

    Thus this panel will discuss the data sources, existing
    understanding and missing links in our present knowledge, and instigate a
    dialogue on the appropriateness of sustainability metrics to respond to
    multiple stakeholder perspectives, various industry/ cultural contexts and
    dynamic change over time. We will thus capture quantitative and qualitative
    approaches towards developing and using sustainability measures. Issues to
    be discussed will include how to move beyond self-reports to ensure
    credibility and reliability; what levels of analysis and data aggregation
    are meaningful; how should off-sets be interpreted (i.e. carbon emission
    trading); and how to assess validity or determine predictive validity.



    We expect to have a highly interactive panel discussion and hope that you
    can join us for the session.