The Illusion of Progress: Understanding Policy Resistance in Corporate Sustainability

Unofficial AI-generated summary based on the public title and abstract. Not an official translation.

🔬研究者:System dynamics approach to ESG resistance provides methodological insights for studying disclosure-practice gaps.

🏢実務担当者:Caution against treating disclosure as progress; focus on verified actions and avoid superficial compliance.

🏛政策担当者:Design regulations with enforcement and incentives to avoid rebound effects that entrench symbolic compliance.

ABSTRACT This study uses qualitative system dynamics to explore systemic resistance to environmental, social and governance (ESG) practices within Colombia's emerging regulatory framework. Through causal loop diagrams (CLDs) and archetype analysis, the study identifies key feedback structures that promote symbolic compliance—particularly ESG disclosure—over substantive action. The findings reveal three rebound mechanisms (RMs) driven by high implementation costs, reputational incentives and societal misinterpretation of reporting as evidence of progress. These RMs align with classic system archetypes such as ‘fixes that fail,’ ‘eroding goals,’ and ‘limits to growth.’ Colombia's case illustrates how well‐intentioned regulations can entrench superficial compliance, especially in contexts of weak enforcement and limited resources. Policy recommendations include linking ESG incentives to verified practices, strengthening due diligence and maintaining stakeholder pressure. The analysis demonstrates the value of systems thinking for identifying structural barriers and designing adaptive ESG policies in emerging economies.

• openaire https://doi.org/10.1002/sres.70047first seen 2026-05-14 22:25:58