サプライチェーン管理会計・報告における前提への挑戦：メタモダンなサステナビリティ変革
Challenging assumptions in supply chain management accounting and reporting: a metamodern sustainability transformation (原題)
Stefan Schaltegger, Roger Leonard Burritt
🤖 gxceed AI 要約
日本語
本論文はメタモダニズムと問題化の視座を用い、過去の社会・環境被害を透明化する会計・報告だけでは科学的知見が求めるサプライチェーンの変革規模に届かないと論じる。既存文献から後ろ向きの透明性、サプライヤー評価ロジック、被害削減フレーミング、漸進的改善という四つの制約的前提を抽出。将来志向で絶対的なサステナビリティ貢献を測る枠組みを提案し、会計情報を漸進的最適化ではなく戦略的再設計の触媒と位置づける。
English
This conceptual paper uses a metamodern, problematization lens to argue that transparency-based accounting of past social and environmental harms is insufficient for the supply chain transformation science demands. It identifies four limiting assumptions—backward-looking transparency, supplier assessment logics, harm-reduction framing, and incremental improvement—and proposes a framework oscillating between incremental measurement and fundamental redesign assessment aligned with planetary boundaries and the SDGs. Accounting information becomes a catalyst for strategic redesign rather than incremental optimization.
Unofficial AI-generated summary based on the public title and abstract. Not an official translation.
📝 gxceed 編集解説 — Why this matters
日本のGX文脈において
Scope 3やサプライヤー・エンゲージメントが中心課題となる日本企業にとって、開示の「後ろ向き透明性」を超え将来志向の絶対的貢献を測る視点は、SSBJ対応や統合報告の高度化を考える上で示唆に富む。
In the global GX context
Speaks directly to the ISSB/CSRD debate on whether disclosure drives real transformation, arguing that backward-looking transparency metrics must be complemented by forward-looking, absolute sustainability assessment—relevant to transition-plan and Scope 3 disclosure scholarship.
👥 読者別の含意
🔬研究者:サステナビリティ会計・開示研究に対し、透明性偏重を問い直すメタモダン的理論枠組みを提供する。
🏢実務担当者:サプライチェーン開示を被害削減の測定から将来志向の再設計機会の特定へと広げる実務的視座を与える。
🏛政策担当者:開示規制が漸進的改善ではなく変革を促すには、後ろ向き透明性指標の限界を認識すべきと示唆する。
📄 Abstract（原文）
Purpose This paper aims to use a metamodern approach and a problematization lens to challenge the assumption that transparency driven accounting of historical social and environmental harms is sufficient to achieve the scale of sustainability transformation of supply chains required by scientific evidence. It argues that sustainability measurement, accounting and reporting must also encompass future orientated, positive and absolute sustainability contributions enabled by transformative product, business model and supply chain redesign. Design/methodology/approach A metamodern approach is introduced and used in the paper. Drawing on metamodernism, the paper develops a framework for oscillating between incremental, transparency-based measurement and more fundamental assessments of business development. Through problematization of existing literature, it identifies limiting assumptions and advances accounting and reporting for sustainable supply chain transformations. Findings The analysis reveals four dominant assumptions in sustainability accounting and reporting that constrain sufficiently far-reaching sustainability transformations of supply chains: backward looking transparency, supplier assessment logics, harm reduction framing and incremental improvements. The proposed metamodern framework broadens the role of accounting by integrating multiple intelligence sources to support monitoring of existing supply chains and identification of redesign opportunities aligned with planetary boundaries and the United Nations Sustainable Development Goals. Research limitations/implications The paper provides a metamodern foundation for future empirical development and testing of transformative sustainability measurement and accounting that embraces different intelligence sources. Practical implications Measurement and accounting informed by metamodern theory oscillates between different intelligence sources, comprising data, information and knowledge, to support both monitoring of existing supply chain relationships and identification of transformative redesign opportunities. Social implications The argument supports development of supply chain strategies and designs capable of addressing the easing of social and environmental harms as well as development of transformative sustainability opportunities. Originality/value To the best of the authors’ knowledge, this is the first paper to apply a metamodern lens to sustainability accounting and reporting for supply chain management. It shows how oscillation between modernist and postmodern logics opens new pathways for theorizing transformative measurement and positions accounting information as a catalyst for strategic redesign rather than incremental optimization.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.1108/scm-06-2026-0818first seen 2026-11-01 05:05:33 · last seen 2026-11-06 05:01:39
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