Release | Reimagining ESG: A Tetralemma Approach to Multifunctional Sustainability Reporting

Abstract: ESG frameworks have become a central tool for aligning corporate strategies with sustainability imperatives. Yet, by reducing environmental, social, and governance dimensions to standardised metrics, conventional ESG framework risk obscuring the complex ethical commitments that arise from incommensurable societal subsystems. Drawing on Niklas Luhmann’s social systems theory, this paper critiques ESG’s tendency to privilege […]