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Reimagining ESG: A Tetralemma Approach to Multifunctional Sustainability Reporting

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Organization & Environment

Published online on

Abstract

Organization & Environment, Volume 39, Issue 2, Page 181-200, June 2026.
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 ...