دانلود مقاله به سمت مدل های کسب و کار احیاکننده: یک تغییر ضروری؟
خلاصه
1. معرفی
2. اثرات انطباق پس از حسابرسی
3. طراحی آزمایشی، رویه و نمونه
4. فرضیه ها
5. نتایج
6. نتیجه گیری
اعلامیه منافع رقابتی
پیوست الف. اثبات گزاره 1
ضمیمه B. علامت اثر سقف
منابع
Abstract
1. Introduction
2. Post-audit compliance effects
3. Experimental design, procedure, and sample
4. Hypotheses
5. Results
6. Conclusion
Declaration of competing interest
Appendix A. Proof of Proposition 1
Appendix B. Sign of Ceiling Effect
References
چکیده
بازسازی به موضوعی مورد بحث در مطالعات سازمانی تبدیل شده است، با این حال ویژگی ها و تمایزات آن از پایداری و مدل های کسب و کار دایره ای نامشخص است. این مطالعه با هدف ارائه یک چارچوب اولیه برای مدل‌های کسب‌وکار احیاکننده و تمایز آنها از مدل‌های پایدار یا دایره‌ای است. این مطالعه با استفاده از مرور ادبیات، شش گروه متمرکز با شرکت‌کنندگان بین‌المللی و بومی، و مقایسه با مقالات اصلی در مورد مدل‌های پایدار و دایره‌ای، نشان می‌دهد که سازمان‌هایی با مدل‌های کسب‌وکار احیاکننده بر سلامت سیاره‌ای و رفاه اجتماعی تمرکز دارند. آنها ارزش را در سطوح ذینفعان متعدد - از جمله طبیعت، جوامع، مشتریان، تامین کنندگان و شرکا، سهامداران و سرمایه گذاران، و کارمندان- از طریق فعالیت هایی که رهبری احیاکننده، مشارکت خلاقانه با طبیعت، و عدالت و انصاف را ارتقا می دهند، ایجاد و ارائه می کنند. با جذب ارزش از طریق حسابداری چند سرمایه ای، هدف آنها تأثیر مثبت خالص در تمام سطوح ذینفعان است. مدل‌های کسب‌وکار احیاکننده برخی از رویکردهای طراحی را با مدل‌های دایره‌ای و پایدار به اشتراک می‌گذارند، اما در اهداف اصلی و دیدگاه‌های سیستمی متفاوت هستند. دستیابی به مدل‌های کسب‌وکار احیاکننده نیازمند چارچوب‌های سیاستی قوی و بحث‌برانگیز، از جمله حقوق حیوانات و طبیعت و قیمت‌گذاری واقعی است. تحقیقات بیشتری برای کشف اینکه چگونه سازمان ها می توانند مفاهیم ذاتی ارزش را فراتر از سرمایه ترکیب کنند و از اشکال جدید شستشوی سبز در هنگام اتخاذ روایت های بازسازی و تاثیر مثبت خالص اجتناب کنند، مورد نیاز است.
Abstract
Regeneration has become a debated topic in organizational studies, yet its characteristics and distinctions from sustainability and circular business models remain unclear. This study aims to provide an initial framework for regenerative business models and differentiate them from sustainable or circular models. Employing literature reviews, six focus groups with international and indigenous participants, and comparisons with seminal articles on sustainable and circular models, this study finds that organizations with regenerative business models focus on planetary health and societal wellbeing. They create and deliver value at multiple stakeholder levels—including nature, societies, customers, suppliers and partners, shareholders and investors, and employees—through activities promoting regenerative leadership, co-creative partnerships with nature, and justice and fairness. Capturing value through multi-capital accounting, they aim for a net positive impact across all stakeholder levels. Regenerative business models share some design approaches with sustainable and circular models but differ in their main goals and systemic perspectives. Achieving regenerative business models requires strong and contested policy frameworks, including animal and nature rights and true pricing. Further research is needed to explore how organizations can incorporate intrinsic notions of value beyond capital and avoid new forms of greenwashing when adopting regeneration and net positive impact narratives.
Introduction
The goal of sustainability has been to meet the needs of present generations without compromising the ability of future generations to meet their own needs (WCED, 1987). But the prevalence of a linear and degenerative economy has weakened the planet’s regenerative capacity, making it harder and harder to achieve this ambition (Dasgupta, 2021). Sustainability has become a necessary but insufficient condition for long-term human welfare. Next to sustaining, there is a growing need to regenerate our and the planet’s ability to meet present and future needs. This has given rise to the field and idea of regeneration.
Regeneration is a key process of biological systems and refers to “the capacity to bring into existence again” (Munoz and Branzei, 2021 ˜ , p. 509). It lets cells, organisms and ecosystems recover from and build resilience against external shocks (Carlson, 2011). The term regeneration has increasingly been used in diverse fields such as agriculture, architecture, design, energy, nature conservation or tourism, to promote healthier natural ecosystems and thriving human societies (Munoz and Branzei, ˜ 2021; Robinson & Cole, 2015; Rhodes, 2012, 2017; Hahn and Tampe, 2021; Bellato et al., 2022).
Conclusion
This study sought to answer two research questions. First, what are regenerative business models? Second, how do regenerative differ from sustainable or circular business models? The answer to the first question is that organizations with regenerative business models focus on planetary health and societal wellbeing. They create and deliver value at multiple stakeholder levels—including nature, societies, customers, suppliers and partners, shareholders and investors, and employees—through activities promoting regenerative leadership, co-creative partnerships with nature, and justice and fairness. Capturing value through multi-capital accounting, they aim for a net positive impact across all stakeholder levels.
The answer to the second question is that regenerative business models add to the sustainable and circular business model literature with a focus on social-ecological systems (Berkes et al., 2000), based on an understanding of the planet as a living system, the so-called Gaia hypothesis (Lovelock, 1988). They also propose the new goal and framing of planetary health and societal wellbeing and advance a motivating narrative that aims not merely at the reduction of negative impacts (net zero) or the balance between economic, social and environmental value creation (triple bottom line), but at a redefinition of the relationship between humans and nature. Regenerative business models also add a focus on individual purpose and meaning, questions of leadership and spirituality, as well as nature and animal rights and the role of indigenous communities in helping to reconnect humans and nature. The three concepts of regenerative, sustainable and circular business models have overlaps in their design foci. Regenerative and circular concepts intersect where design efforts are aimed at the regenerative biosphere. Sustainable and circular connect on the circular technosphere; and sustainable and regenerative business models connect through the sustainable humansphere. This study intends to help advance organizational efforts to evolve humanity towards planetary health and societal wellbeing.