Fraud in Sustainability Departments? An Exploratory Study

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• 作者：Maria Steinmeier
• 关键词：Sustainability ; Sustainability manager ; Fraud ; Fraud triangle
• 刊名：Journal of Business Ethics
• 出版年：2016
• 出版时间：October 2016
• 年：2016
• 卷：138
• 期：3
• 页码：477-492
• 全文大小：468 KB
• 刊物类别：Humanities, Social Sciences and Law
• 刊物主题：Philosophy
  Ethics
  Economic Growth
  Management
  Quality of Life Research
  
• 出版者：Springer Netherlands
• ISSN：1573-0697
• 卷排序：138

文摘

While sustainability is largely associated with do-gooders, this article discusses whether and how fraud might also be an issue in sustainability departments. More specifically, transferring the concept of the fraud triangle to sustainability departments I discuss possible pressures/incentives, opportunities, and rationalizations/attitudes for sustainability managers to commit fraud. Based on interviews with sustainability and forensic practitioners, my findings suggest that sustainability managers face mounting pressure and have opportunities to manipulate due to an immature control environment. Whether a presumably morality-driven attitude may prevent them from committing and easily rationalizing fraud remains controversial. Even though cases of fraud happening in sustainability departments are still widely unknown, the interview analysis reveals that sustainability fraud is likely to occur at least to some extent—and presumably remains undetected. The study brings to light the importance of a clear commitment from executives to sustainability to prevent sustainability fraud and demonstrates adverse developments driven by external stakeholders, specifically the bonus relevancy of sustainability index scores. In particular, the study shows a lack of awareness for potential fraud in sustainability departments.