HaiYan Song participated in the International Conference on Consciousness-Based Leadership and Management, May 21-23, 2021 Hosted by Maharishi International University - College of Business Administration and Cosponsored by the Academy of Management (AOM) / Management, Spirituality & Religion (MSR)
miu.edu/cba/consciousness-conference

Session 11: Research Papers: Philosophies of Oneness and Flourishing

Speaker 6: HaiYan Song “Exploring the Material Aspects of Sustainability Reporting by SMEs: Toward the Construction of a Unified Field Chart of Sustainability Measuring and Reporting "

Paper Abstract:
Our time is going through a paradigm shift in the business world from more of a-profitcentered perspective to a global movement of people using business as a force for good (Scharmer & Kaufer, 2013). A new perspective on business profitability is now referred to as firm performance in a sustainability-driven context, where social and environmental values are of great significance. Many businesses have tracked and reported their sustainability management approaches, strategies and performance by using disclosure metrics (e.g. GRI-G4 guideline and GRI standards), or being evaluated through rating and ranking metrics systems (e.g Global 100) or applying for organizational certifications (e.g. B-Corp, ISO certifications). The key components of these metrics systems are their materiality principles, framework, measures, sustainability ethical foundation, and institutional context (Herriott, 2016). In conclusion, the values that underlie the sustainability ethics constitute the impulse of “intelligence” from the Unified Field in blue ocean section that promotes a sustainable, evolutionary, direction of change, from more abstract foundational levels of the UFC to more concrete application levels