Rooting firm responsibility in social-ecological systems through ancient Nahua thought: rethinking the logic model in the global reporting initiative

What is it about?

The main models used in popular ESG (Environmental, Social, Governance) reporting programs, like the GRI (Global Reporting Initiative), are built on an idea that an organization's relationship with its social and ecological surroundings can be measured. This idea follows a belief that the reporting corresponds to the truth about this relationship. This approach assumes that organizations and their environment are separate and distinct from each other. Unfortunately, this way of thinking causes a common mistake in how businesses understand their responsibility. They end up breaking down complex systems into simpler parts without considering the bigger picture. One different way of thinking, based on ancient Nahua thought, is called "neltilistli," which means "rootedness." If we use this idea in ESG reporting, especially when it comes to how a company interacts with different groups interested in its actions (stakeholders), it can make the reporting richer and consider a broader view of both space and time.

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