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

Abstract

Purpose

The logic models at the center of leading environmental, social and governance (ESG) reporting programs, such as the global reporting initiative, impose a dualistic relationship between organizations and social-ecological systems. Coupled with the lack of a real-world alternative, their dualistic approach results in widespread systems thinking-based reducibility errors in business responsibility. To help develop a nondualistic alternative, this study aims to present the idea of neltilistli or “rootedness,” as developed by the ancient Nahua indigenous peoples of Central Mexico. From the perspective of the Nahua, rootedness involves a holistic relationship with one’s body, community and the creative force called “teotl.”

Design/methodology/approach

The authors draw on the past to speculatively theorize an imagined future using the method of prospective theorizing to draw on a historical social context that is largely missing from current management scholarship. In doing so, the authors engage in a process of imagining a radically different future reality.

Findings

Integrating a rootedness approach into ESG reporting, particularly in terms of stakeholder relations, enriches it both spatially and temporally. This approach allows researchers and practitioners to replace dualistic thinking with a more holistic approach.

Originality/value

This paper complements the dualistic assumptions behind ESG reporting programs with a holistic approach based on the rootedness concept of ancient Nahua thought.

Citation

Good, J. and Husted, B.W. (2024), "Rooting firm responsibility in social-ecological systems through ancient Nahua thought: rethinking the logic model in the global reporting initiative", Journal of Management History, Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/JMH-08-2023-0091