Sustainability learnings from the COVID-19 crisis. Opportunities for resilient industry and business development

Stefan Schaltegger

Sustainability Accounting, Management and Policy Journal, 2020, vol. 12, issue 5, 889-897

Abstract: Purpose - The purpose of this paper is to identify sustainability learnings from origins of epidemics such as COVID-19 and deduct conclusions for businesses to create sustainable futures in three industries, which are strongly affected by Covid-19. Two main questions guide the discussion: How can we break the paths of viral epidemics through accounting for sustainability issues in the supply chain? How can we learn from sustainable supply chain failures to transform industries for sustainable futures? Design/methodology/approach - This viewpoint provides a conceptual discussion of opportunities and the necessity to develop resilient businesses for three indsutries, which have been particularly affected by the Covid-19 crises. Findings - To defeat future pandemics, three paths how epidemics develop need to be broken in order to create sustainable development structural transitions beyond degrowth are needed. Practical implications - The practical implications for this paper are the learnings for management to develop more resilient businesses. Social implications - By breaking the three paths of pandemic development and by contributing to sustainable futures of sectors, the likelihood of future pandemics can be reduced. Originality/value - By considering origins and the past of pandemics and with sustainability transformations of businesses, contributions can be made for more sustainable futures of industries.

Keywords: Business model; sustainability accounting; Industry transformation; COVID-19; Sustainability learnings; Sustainability transformation (search for similar items in EconPapers)
Date: 2020
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Citations: View citations in EconPapers (2)

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Persistent link: https://EconPapers.repec.org/RePEc:eme:sampjp:sampj-08-2020-0296

DOI: 10.1108/SAMPJ-08-2020-0296

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