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DIAGNOSTIC TAXONOMY OF UNCERTAINTY IN SUSTAINABILITY METRICS. Appendix to Delmas et al., 2026. Improving the credibility of corporate sustainability Metrics. Academy of Management Perspectives.
Abstract
This appendix provides a diagnostic framework for identifying and assessing the two forms of uncertainty that undermine sustainability metric credibility: effect uncertainty (whether an initiative will produce its intended outcome) and measurement uncertainty (whether outcomes can be accurately quantified). For each type, the framework distinguishes contextual sources—such as system complexity, data quality gaps, and lack of standardization—from behavioral sources, including cognitive biases, organizational resistance, and strategic disclosure bias. A two-stage diagnostic process guides practitioners from initial screening to deeper assessment, supported by a summary taxonomy table of key manifestations, sources, and warning signs.
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