concept

Sustainable Mirror Framework

Also known as: Sustainability Mirror Framework

Facts (14)

Sources

Business Model Innovation: a Framework for Assessing Corporate ... link.springer.com Springer Apr 18, 2025 14 facts

referenceThe Sustainable Mirror Framework is a tool used to evaluate the alignment between activities that benefit a company and activities that support society.

procedureTo ensure a fair analysis of organizational data, the Sustainable Mirror Framework creates a fifth vertical 'integrated view' by aggregating the gross figures of 'steered,' 'embodied,' and 'anchored' categories to provide a single representation of the organization.

measurementThe Sustainability Mirror Framework was applied to over 250 pages of web-scrapped materials from the websites of Patagonia, Ikea, and Unilever.

claimIn the context of the Sustainable Mirror Framework, 'impact' is defined as the effects of corporate activities, decisions, or phenomena on human and environmental systems, with a focus on balancing economic and environmental impacts while ensuring social and societal well-being.

claimThe 'Sustainable Mirror Framework' emphasizes the internal strategic integration of sustainability and bridges 'anchored' and 'steered' elements within corporate discourse to determine if sustainability is embedded or performative, distinguishing it from the Triple Bottom Line (TBL) and ESG frameworks.

referenceThe Sustainable Mirror Framework provides a method for analyzing how impact-driven business models align with sustainable practices by examining the balance between strategic intentions and practical embodiment.

referenceThe Sustainability Mirror Framework is a theoretical concept developed through a qualitative literature review of 38 references to assess the sustainability of impact-driven business models.

procedureThe Sustainable Mirror Framework classifies corporate activities using three attributes: 'Steered' (activities or arguments that do not directly benefit the company), 'Anchored' (activities or arguments that directly benefit the company), and 'Embodied' (activities or arguments that serve both the company and society).

procedureThe Sustainable Mirror Framework methodology codes relevant quotes into four categories, assigning +1 for 'steering' elements (activities not directly benefiting the company), -1 for 'anchoring' elements (activities directly benefiting the company), and -0.5/+0.5 for 'embodied' elements (activities serving both the company and society). These values are then converted into percentages to populate Figure 2.

referenceThe Sustainable Mirror Framework allows organizations to isolate activities that contribute to either company benefit or societal support as a starting point to improve the coherence and conciliation between them.

procedureThe study used NVIVO software to conduct sentence-by-sentence deductive coding of a codebook developed from the Sustainable Mirror Framework.

claimThe study utilized an in-depth case-based approach to analyze data through the lens of the 'Sustainable Mirror Framework,' which emerged from a literature review.

claimThe Sustainable Mirror Framework reveals a nuanced relationship between a company's declared sustainability impact and its actual embodied sustainable practices.

claimThe application of the Sustainable Mirror Framework to Patagonia, Ikea, and Unilever revealed both similar patterns and major differences between the three firms.