Abstract Nexus thinking represents a novel approach to managing sustainability challenges, but little is known about how and to what extent it is being employed by companies. By examining documents from 14 companies identified as “comprehensive-disclosers,” this paper reveals important insights into corporate responses to multiple, interconnected sustainability issues or “nexus challenges”. Using qualitative content analysis of companies’ responses to the CDP (formerly, Carbon Disclosure Project) climate change, water, forests and supply chain surveys as well as their sustainability reports, we find that while companies largely continue with silo-based approaches to addressing sustainable development challenges, some are beginning to employ more integrated approaches suggestive of embryonic “nexus thinking.” Our research provides the first empirical evidence of its kind and contributes to broader debates on the utility of the nexus concept in corporate environmental governance and policymaking.

中文翻译：

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业务中的 Nexus 思维：分析企业对相互关联的全球可持续发展挑战的反应

摘要 Nexus 思维代表了一种管理可持续性挑战的新方法，但人们对它如何以及在多大程度上被公司采用却知之甚少。通过审查 14 家被认定为“综合披露者”的公司的文件，本文揭示了企业对多个相互关联的可持续性问题或“关联挑战”的反应的重要见解。通过对公司对 CDP（前身为碳信息披露项目）气候变化、水、森林和供应链调查及其可持续性报告的回应进行定性内容分析，我们发现虽然公司在很大程度上继续采用基于筒仓的方法来解决可持续发展问题发展挑战，一些人开始采用更综合的方法，暗示着萌芽的“联系思维”。