In the world of rising regulatory pressure and increasing stakeholders demands, companies are forced to disclose their ESG-related information. That is extremely challenging, taking into account the fact that very little amount of them knows how to do it correctly, not to mention looking for competitive advantage. This chapter presents a serious game as a novel approach to communicate ESG information while preserving the complexity of the underlying challenges. The study comprises two parts: (1) interviews with managers from the BIG4 firms responsible for ESG disclosure projects and (2) the development of a serious game based on these interviews, followed by an analysis of participants’ perceptions of environmental, social, and governance challenges. Results show that only governance problems’ perception was positively impacted by playing the author’s game that could be due to the fact that people do not understand governance challenges, as the experts from interviews stated.

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Serious Game on Serious Problems: Card-Game on ESG Information Communication

  • Filip Wójcik

摘要

In the world of rising regulatory pressure and increasing stakeholders demands, companies are forced to disclose their ESG-related information. That is extremely challenging, taking into account the fact that very little amount of them knows how to do it correctly, not to mention looking for competitive advantage. This chapter presents a serious game as a novel approach to communicate ESG information while preserving the complexity of the underlying challenges. The study comprises two parts: (1) interviews with managers from the BIG4 firms responsible for ESG disclosure projects and (2) the development of a serious game based on these interviews, followed by an analysis of participants’ perceptions of environmental, social, and governance challenges. Results show that only governance problems’ perception was positively impacted by playing the author’s game that could be due to the fact that people do not understand governance challenges, as the experts from interviews stated.