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By adopting a qualitative research approach through semi-structured anonymous interviews with 14 senior managers of six European listed companies we use a framework by assessing the mechanisms of reactivity on the effectiveness of ESG measures in times of COVID-19. By interpreting the practitioners\u2019 points of view through the lens of the sociological framework by Espeland and Sauder (Am J Sociol 113:1\u201340, 2007) our findings show different mechanisms of reactivity by companies on the effectiveness of ESG measures in times of COVID-19, i.e., active and passive conformity and active resistance. We also identified the main Corporate Social Responsibility (CSR) institutional factors that affect managers\u2019 reactivity. An extensive re-formulation of the ESG metrics is required in the light of times of crisis, given that accountability and transparency are strongly linked to quantitative measures which can play a critical role in the financial system and investors\u2019 engagement. Particularly, the strict distinction between \u201cE\u201d, \u201cS\u201d and \u201cG\u201d issues should be abandoned claiming a different holistic re-design of sustainability measures by considering the increasing relevance of the Social dimension in time of COVID-19. This study provides a valuable contribution to the existing literature on the measurement of sustainability within the link of accountability and crisis by highlighting new corporate needs to re-design the ESG metrics system.<\/jats:p>","DOI":"10.1007\/s10551-022-05183-1","type":"journal-article","created":{"date-parts":[[2022,8,4]],"date-time":"2022-08-04T09:09:37Z","timestamp":1659604177000},"page":"629-646","update-policy":"https:\/\/doi.org\/10.1007\/springer_crossmark_policy","source":"Crossref","is-referenced-by-count":94,"title":["Exploring the Effectiveness of Sustainability Measurement: Which ESG Metrics Will Survive COVID-19?"],"prefix":"10.1007","volume":"185","author":[{"given":"Jill","family":"Atkins","sequence":"first","affiliation":[],"role":[{"vocabulary":"crossref","role":"author"}]},{"ORCID":"https:\/\/orcid.org\/0000-0002-6581-9530","authenticated-orcid":false,"given":"Federica","family":"Doni","sequence":"additional","affiliation":[],"role":[{"vocabulary":"crossref","role":"author"}]},{"given":"Andrea","family":"Gasperini","sequence":"additional","affiliation":[],"role":[{"vocabulary":"crossref","role":"author"}]},{"given":"Sonia","family":"Artuso","sequence":"additional","affiliation":[],"role":[{"vocabulary":"crossref","role":"author"}]},{"given":"Ilaria","family":"La Torre","sequence":"additional","affiliation":[],"role":[{"vocabulary":"crossref","role":"author"}]},{"given":"Lorena","family":"Sorrentino","sequence":"additional","affiliation":[],"role":[{"vocabulary":"crossref","role":"author"}]}],"member":"297","published-online":{"date-parts":[[2022,8,4]]},"reference":[{"issue":"4","key":"5183_CR1","doi-asserted-by":"publisher","first-page":"906","DOI":"10.1108\/AAAJ-04-2016-2529","volume":"30","author":"CA Adams","year":"2017","unstructured":"Adams, C. 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