Impact Research: Theory and Practice in the Corporate World

ABSTRACT The impact that research has on society cannot be measured just by the amount of attention (citations) that it receives. High-impact research is relevant to society and is helpful to strengthen or modify its practices. However, decision-makers have to address society’s demands and participate in the knowledge construction process, primarily through the proper use of scientific findings. Thus, the approximation between theory and practice is essential for the research to be relevant,. In this context, I propose a reflection on research relevance and its connection with practice in the corporate world. It is noteworthy that, despite extensive studies in the fields of management, corporate governance, and sustainability practices, we continue to face frequent corporate scandals. So, where is the flaw in this process?