Triggering sustainability communication in a B2B context: combining action research and sensemaking

被引:13
作者
Apostol, Oana [1 ]
Makela, Marileena [2 ,3 ]
Heikkila, Katariina [4 ]
Hoyssa, Maria [4 ]
Kalliomaki, Helka [5 ]
Jokinen, Leena [4 ]
Saarni, Jouni [6 ]
机构
[1] Tampere Univ, Fac Management & Business, Tampere, Finland
[2] Univ Jyvaskyla, Sch Business & Econ, Jyvaskyla, Finland
[3] Univ Jyvaskyla, Sch Resource Wisdom, Jyvaskyla, Finland
[4] Univ Turku, Turku Sch Econ, Finland Futures Res Ctr, Turku, Finland
[5] Univ Vaasa, Sch Management, Vaasa, Finland
[6] Univ Turku, Turku Sch Econ, Ctr Collaborat Res, Turku, Finland
来源
ACCOUNTING AUDITING & ACCOUNTABILITY JOURNAL | 2021年 / 34卷 / 04期
基金
芬兰科学院;
关键词
Corporate sustainability; Sustainability communication; Sensemaking; Action research; Business-to-business;
D O I
10.1108/AAAJ-08-2019-4125
中图分类号
F8 [财政、金融];
学科分类号
0202 ;
摘要
Purpose The paper explores processes associated with the adoption of corporate sustainability communication in a B2B context. It employs a combined action research and sensemaking approach to document moments that precede the initiation of external sustainability communication. Design/methodology/approach The paper is the outcome of an action research project, where we examine the case of one industrial company that was silent on its multiple sustainability-related practices, but recently decided to become more transparent to the outside world. A processual approach to sensemaking is adopted to show how organisational and non-organisational members actively participated in meaning co-construction. Findings Corporate silence can be disrupted by triggering events that cause moments of sudden realisation for organisational members, eventually leading to the initiation of sensemaking processes inside the organisation. Once this occurs, the possibility of externally communicating sustainability appears a feasible and strategic approach to pursue. We document how different actors are involved in meaning co-construction and how the entire process of sensemaking unfolds. Practical implications A sensemaking approach sheds light on the complexity of sustainability communication, where multiple actors are involved. This is a useful approach to consider in order to couple sustainability with other organisational practices. Moreover, sensemaking opens a window of opportunity for various societal actors' interventions to shape the role and content of sustainability communication. Originality/value The paper offers an original, theoretically informed methodological contribution to the literature on sustainability communication by coupling a sensemaking approach with action research. The approach is employed to examine the role of internal organisational actors in sustainability reporting processes, an area that has received scant attention.
引用
收藏
页码:849 / 876
页数:28
相关论文
共 80 条
[1]   Sustainability reporting - more global than local? [J].
Abeydeera, Sashika ;
Tregidga, Helen ;
Kearins, Kate .
MEDITARI ACCOUNTANCY RESEARCH, 2016, 24 (04) :478-504
[2]  
Adams C.A., 2002, Account. Audit. Accountabil. J., V15, P223, DOI DOI 10.1108/09513570210418905
[3]  
Adams C.A., 2007, Accounting, Auditing Accountability Journal, V20, P382, DOI DOI 10.1108/09513570710748553
[4]   Progress: engaging with organisations in pursuit of improved sustainability accounting and performance [J].
Adams, Carol A. ;
Larrinaga, Carlos .
ACCOUNTING AUDITING & ACCOUNTABILITY JOURNAL, 2019, 32 (08) :2367-2394
[5]   United Nations Decade on Biodiversity A study of the reporting practices of the Australian mining industry [J].
Adler, Ralph ;
Mansi, Mansi ;
Pandey, Rakesh ;
Stringer, Carolyn .
ACCOUNTING AUDITING & ACCOUNTABILITY JOURNAL, 2017, 30 (08) :1711-1745
[6]   The paradox of sensemaking in organizational analysis [J].
Allard-Poesi, F .
ORGANIZATION, 2005, 12 (02) :169-196
[7]   A Sensemaking Approach to Trade-Offs and Synergies Between Human and Ecological Elements of Corporate Sustainability [J].
Angus-Leppan, Tamsin ;
Benn, Suzanne ;
Young, Louise .
BUSINESS STRATEGY AND THE ENVIRONMENT, 2010, 19 (04) :230-244
[8]  
[Anonymous], 2016, Consolidated set of GRI sustainability reporting standards 2016
[9]  
[Anonymous], 2004, BRIT J MANAGE
[10]   Organizational restructuring and middle manager sensemaking [J].
Balogun, J ;
Johnson, G .
ACADEMY OF MANAGEMENT JOURNAL, 2004, 47 (04) :523-549