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    Título
    Boundary objects: sustainability reporting and the production of organizational stability
    Autor
    Fernández Chulián, Manuel
    García Torea, NicolásAutoridad UBU Orcid
    Larrinaga González, CarlosAutoridad UBU Orcid
    Bebbington, Jan
    Publicado en
    Accounting, Auditing & Accountability Journal. 2024,
    Editorial
    Emerald
    Fecha de publicación
    2024-09
    ISSN
    0951-3574
    DOI
    10.1108/AAAJ-08-2021-5391
    Resumen
    Purpose: The study investigates how sustainability reporting constructs a narrative about an organization that provides its members with a reality they can accept, with the consequence of producing organizational stability. Design/methodology/approach: The article reports a research engagement concerning the “backstage” of sustainability reporting in one Spanish savings bank, which the researchers engaged with for more than three years. Findings: The article describes how sustainability reporting operates as a boundary object occupying the space between the organization’s loosely coupled systems and facilitating the cooperation of members with different interpretations of the organization. Different translations of discourses and actions ensure that the sustainability report conveys a ductile narrative that can be tailored to specific interpretations. At the same time, the editing inherent in sustainability reporting ensures that any narrative that may challenge the organization’s dominant perspective is ignored and marginalized. In this way, sustainability reporting produces a discourse that inscribes a narrative of the organization and eventually ensures organizational inertia. Research limitations/implications: The article highlights the relevance of investigating sustainability reports by exploring the backstage of their production rather than solely the final document. Originality/value: In contrast to prior research that has been concerned with exploring the extent to which sustainability reporting is associated with organizational change, this study applies different lenses to show how and why sustainability reporting is implicated in the construction of the organization and the maintenance of its stability and inertia.
    Palabras clave
    Sustainability reporting
    Research engagement
    Boundary object
    Linguistic work
    Sensemaking
    Organizational change
    Materia
    Gestión de empresas
    Industrial management
    Contabilidad ambiental
    Contabilidad
    Accounting
    URI
    http://hdl.handle.net/10259/9586
    Versión del editor
    https://doi.org/10.1108/AAAJ-08-2021-5391
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    Atribución-NoComercial 4.0 Internacional
    Documento(s) sujeto(s) a una licencia Creative Commons Atribución-NoComercial 4.0 Internacional
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    Nombre:
    Fernandez-aaaj_2024.pdf
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    669.7Kb
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