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Sustainability reporting as negotiated storytelling
Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
Örebro universitet.
Luleå Tekniska Universitet.
2012 (English)Conference paper, Oral presentation with published abstract (Other academic)
Abstract [en]

Sustainablity reporting (SR) is an established phenomenon in business. Despite this fact, there is relatively limited knowledge on the nature of the process of generating structured SR information. This paper shows how accounting information materializes and takes shape in a SR.  By relying on a storytelling approach and a qualitative case study of a large Swedish retailer, the article demonstrates how a SR process is characterized by ‘negotiations’ between internal constituents as to defining the ‘best’ story of the corporation’s sustainability impact. It is argued that such an approach better captures the nature of a SR process compared to rationalistic control-oriented or legitimacy-seeking ‘window-dressing’ characterizations of the SR process. Understanding the SR process as characterized by negotiated storytelling implies recognizing different factors as relevant to the outcome of a SR process. Such factors include the existence of competing motives based on different master-ideas, path dependency, competence issues and actorhood specificities and preferences.

Place, publisher, year, edition, pages
2012. 1-35 p.
Keyword [en]
Accounting, Corporate social responsibility, Negotiation, Storytelling, Sustainability reporting
National Category
Business Administration
Research subject
Business Studies
Identifiers
URN: urn:nbn:se:uu:diva-180841OAI: oai:DiVA.org:uu-180841DiVA: diva2:551524
Conference
EBEN Annual Conference 2012
Funder
Handelns utvecklingsråd
Available from: 2012-09-11 Created: 2012-09-11 Last updated: 2012-09-12Bibliographically approved

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Frostenson, Magnus

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CiteExportLink to record
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Citation style
  • apa
  • ieee
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Language
  • de-DE
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  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
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Output format
  • html
  • text
  • asciidoc
  • rtf