uu.seUppsala University Publications
Change search
ReferencesLink to record
Permanent link

Direct link
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, 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
URN: urn:nbn:se:uu:diva-180841OAI: oai:DiVA.org:uu-180841DiVA: diva2:551524
EBEN Annual Conference 2012
Handelns utvecklingsråd
Available from: 2012-09-11 Created: 2012-09-11 Last updated: 2012-09-12Bibliographically approved

Open Access in DiVA

No full text

Search in DiVA

By author/editor
Frostenson, Magnus
By organisation
Department of Business Studies
Business Administration

Search outside of DiVA

GoogleGoogle Scholar
The number of downloads is the sum of all downloads of full texts. It may include eg previous versions that are now no longer available

Total: 333 hits
ReferencesLink to record
Permanent link

Direct link