Boundary objects: sustainability reporting and the production of organizational stability

Manuel Fernández Chulián, Nicolas Garcia-Torea, Carlos Larrinaga and Jan Bebbington

Accounting, Auditing & Accountability Journal, 2024, vol. 38, issue 2, 509-536

Abstract: 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.

Keywords: Sustainability reporting; Research engagement; Boundary object; Linguistic work; Sensemaking; Organizational change (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:eme:aaajpp:aaaj-08-2021-5391

DOI: 10.1108/AAAJ-08-2021-5391

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