Sustainability paradoxes in organizational reporting: a multilevel perspective

Izabela Leite Ribeiro Guimaraes, Rosamaria Moura-Leite, Adriane Queiroz, Simone Sehnem, Erlaine Binotto, Geraldino Carneiro de Araújo, Fabricia GFS Gladys Rossato and Andres Susaeta

Social Responsibility Journal, 2026, vol. 22, issue 6, 1314-1338

Abstract: PurposeThis study aims to investigate how sustainability paradoxes emerge and evolve within organizations, addressing the question of how latent tensions become salient, intertwined and persistent. The objective is to offer a new theoretical lens to analyze paradox dynamics and provide practical guidance for sustainability management.Design/methodology/approachFollowing an abductive research design, this study uses the Quantum Approach (QA) to conduct a qualitative multicase analysis of three major Brazilian pulp and paper companies. The analysis focuses on how paradoxical tensions manifest in the states of latency, salience and persistence within the socio-material context of each company.FindingsThe results demonstrate that latent tensions, inherent in the socio-material context of each organization, give rise to salient paradoxes, which in turn intertwine and persist across multiple levels. The cross-case analysis reveals that common sectoral tensions (such as those related to water and emissions) coexist with unique tensions shaped by each company’s trajectory and governance.Research limitations/implicationsThe research is limited to three companies within a single sector, which may constrain the direct generalization to other industries. In addition, the reliance on sustainability reports as the primary data source may introduce bias, since these documents undergo a process of curation. Future studies could mitigate these limitations by expanding the sample and employing more robust data triangulation, including interviews with organizational actors to deepen the understanding of paradoxes.Practical implicationsThe findings provide actionable insights for managers, suggesting that effective management of paradoxes does not require eliminating tensions but rather embracing them and using tools such as context mapping, measurement and stakeholder engagement to transform tensions into opportunities for innovation and resilience.Social implicationsThe research highlights that corporate reporting can mask deep socio-environmental tradeoffs. By fostering transparency and embracing paradoxical tensions, companies can move toward more inclusive decision-making and genuine accountability with local communities and stakeholders.Originality/valueThis study is among the first to apply the QA to analyze the dynamics of sustainability paradoxes in corporate reporting. In doing so, it contributes theoretically by expanding the understanding of dynamic states of paradox (latency, salience and persistence). The research also engages with the literature on reports as strategic artifacts for managing tensions.

Keywords: Quantum approach; Tensions of sustainability; Organizational paradox theory; Sustainability report (search for similar items in EconPapers)
Date: 2026
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Persistent link: https://EconPapers.repec.org/RePEc:eme:srjpps:srj-10-2025-1020

DOI: 10.1108/SRJ-10-2025-1020

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