Corporate sense-making and sense-giving of public policies

Onna Malou van den Broek and Jamie Plaatjes

Chapter 18 in Elgar Encyclopedia of Business and Government, 2026, pp 100-104 from Edward Elgar Publishing

Abstract: In this entry, we will explore how the relationship between governmental policies and corporate activities is mediated by the social processes of sense-making and sense-giving. We start by discussing the theoretical roots of sense-making and sense-giving, before giving some examples of more contemporary and perhaps nuanced forms, namely sense-breaking and sense-censoring of public policies. We then draw on two illustrative examples: the case of the UN Sustainable Development Goals (SDGs) and the case of Integrated Reporting in South Africa. Particularly, we show that these governmental corporate sustainability policies resemble “boundary objects”, which are vague and ambiguous in nature, sparking an imminent need for sense-making and an opportunity for sense-giving. Furthermore, the case studies demonstrate how social elements of sense-making and sense-giving processes are shaped by the power dynamics between the actors. We also show the usefulness of metaphors which might spark forms of sense-hiding. We end by arguing that to create transformative corporate sustainability policies, we need more corporate sense-breaking that is transparent, accountable, and science-informed.

Keywords: Sense-giving; Sense-making; Sense-censoring; Public Policy; Sustainable Development Goals; Integrated Reporting (search for similar items in EconPapers)
Date: 2026
ISBN: 9781035307777
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