Title: A Study of Discourse and Meaning-Making in Corporate Sustainability Reporting
Abstract: The underpinning notion of sustainability and report structure in the current corporate sustainability reporting is normalized by the prevailing adoption of industry frameworks and standards (e.g., the Triple Bottom Line framework and the Global Reporting Initiative Standards). Business sustainability discourse does not only reflect companies’ identities and positions in regard of their engagement with the global sustainability emergency, but also socially constructs the reality of what companies are facing and choose to do. In this thesis, five common elements of business sustainability discourse and the strategies of symbolic construction employed in the latest published sustainability reports from H&M, IKEA, NIKE and RUSTA are identified. The companies’ internal sustainability officers’ meaning-making regarding corporate sustainability and reporting is shown to affect the structuration cycle of corporate sustainability reporting. A narrative is established to connect the elements of business sustainability discourse with the meaning-making of companies’ sustainability officers. Both company organizations and individuals are encouraged to transcend the current ideological lock-in in corporate sustainability and reporting. (Less)
Publication Year: 2020
Publication Date: 2020-01-01
Language: en
Type: article
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