Employee Sensemaking on the Importance of Sustainability Reporting in Sustainability Identity Change
Onkila, T., Mäkelä, M., & Järvenpää, M. (2018). Employee Sensemaking on the Importance of Sustainability Reporting in Sustainability Identity Change. Sustainable Development, 26(3), 217-228. https://doi.org/10.1002/sd.1696
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Sustainable DevelopmentDate
2018Discipline
Basic or discovery scholarshipLaskentatoimiYritysten ympäristöjohtaminenBasic or discovery scholarshipAccountingCorporate Environmental ManagementCopyright
© 2017 John Wiley & Sons, Ltd and ERP Environment.
This study examines employee sensemaking processes in order to understand the role of
sustainability reporting in organizational identity change. Through an analysis of 52
interviews with employees in two Finnish companies we develop sensemaking frames for
understanding the role of sustainability reporting in organizational identity change. The three
sensemaking frames are individualistic, relational and decoupled. Each of these sensemaking
frames differs in stakeholder orientation. They indicate that sensemaking influences the
interpretation of how important sustainability reporting is for organizational identity change
towards sustainability. The study showed how the individualistic and relational frames serve
as sensemaking frames for framing sustainability reporting as being possibly beneficial in
organizational identity change. However, the decoupled frame highlights the deficiencies of
reporting, especially from the perspective of a collectivistic stakeholder orientation. We
propose that a better understanding of the decoupled sensemaking frame helps to understand
the justifications for the increasing criticism that has been targeted at sustainability reporting.
...


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John Wiley & Sons Ltd.ISSN Search the Publication Forum
0968-0802Keywords
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