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dc.contributor.authorApostol, Oana
dc.contributor.authorMäkelä, Marileena
dc.contributor.authorHeikkilä, Katariina
dc.contributor.authorHöyssä, Maria
dc.contributor.authorKalliomäki, Helka
dc.contributor.authorJokinen, Leena
dc.contributor.authorSaarni, Jouni
dc.date.accessioned2021-07-12T10:50:48Z
dc.date.available2021-07-12T10:50:48Z
dc.date.issued2021
dc.identifier.citationApostol, O., Mäkelä, M., Heikkilä, K., Höyssä, M., Kalliomäki, H., Jokinen, L., & Saarni, J. (2021). Triggering sustainability communication in a B2B context : combining action research and sensemaking. <i>Accounting, Auditing and Accountability journal</i>, <i>34</i>(4), 849-876. <a href="https://doi.org/10.1108/aaaj-08-2019-4125" target="_blank">https://doi.org/10.1108/aaaj-08-2019-4125</a>
dc.identifier.otherCONVID_51598248
dc.identifier.urihttps://jyx.jyu.fi/handle/123456789/77106
dc.description.abstractPurpose The paper explores processes associated with the adoption of corporate sustainability communication in a B2B context. It employs a combined action research and sensemaking approach to document moments that precede the initiation of external sustainability communication. Design/methodology/approach The paper is the outcome of an action research project, where we examine the case of one industrial company that was silent on its multiple sustainability-related practices, but recently decided to become more transparent to the outside world. A processual approach to sensemaking is adopted to show how organisational and non-organisational members actively participated in meaning co-construction. Findings Corporate silence can be disrupted by triggering events that cause moments of sudden realisation for organisational members, eventually leading to the initiation of sensemaking processes inside the organisation. Once this occurs, the possibility of externally communicating sustainability appears a feasible and strategic approach to pursue. We document how different actors are involved in meaning co-construction and how the entire process of sensemaking unfolds. Practical implications A sensemaking approach sheds light on the complexity of sustainability communication, where multiple actors are involved. This is a useful approach to consider in order to couple sustainability with other organisational practices. Moreover, sensemaking opens a window of opportunity for various societal actors' interventions to shape the role and content of sustainability communication. Originality/value The paper offers an original, theoretically informed methodological contribution to the literature on sustainability communication by coupling a sensemaking approach with action research. The approach is employed to examine the role of internal organisational actors in sustainability reporting processes, an area that has received scant attention.en
dc.format.mimetypeapplication/pdf
dc.language.isoeng
dc.publisherEmerald
dc.relation.ispartofseriesAccounting, Auditing and Accountability journal
dc.rightsCC BY 4.0
dc.subject.othercorporate sustainability
dc.subject.othersustainability communication
dc.subject.othersensemaking
dc.subject.otheraction research
dc.subject.otherbusiness-to-business
dc.titleTriggering sustainability communication in a B2B context : combining action research and sensemaking
dc.typearticle
dc.identifier.urnURN:NBN:fi:jyu-202107124291
dc.contributor.laitosKauppakorkeakoulufi
dc.contributor.laitosSchool of Business and Economicsen
dc.contributor.oppiaineYritysten ympäristöjohtaminenfi
dc.contributor.oppiaineBasic or discovery scholarshipfi
dc.contributor.oppiaineCorporate Environmental Managementen
dc.contributor.oppiaineBasic or discovery scholarshipen
dc.type.urihttp://purl.org/eprint/type/JournalArticle
dc.type.coarhttp://purl.org/coar/resource_type/c_2df8fbb1
dc.description.reviewstatuspeerReviewed
dc.format.pagerange849-876
dc.relation.issn1368-0668
dc.relation.numberinseries4
dc.relation.volume34
dc.type.versionpublishedVersion
dc.rights.copyright© Oana Apostol, Marileena Mäkelä, Katariina Heikkilä, Maria Höyssä, Helka Kalliomäki, Leena Jokinen and Jouni Saarni. Published by Emerald Publishing Limited.
dc.rights.accesslevelopenAccessfi
dc.relation.grantnumber320205
dc.subject.ysoyritykset
dc.subject.ysomerkitys (tärkeys)
dc.subject.ysoyritysmarkkinointi
dc.subject.ysokestävä kehitys
dc.subject.ysoyritysviestintä
dc.subject.ysotoimintatutkimus
dc.format.contentfulltext
jyx.subject.urihttp://www.yso.fi/onto/yso/p3128
jyx.subject.urihttp://www.yso.fi/onto/yso/p7010
jyx.subject.urihttp://www.yso.fi/onto/yso/p12743
jyx.subject.urihttp://www.yso.fi/onto/yso/p8470
jyx.subject.urihttp://www.yso.fi/onto/yso/p26122
jyx.subject.urihttp://www.yso.fi/onto/yso/p182
dc.rights.urlhttps://creativecommons.org/licenses/by/4.0/
dc.relation.doi10.1108/aaaj-08-2019-4125
dc.relation.funderResearch Council of Finlanden
dc.relation.funderSuomen Akatemiafi
jyx.fundingprogramStrategic research programmes, AoFen
jyx.fundingprogramStrategisen tutkimuksen ohjelmat STN, SAfi
jyx.fundinginformationThe authors wish to thank Tekes the Finnish Funding Agency for Technology and Innovation (grant number 4116/31/2015) for funding this research. Oana Apostol acknowledges the financial support from the Academy of Finland research project (decision no. 324215) under the leadership of Professor Eija Vinnari. Marileena Mäkelä’s work was supported by the Strategic Research Council at the Academy of Finland under Grant [320205], project CICAT2025. The authors thank Paul Healy and Kari Lukka for their constructive suggestions on earlier versions of the paper. The authors also acknowledge useful comments received at the following events: 1st Ireland Congress on Social and Environmental Accounting Research Kemmy Business School, University of Limerick, Ireland, October 2016; Interdisciplinary Accounting Discussion Group, University of Turku, December 2016; internal seminar of the Department of Accounting and Finance, University of Turku, April 2019; seminar at the Royal Holloway University of London in June 2019 and Respman seminar at Tampere University in September 2020.
dc.type.okmA1


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