Triggering sustainability communication in a B2B context: combining action research and sensemaking
Apostol, Oana; Mäkelä, Marileena; Heikkilä, Katariina; Höyssä, Maria; Kalliomäki, Helka; Jokinen, Leena; Saari, Jouni (2021)
Apostol, Oana
Mäkelä, Marileena
Heikkilä, Katariina
Höyssä, Maria
Kalliomäki, Helka
Jokinen, Leena
Saari, Jouni
2021
Accounting, Auditing & Accountability Journal
Julkaisun pysyvä osoite on
https://urn.fi/URN:NBN:fi:tuni-202202252166
https://urn.fi/URN:NBN:fi:tuni-202202252166
Kuvaus
Peer reviewed
Tiivistelmä
Purpose – 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.<br/>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 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. <br/>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.<br/>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.<br/>Keywords Corporate sustainability, Sustainability communication, Sensemaking, Action research, Business-to-business
Kokoelmat
- TUNICRIS-julkaisut [24349]