The Devil is in the detail:An interpretative, comparative study of organizational sustainability reporting from a communicative constitution of organization (CCO) approach: How do organizations communicate on sustainability issues through sustainability reporting?

Mushongera, Talent Kumbirai

4. term

Global Refugee Studies, Master

2020

2020-06-01

71

Mange virksomheder udgiver bæredygtighedsrapporter for at vise deres miljømæssige og sociale indsatser. Men begrebet bæredygtighed er omstridt. I dette studie spores begrebets rødder til naturbeskyttelse, mens “bæredygtig udvikling” ofte bruges som ramme i erhvervslivet. Derfor undersøger studiet, hvordan virksomheder udtrykker deres bæredygtighed i deres rapportering. Med udgangspunkt i CCO-tilgangen (kommunikativ konstitution af organisation), som ser organisationer som skabt gennem kommunikation, analyseres, hvordan virksomheder fremstiller og forklarer sig selv i deres egne tekster. Metoden er en sammenlignende dokumentanalyse af Starbucks og Max Burger. Data blev læst for underliggende temaer (latent kodning) og grupperet i fire kategorier: bæredygtighedspåstande, rejsemetaforer, økonomiske og sociale aspekter samt bæredygtighedshandlinger. Resultaterne viser, at bæredygtighed blev præsenteret på måder, der bevarede eksisterende forretningspraksis og understøttede fortsat vækst. Rejsemetaforer beskrev bæredygtighed som en lang vej, hvilket havde tendens til at udskyde konkrete løsninger på miljøproblemer. Under kategorien økonomiske og sociale aspekter blev disse prioriteret gennem “triple bottom line”-rapportering, mens miljømæssige spørgsmål blev nedtonet. Starbucks’ handlinger placerede sig i krydsfeltet mellem sociale og økonomiske hensyn, mens Max Burger adresserede miljøspørgsmål på måder, der ikke var integreret i kerneforretningen. Afslutningsvis argumenterer studiet for, at økologiske spørgsmål bør håndteres direkte fra et bæredygtighedsperspektiv, fordi tilgangen til bæredygtig udvikling let marginaliserer miljøet.

Many companies publish sustainability reports to showcase their environmental and social efforts. Yet “sustainability” is a contested term. This study traces the concept back to environmental preservation, while noting that “sustainable development” is the dominant frame in business. It therefore examines how companies express sustainability in their reporting. Using the communicative constitution of organization (CCO) approach—which views organizations as shaped by communication—the study analyzes how firms present and explain themselves in their own texts. The method is a comparative document analysis of Starbucks and Max Burger. The data were read for underlying themes (latent coding) and grouped into four categories: sustainability claims, journey metaphors, economic and social aspects, and sustainability actions. Findings show that sustainability was introduced in ways that preserved existing business practices and supported continued growth. Journey metaphors framed sustainability as a long path, which tended to defer concrete solutions to environmental issues. In the economic and social aspects category, these priorities were emphasized through triple bottom line reporting, while environmental concerns were downplayed. Starbucks’ actions focused at the intersection of social and economic issues, whereas Max Burger addressed environmental issues in ways that were not integrated into its core business. The study concludes that ecological issues should be addressed directly from a sustainability standpoint, because the sustainable development framing used by businesses often marginalizes the environment.

[This abstract was generated with the help of AI]

Sustainability, environmental issues, sustainability communication, communication,

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Mushongera, Talent Kumbirai:

• How do visual representations and engagements on Instagram re/construct self identities? (2018)