Making a difference

Abstract

PurposeThe purpose of this study is to contribute to the understanding of corporate processes for developing a sustainability report, the hurdles faced by organisations and the way in which organisational change towards improved accountability occurs and can lead to changes in sustainability performance.Design/methodology/approachThis research involves engagement through an action research approach involving the observation of corporate meetings, the provision of feedback on those meetings by the researchers and review of internet and hard copy sustainability reporting.FindingsThe study identified a number of impediments to the development of a sustainability reporting framework and its integration into planning and decision making, as well as forces for change. These were analysed using the organisational literature, particularly Kurt Lewin's integrated model of planned change. Differences were observed between the state‐owned organisation and prior studies of shareholder owned companies in their motivations for achieving sustainability and greater accountability.Practical implicationsFrom the organisation's perspective, the study provided immediate feedback which enhanced reporting practices and the incorporation of sustainability issues into decision making. The study has the potential to improve practice in other organisations through the identification of impediments to and forces for change not considered in prior theorising.Originality/valueThe action research approach contributes to knowledge and theorising in a way which could not have been achieved through interviews alone. It assisted change within the organisation in: adopting a sustainability reporting framework; integrating sustainability issues into planning and decision making; and, further embedding sustainability and accountability values. The findings in the state owned organisation contrast recent findings for shareholder‐owned companies.

Corporate social responsibility reporting and corporate governance mechanisms: An international outlook from emerging countries

“…According to Adams and McNicholas (2007), stakeholder theory suggests that the disclosure of financial, social, and environmental information is part of the dialogue between a firm and its stakeholders, and it provides information on activities that legitimises its behaviour as well as educates and informs with the aim of changing perceptions and expectations (Hossain, Alam, Hecimovic, Hossain, & Lema, 2016). In addition, by disclosing aspects of CSR, firms will achieve a better reputation and identity (Chan et al, 2014).…”

Corporate social responsibility strategy and economic business value of multinational companies in emerging economies: The mediating role of corporate reputation

“…First, it addresses recent calls in the literature for research into the role of CSR practices that contribute to sustainability of communities in emerging economies (Adams & McNicholas, 2007;Izzo, 2014;Jamali & Karam, 2018). By investigating the CSR practices of MNCS, this article provides insights into CSR strategy in a less studied context and increases our understanding of the processes of CSR strategy of MNCs in the region.…”

Applying GRI Sustainability Reporting in the Water Sector: Evidences from an Italian Company

“…Although several studies underscore the importance of sustainability disclosures and reporting in the water industry (Tregidga & Milne;2006;Adams & McNicholas, 2007;Larrinaga-Gonzà lez;2008;Mio, 2010), little attention has been paid to firms" implementation of the reporting process according to the GRI"s G4 guidelines and the adoptability of the related set of indicators. Our study presents twin aims: firstly, to illustrate the phases of GRI adoption followed by the Italian joint-stock company C.A.D.F.…”

“…Tregidga & Milne (2006) conducted an analysis of a water company"s environmental reports, covering the period from 1993 to 2003, to show the changing use of language and images over time, the impacts of these changes on sustainable development themes, and the implications of such constructions in term of organizational change. The study by Adams & McNicholas (2007), instead, is focused on the process for developing a sustainability report by a water company located in Australia; the research highlights the drivers to bring about change within organizations. Larrinaga-Gonzá lez (2008) explores sustainability accounting and accountability practices in nine public water utilities situated in southern Spain.…”