2019
DOI: 10.1108/aaaj-11-2016-2796
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No more fairytales: a quest for alternative narratives of sustainable business

Abstract: Purpose The purpose of this paper is to explore storytelling in sustainability reporting. The author posits that large PLCs use their sustainability reports to support the construction of a fairytale of “sustainable business”, and asks if organisations with an alternative purpose (social enterprises, values-based SMEs) and/or ownership structure (co-operatives, partnerships) can offer a counter-narrative of the sustainability–business relationship. Design/methodology/approach The paper uses the literature on… Show more

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Cited by 21 publications
(14 citation statements)
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References 120 publications
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“…Interestingly enough, these findings are in line with recent studies on sustainable development reporting narrative [85] and institutionalization of sustainability reporting within organization. In exploring how sustainability reporting managers institutionalize sustainability reporting within organizations, Farooq and de Villier [86] affirm that organizations require time in order to achieve a higher level of maturity and a deeper embedding and routinization of sustainability reporting, identifying ten reasons why material issues are not always (adequately) disclosed.…”
Section: Discussionsupporting
confidence: 90%
“…Interestingly enough, these findings are in line with recent studies on sustainable development reporting narrative [85] and institutionalization of sustainability reporting within organization. In exploring how sustainability reporting managers institutionalize sustainability reporting within organizations, Farooq and de Villier [86] affirm that organizations require time in order to achieve a higher level of maturity and a deeper embedding and routinization of sustainability reporting, identifying ten reasons why material issues are not always (adequately) disclosed.…”
Section: Discussionsupporting
confidence: 90%
“…As occurs with any hot topic in the academic and professional debate, IR is not exempt from criticism. A widespread skepticism is growing about IR's ability to effectively contribute to corporate sustainability [43] and move beyond communication [44], leading some researchers to brand IR a failure [23]. Aware of that, the IIRC is currently refreshing the IR Framework to ensure integrated reporting continues to meet the wider goals of financial stability and sustainable development.…”
Section: Integrated Reporting: a Long Journeymentioning
confidence: 99%
“…However, in the past, companies used to adopt corporate soft law about socially responsible behaviours as an instrument to increase their reputation rather than as an effective tool for transparency (Bebbington et al, 2012; Garcia‐Torea et al, 2019). In fact, prior studies highlighted that the adoption of social responsible practices by organisations could be negatively influenced by unethical mechanisms such as blue washing, greenwashing or impression management (Berliner & Prakash, 2015; Di Tullio et al, 2019; O'Dochartaigh, 2019; Pizzi et al, 2020). Furthermore, other studies have demonstrated that companies recurs to a tick‐box approach when it comes to implement CSR due diligence (Abdo et al, 2018; Ackers & Eccles, 2015).…”
Section: Research Backgroundmentioning
confidence: 99%