Triggering sustainability communication in a B2B context: combining action research and sensemaking

Abstract

PurposeThe 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/approachThe 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.FindingsCorporate 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 implicationsA 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/valueThe 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.

Methodological Insights “Materiality is …”: sensemaking and sensegiving through storytelling

“…Through our analysis, we contribute to the sensemaking and sensegiving literature-in particular, the sensemaking and sensegiving literature within accounting (Apostol et al, 2021;Baker and Schaltegger, 2015;Goretzki and Messner, 2016;Kraus and Str€ omsten, 2012;Stein et al, 2017;Tillman and Baker, 2008). Sensemaking is often triggered by disruption "such as issues, events, or situationsfor which the meaning is ambiguous and/or outcomes uncertain" (Maitlis and Christianson, 2014, p. 70).…”

“…This point is reflected in the accounting literature. For example, Puhakka (2017) examines sensemaking during an episode of post-acquisition integration, while Apostol et al (2021) explore sensemaking in the adoption of sustainability reporting in a business-to-business (B2B) company. In addition, Goretzki and Messner (2016) employ a sensemaking framework in their study of planning meetings on uncertain future events within an Austrian manufacturing company.…”

“…Though Rebecca does not have a part in William or Daniel's stories, we find that her role is pivotal in the co-construction of meaning and the act of storytelling itself. The sharing of lived stories based on reflection and self-realisation, in turn, creates potential moments of realisation (Apostol et al, 2021;Weick, 1995) for the interviewer. Thus, lived storytelling leads to the co-construction of a deeper, shared understanding of materiality between the storyteller and Rebecca.…”

“…Our focus on materiality across both the financial and nonfinancial contexts is also somewhat novel and demonstrates the value of considering materiality across multiple settings (see Moroney and Trotman (2016) for another rare example of a consideration across multiple contexts). Second, we contribute to the use of sensemaking and sensegiving within accounting (Apostol et al, 2021;Baker and Schaltegger, 2015;Goretzki and Messner, 2016;Kraus and Str€ omsten, 2012;Stein et al, 2017;Tillman and Baker, 2008). Our analysis, and a reflection on our role within the research, demonstrates the value of this perspective in understanding accounting concepts.…”

Contract‐Based Knowledge Protection and Cooperation Performance: The Effects of Technological Turbulence and Legal System Completeness

“…By explicating the impact of legal system completeness on contract‐based knowledge protection, our study suggests that the external uncertain environment enhances firms’ sensemaking when it increases the expected benefits of – or reduces the costs of – sensemaking. The findings are consistent with the argument that low external pressures and fewer anticipated benefits make further sensemaking unappealing (Apostol et al ., 2021). This study thus improves the understanding of the underlying mechanisms and processes that activate, influence and enable sensemaking (Brown, Colville and Pye, 2015; Johnson and Bock, 2017; Schildt, Mantere and Cornelissen, 2020).…”