Organisational dynamics of environmental/sustainability reportinga case for structure and agency of collective actors
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Universidad Pablo de Olavide
info
ISSN: 0210-2412
Year of publication: 2019
Volume: 48
Issue: 4
Pages: 406-429
Type: Article
More publications in: Revista española de financiación y contabilidad
Abstract
This paper reports a research engagement with a Spanish electricity organisation to analyse a dynamic process of structuration within the firm. Structuration for the development of environmental/sustainability reporting, as part of a wider undertaking by the firm towards environmental/sustainability management. The study therefore responds to recent calls to advance structuration theory and for an in-depth, contextual and interventionist exploration of accounting. It does so by underlining legitimation, signification and domination structures developed to respond to institutional pressures, as well as the agency of collective actors, the accounting department and the environmental/sustainability management department.
Funding information
The author would like to thank the reviewers, Carlos Larrinaga and Jesse Dillard for their helpful comments. I am also grateful for the financial support received from Ministry of Industry and Competitiveness, FEDER and Junta de Castilla y Le?n (ECO2015-65782-P and BU058P17) and Junta de Andaluc?a (SEJ-111).Funders
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- SEJ-111
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- ECO2015-65782-P
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