Organisational dynamics of environmental/sustainability reporting: a case for structure and agency of collective actors

• Carmen Correa Ruiz ^[1]
  1. [1] Universidad Pablo de Olavide

     Universidad Pablo de Olavide

     Sevilla, España

     
• Localización: Revista española de financiación y contabilidad, ISSN 0210-2412, Vol. 48, Nº 4, 2019, págs. 406-429
• Idioma: inglés
• DOI: 10.1080/02102412.2019.1632019
• Títulos paralelos:
  • La dinámica organizativa para el desarrollo de los informes medioambientales/de sostenibilidad: un caso sobre estructura y agencia de actores colectivos
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• Dialnet Métricas: 3 Citas
• Resumen
  • español

    Este trabajo explica una iniciativa de investigación sobre una empresa eléctrica española para analizar el proceso dinámico de estructuración llevado a cabo para desarrollar el informe medioambiental/de sostenibilidad como parte de un proyecto más amplio de gestión medioambiental/de sostenibilidad de la compañía. El estudio responde así a los recientes llamamientos que subrayan la necesidad de avanzar la teoría de la estructuración y de realizar investigaciones en contabilidad de carácter cualitativo, contextual e intervencionista. Para ello, se profundiza en las estructuras de legitimación, significación y dominación desarrolladas para responder a las presiones institucionales así como en la agencia de actores colectivos como el departamento de contabilidad o el departamento de gestión medioambiental/sostenibilidad.

  • English

    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.

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