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

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.

RESUMEN

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.

KEYWORDS:

• Organizational dynamics
• environmental and sustainability reporting
• structure
• agency
• engagement research
• qualitative case study

PALABRAS CLAVE:

• Dinámica organizativa
• informes medioambientales y de sostenibilidad
• estructura
• agencia
• investigación colaborativa
• estudio de caso cualitativo

Acknowledgments

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 León (ECO2015-65782-P and BU058P17) and Junta de Andalucía (SEJ-111).

Disclosure statement

No potential conflict of interest was reported by the author.

Notes

1. Strong structuration theory, an adaptation of Giddens structuration theory, suggests a framework in which its proponent, Stones (2005), gives greater prominence to spatial relations and how different actors interact with one another (see Coad et al., 2016 for further reference and application in accounting research).

2. One of such consultancy reports was the outcome of a research project on environmental reporting commissioned to a team that included the author of this paper.

3. Clear air legislation was introduced by law in 1972 and Decree 833 in 1975. Additional regulations were introduced regarding environmental impact assessment and effluent control. Further regulations were introduced in the 80s on water contamination, toxic releases and coastline protection, anticipating or following the accession of Spain to the European Union in 1986 (UNESA, 2001).

4. A first proposal for the identification of environmental cost concepts was issued by 1993.

5. The green mailbox was a communication resource devised first, for internal stakeholders, and later, for all internal and external stakeholders, to send electronic messages regarding environmental concerns to the organisation.