Examining the institutional work of sustainability reporting managers and sustainability assurance providers: An institutional work perspective
type: CreativeWork
description: Sustainability reporting and sustainability assurance are new accounting technologies which have been introduced to assist organisations in transitioning to a sustainable growth model. The overarching research objective guiding this study is to understand how sustainability reporting managers (SRMs) prepare sustainability reports and how sustainability assurance providers (SAPs) undertake sustainability assurance. The study draws on Lawrence and Suddaby’s (2006) typology to understand the forms of institutional work SRMs and SAPs undertake as they perform their roles and how these efforts affect the institutionalisation of sustainability reporting and sustainability assurance. Given the interpretive nature of this research the tenants of hermeneutic theory are used to provide the research methodology and research method to guide the investigation. Data comprises of semi-structured interviews with SRMs and SAPs based in Australia and New Zealand. From the overarching research objective, three research questions are addressed. The first research question explores the supply-side of the sustainability assurance market. The institutional efforts of accounting sustainability assurance (ASAPs) are directed at institutionalising sustainability assurance as similar to or the same as a traditional financial statements audit. In comparison, the institutional efforts of non-accounting sustainability assurance providers (NASAPs) are directed towards institutionalising sustainability assurance as a vehicle designed to drive sustainability within reporting organisations. The second research question explores the institutional work of SRMs as they attempt to institutionalise sustainability reporting within their organisations. SRMs play the role of sustainability reporting champions and sustainability reporting experts. These efforts occur within the backdrop of the new GRI G4 reporting guidelines. As a result, SRMs are changing the normative foundations underlying sustainability …
abstract: Sustainability reporting and sustainability assurance are new accounting technologies which have been introduced to assist organisations in transitioning to a sustainable growth model. The overarching research objective guiding this study is to understand how sustainability reporting managers (SRMs) prepare sustainability reports and how sustainability assurance providers (SAPs) undertake sustainability assurance. The study draws on Lawrence and Suddaby’s (2006) typology to understand the forms of institutional work SRMs and SAPs undertake as they perform their roles and how these efforts affect the institutionalisation of sustainability reporting and sustainability assurance. Given the interpretive nature of this research the tenants of hermeneutic theory are used to provide the research methodology and research method to guide the investigation. Data comprises of semi-structured interviews with SRMs and SAPs based in Australia and New Zealand. From the overarching research objective, three research questions are addressed. The first research question explores the supply-side of the sustainability assurance market. The institutional efforts of accounting sustainability assurance (ASAPs) are directed at institutionalising sustainability assurance as similar to or the same as a traditional financial statements audit. In comparison, the institutional efforts of non-accounting sustainability assurance providers (NASAPs) are directed towards institutionalising sustainability assurance as a vehicle designed to drive sustainability within reporting organisations. The second research question explores the institutional work of SRMs as they attempt to institutionalise sustainability reporting within their organisations. SRMs play the role of sustainability reporting champions and sustainability reporting experts. These efforts occur within the backdrop of the new GRI G4 reporting guidelines. As a result, SRMs are changing the normative foundations underlying sustainability …
author: Farooq, Muhammad Bilal
keywords: Sustainability reporting, Sustainability assurance, Sustainability accounting, Institutional work
license: https://researchcommons.waikato.ac.nz/bitstreams/75cb4cda-3d81-4f13-bb8a-8df82bd051f7/download
date published: 2016
date modified: 2026-07-24T05:57:33Z
provider: University Waikato
publisher: Networked Digital Library of Theses and Dissertations
type: WebPage
source organization: University of Waikato