Crafting Sustainability Reporting

Abstract

Abstract Sustainability policies in the European Union (and elsewhere) are increasingly data driven: Data are collected and monitored for performance, with compliance subject to auditing by third-party entities. By analyzing the work practices, methods, and technologies used to produce sustainability reports, we make three contributions. Analytically, we contribute two interrelated processes of sustainability reporting: (1) embedding work , i.e., the integration of practices related the EU’s Corporate Sustainability Reporting Directive (CSRD), with a range of systems, routines, classification schemes, and digital tools that were not originally designed for CSRD compliance, and (2) interpretation work , i.e., the considerable and often underestimated effort required to address, deliberate, and navigate the ambiguities and uncertainties surrounding what regulatory compliance truly entails. Empirically, we contribute a rich account of how sustainability reporting is conducted from a practice-oriented perspective, drawing on our 18-month longitudinal investigation of a Scandinavian-based renewable energy company. We conclude by outlining future research avenues for digital sustainability.