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This comment provides a discovery-oriented reading of grounded theory which supplements the verification-oriented approach to level specification. I address how grounded theory can be used to discover new constructs, to surface properties of constructs, to validate constructs, and to enhance understanding of levels of analysis of constructs. Two approaches to the integration of qualitative and quantitative data in grounded theory are discussed: the linking approach and computer-aided interpretive textual analysis. The comment shows how multi-level constructs can be developed from real life interaction using discovery oriented grounded theory.

The purpose of this paper is to shed further light on how corporate environmental disclosures are used to respond to institutional pressures stemming from the social context.

Interpretive textual analysis is applied to discuss how the environmental disclosures of a leading Finnish chemical company developed during the period 1972‐2005. This discussion is accompanied by an analysis of the social and institutional context in which the company has been operating. The development of the disclosures is reflected against changing social and institutional pressures identified from the perspective of new institutional sociology.

The results show that during these 34 years there have been major transitions in the rhetoric used by the case company in its environmental disclosures. These transitions coincide with changes in the social and institutional context. It is argued that the case company has adjusted its disclosures to respond to the varying institutional pressures in order to maintain a legitimate position in society.

The subjective nature of the interpretive approach and the use of a single case limit the generalisability of the results. However, the longitudinal approach is argued to produce valuable insights on how corporate disclosures are used as a communication tool to portray the organisation in a certain light.

The study adds to a growing body of literature using interpretive approaches in deconstructing corporate disclosures. The influence exerted by social and institutional pressures on corporate disclosures is highlighted, further research avenues can therefore be proposed.

The study examines the social and environmental responsibility indicators disclosed by three International Council on Mining and Metals (ICMM) corporate mining members in their social and environmental reporting (SER) from 2006 to 2014. To achieve this aim, the author limits the data two years before (i.e. from 2006 to 2007) and six years after (i.e. from 2009 to 2014) the implementation of the Sustainable Development Framework in the mining sector in 2008.

Using the techniques of content analysis and interpretive textual analysis, this study examines 27 social and environmental responsibility reports published between 2006 and 2014 by three ICMM corporate mining members. The study develops a disclosure index based on the earlier work of Hackston and Milne (1996), together with other disclosure items suggested in the extant literature and considered appropriate for this work. The disclosure index for this study comprised six disclosure categories (“employee”, “environment”, “community involvement”, “energy”, “governance” and “general”). In each of the six disclosure categories, only 10 disclosure items were chosen and that results in 60 disclosure items.

A total of 830 out of a maximum of 1,620 social and environmental responsibility indicators, representing 51% (168 employees, 151 environmental, 145 community involvement, 128 energy, 127 governance and 111 general) were identified and examined in company SER. The study showed that the sample companies relied on multiple strategies for managing pragmatic legitimacy and moral legitimacy via disclosures. Such practices raise questions regarding company-specific disclosure policies and their possible links to the quality/quantity of their disclosures. The findings suggest that managers of mining companies may opt for “cherry-picking” and/or capitalise on events for reporting purposes as well as refocus on company-specific issues of priority in their disclosures. While such practices may appear appropriate and/or timely to meet stakeholders’ needs and interests, they may work against the development of comprehensive reports due to the multiple strategies adopted to manage pragmatic and moral legitimacy.

A limitation of this research is that the author relied on self-reported corporate disclosures, as opposed to verifying the activities associated with the claims by the sample mining companies.

The findings from this research will help future social and environmental accounting researchers to operationalise Suchman’s typology of legitimacy in other contexts.

With growing large-scale mining activity, potential social and environmental footprints are obviously far from being socially acceptable. Powerful and legitimacy-conferring stakeholders are likely to disapprove such mining activity and reconsider their support, which may threaten the survival of the mining company and also create a legitimacy threat for the whole mining industry.

This study innovates by focusing on Suchman’s (1995) typology of legitimacy framework to interpret SER in an industry characterised by potential social and environmental footprints – the mining industry.

The purpose of this paper is to qualitatively describe and explain the contemporary Finnish discourse of municipal managers. The emphasis within is on analyzing the encounters of the public sector management discourse and the private sector management discourse, and the effects that these encounters have on the construction and representation of municipal management.

The study is based on a three-phase discourse analysis, proceeding from the textual and linguistic level through interpretive analysis to critical analysis. This analysis is based on the proceedings and presentations of a seminar of municipal leadership and management, arranged in 2013 in Finland.

The encounters of the discourses form three types: apposition of actors; contradiction and conflict of contexts; and domination of the private sector discourse. Apposition is a surface-level phenomenon, synonymizing the actors of the two discourses. Contradiction and conflict are caused by the incompatibility of operational and value contexts. Domination is a phenomenon of prioritizing the private sector principles and values in conflict situations. All these may affect the role and work of, as well as expectations toward, the municipal manager.

Further research and more samples are needed to assess wider applicability of the present findings.

The study highlights the roles of language and discourse in the construction and representation of municipal management and managers. It increases the importance of understanding the discursive elements of the new public management phenomenon. In addition, the study supplements the existing macro-level studies.

Although the number of studies that investigate supply chain sustainability learning has increased, little is known about the way sub-suppliers build knowledge and learn sustainability practices. Thus, moving beyond merely investigating the accumulation of knowledge, this research explores sub-suppliers’ knowing that supports the learning of sustainability practices in a multi-tiered food supply chain.

In the conduct of this interpretive research in South Brazil, two ethnographies were completed during 74 days of observations to understand similarities and differences between certified and non-certified sub-suppliers with respect to sustainability practices. As part of our research conducted in the context of poultry production, secondary data and data gathered through semi-structured interviews with representatives of the buyer and first-tier supplier firms were used to provide a better comprehension of the multi-tiered supply chain context. Then, we executed an interpretive textual analysis.

Our investigation explored six vignettes to reveal ways of learning sustainability practices in terms of waste management, biosecurity and animal welfare. Although the buyer firm requested these practices, we noted that the first-tier supplier was responsible for translating the practices to sub-suppliers. Moreover, we found that sustainability learning was shaped by the sub-supplier context embodied in knowledge through knowing. The ways of learning were related to sharing knowledge between experts and novices with the support of material practices; however, knowledge was also gained by unlearning some knowledge shared by the supplier. Sustainability practice learning, thus, was performed in a space of learning via knowledge creation among practitioners.

Recognising how sustainability learning happens in a multi-tiered supply chain context can help managers to develop plans to implement sustainability practices that will broaden their sustainability knowledge.

Unlike previous studies on supply chain sustainability learning, we reveal ways that sustainability practices emerge from knowledge that results from sub-suppliers’ knowing. We also explain how unlearning can consciously occur in several situations of sustainability learning.

The purpose of this chapter is to examine how a multinational enterprise (MNE) makes sense of the ‘wicked problem’ of corporate social responsibility (CSR).

We analyse the single case of an acknowledged leader in CSR, Unilever. We undertake an interpretive textual analysis of how Unilever has accounted for its progress towards greater social and environmental responsibility in its annual social and environmental reports published between 2000 and 2012.

We identify enduring themes as well as what has changed in this 12-year period. We conclude that while Unilever has made definite progress, becoming more confident and ambitious in its plans and achievements, it potentially runs the risk of reducing CSR to a ‘tame problem’ that can be solved through technical solutions that offer win-win solutions and do not challenge the economic theory of the firm.

We show the value of using the perspective of ‘wicked problems’ to understand the complexity of the CSR challenge facing the MNE.

We suggest that the current approach of measuring CSR progress has limitations and potentially negative side effects.

Our chapter offers a novel conceptualisation of CSR, as well as empirical evidence of CSR as a process of corporate sensemaking in the face of ‘wicked problems’.

The major purpose of this paper is to answer the overarching questions of how multinational corporations (MNCs) address the multiple institutional logics of accountability and pressures of the field in which they operate and how the dominant logic changes and shifts in response to such pressures pre- and post-disaster situation.

In-depth interpretive textual analyses of multiple longitudinal data sets are conducted to study the case of the Fundão dam disaster. The data sources include historical documents, academic articles and public institutional press releases from 2000 to 2016, covering the environment leading to the case study incident and its aftermath.

The findings reveal how MNCs' plurality of and, at times, conflicting institutional logics shape the organizational behaviors, actions and nonactions of actors pre-, peri- and post-disaster. More specifically, the predominance bureaucracy embedded in the state-corporatist logic of the host country before a disaster allows the strategic subunit of an MNC to continue operating while causing various forms of environmental damage until a globally visible disaster triggers a reversal in the dominant logic toward the embrace of wider, global, emergent social and environmental accountability.

This paper contributes to discussions regarding the need to explore in depth of how MNCs respond to multiple institutional pressures in practice. This study extends the literature concerning disaster accountability, state-corporatism and logic-shifting by exploring how MNCs respond to the plurality of institutional logics and pressures over time and showing how, in some cases, logics not only reinforce but also contrast with each other and how a globally exposed disaster may trigger a shift in the dominant logic governing MNCs' responses.

The purpose of this study is to examine how accounting for sustainable development (SD) in Malaysian organisations decouples economic growth from ecological consequences. The research analyses the empirical evidence of organisational responses and actions that purport to support SD in a developing country.

This study uses a discursive model of institutional theory to examine the relationship between texts, discourse and action within Clean Development Mechanism (CDM) organisations. This study uses both qualitative content and interpretive textual analysis of Malaysian organisations project design documents (PDDs) and interview transcripts to interpret and determine the “conceptions” of SD.

Documentation and interviews with Malaysian CDM organisations show that SD conceptions range from “business as usual” to weak ecological modernisation. The key narratives are both economic and technocratic but have little to do with SD concerns about ecological limitations and social equity.

The empirical evidence provides insights into the motivations and challenges of a developing country's commitment to SD. We perform the study in an accountability space other than corporate financial reporting. Unlike external corporate reports, PDDs are closer to the underlying organisational reality as they are internal project documents made publicly accessible through the United Nations Framework Convention on Climate Change, allowing for a more transparent evaluation. The evidence shows how the organisational approach to SD is institutionalised through the mediating role of discourse and texts used by the actors within the CDM.

The paper offers insights on the response of a Big4 firm to the COVID-19 crisis vis-à-vis moral considerations. More specifically, the authors draw on Bauman's (1990) “moral impulse” to explore how the interrelated tactics of distancing, effacement of the face and reduction of people to traits tend to weaken moral considerations and negatively influences decisions and actions.

The authors adopt a qualitative approach that involves an interpretive textual analysis of the COVID-19 responses of a Big 4 accounting firm. Their study uses two vignettes in which they problematise aspects of the actions and ethico-social contribution of a Big4 firm in the heat of a global pandemic.

The findings reveal examples of effacement of the human face (depersonalization/dehumanization) and reduction of persons to traits, as well as excessive distancing between the “doing” actors and those individuals who bear the consequences of those actions. Revealing an opportunity lost, the authors’ vignettes indicate that the reduction to traits tactics led to dissembling and dehumanizing employees into resources that perform tasks that are “value-add” for the organisation, consonant with neoliberal ideologies.

The common limitations of qualitative approach apply to the current study for generalisability. The authors also rely heavily on publicly available information given the time frame they were faced with and their chosen research approach.

Drawing on accounting delineation debates, the paper calls for societal dialogues for reshaping the “official” accounting of events.

The authors elaborate moral impulse through the interrelated tactics of distancing, effacement of the face and reduction to traits, during a crisis. Their study mobilises a moral evaluation through which they uncover documented responses by a Big4 firm during the COVID-19 crisis. The study shows how the norms of human action have been systematically cut off from the original moral habitat and subordinated, and evaluated according, to business standards.

The purpose of this research paper is to explore the understanding of sustainable development and sustainability reporting concepts among Malaysian local authorities' personnel.

The research involved interviews with 23 respondents from 16 selected councils in Malaysia. Interview results were analysed by using the interpretive textual analysis.

The meaning of the sustainable development concept is quite broad from the local authority's perspective in Malaysia. Local authorities' personnel view sustainable development as: societalist, ecologist and individualist. Only staff directly involved in the sustainable development activity implementation understood the meaning of the sustainable development concept. The respondents indicated the importance of educating people on the awareness of sustainable development in their understanding on this concept. Consistent with the western values, 13 councils (81 per cent) agreed with the definition by GRI.

The research is restricted to Malaysian local authorities and is descriptive in nature. The findings are limited to case studies in several states, thus generalizing the results is not possible at this stage.

There is a deeper appreciation of where local authority personnel gain their understanding of sustainable development issues, and how they participate in the discourse around sustainable development.

Very little research has been undertaken into how local authority personnel gain their knowledge, either about sustainable development and sustainability reporting or about their views on the subject. The research attempts to fill this gap and the way for similar work to be undertaken overseas. Accordingly, this paper calls for further discussion on local authorities' role in achieving sustainable development and on the public sector interpretation of sustainable development in general.