Abstract
With increasing attention to environmental sustainability disclosure, reporting by banks about the environmental sustainability dimensions of their activities and the engagement of external stakeholders in this regards has become an interesting idea. While research has documented sustainability reporting (the term we use is S-R) and examined environmental sustainability reports’ contents, studies using theoretical concept of organizational routine on environmental S-R to examine the role of external stakeholder dialogue on the extent of environmental sustainability reporting has been lacking. In an effort to advance our collective understanding of environmental sustainability reporting routine, we will apply a theoretical lens by drawing on prior in organizational routine (Bresman, 2013; Dittrich et al., 2016; Feldman, 2000; Feldman & Pentland, 2003; Pentland & Feldman, 2005; Rerup & Feldman, 2011). Specifically make use of prior work on organizational artefacts and routine dynamics (Carayannis et al., 2017; Dittrich & Seidl, 2018; Glaser, 2017) and external stakeholder dialogue (O’Riordan & Fairbrass, 2008) to establish a framework for external stakeholder dialogue in environmental S-R routine. To illustrate these theoretical concepts, we will examine the effect of dialogue with external stakeholders in S-R artefacts, and how it contributes to the accountability of S-R routine. We are of the opinion that developing genuine dialogue from the external stakeholders is capable of disrupting the practice of S-R because the organization is compelled to accept input from the external stakeholders which may cause a change in the existing practice of S-R. The paper will generate insight into organizational routines and ways to leverage with external stakeholders through dialogue (as a performative aspect of routine) to help organizations achieve the set goals of environmental S-R.
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Developmental Paper
Primary Track
Inter-Organizational Collaboration: Partnerships, Alliances and Networks
Keywords
Alliances,Collaboration,Inter-organizational organizations,Multi-organizational relationship,Organizational perspective