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.

中文翻译：

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环境/可持续性报告的组织动力：集体行动者的结构和代理案例

摘要本文报告了与一家西班牙电力组织的研究合作，以分析企业内部结构化的动态过程。为发展环境/可持续发展报告而进行的结构设计，这是公司对环境/可持续发展管理进行的更广泛的承诺的一部分。因此，该研究回应了最近对高级结构化理论以及对会计进行深入，上下文和干预主义探索的呼声。它通过强调为应对机构压力而开发的合法化，象征性和统治性结构，以及集体行为者的机构，会计部门和环境/可持续性管理部门。