Purpose

This paper aims to trace subsequent steps of the sustainability reporting evolution in terms of changes in the organisation fields and professional jurisdictions involved. As such, it highlights the (interrelated) organisational and professional challenges associated with the progressive incorporation of “sustainability” within corporate reporting.

Design/methodology/approach

The paper draws on Suddaby and Viale’s (2011) theorisation of how professionals reshape organisational fields to highlight how organisational spaces, actors, rules and professional capital evolve alongside the incorporation of sustainability within corporate reporting.

Findings

The paper shows organisational spaces, actors, rules and professional capital mobilised during the recent evolution of sustainability reporting, starting from a period in which there was no space for sustainability, to more recent periods in which sustainability gained increasing momentum beyond initial niches, and culminating in more integrated forms of sustainability reporting.

Research limitations/implications

Although the analysis is limited to empirical evidence collected by prior research and practice on sustainability reporting, the paper offers a view to imagine how the incorporation of sustainability within corporate reporting relies on and affects organisational fields and professional jurisdictions.

Originality/value

The paper offers a lens to interpret corporate and professional challenges associated with the more recent evolutions of sustainability reporting practice and standard setting. It also allows framing the papers accepted in the special issue on “new challenges in sustainability reporting” and concludes by suggesting an agenda for future research.

中文翻译：

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可持续发展报告演变过程中的组织和专业挑战：未来研究的理论框架和议程

目的

本文旨在根据所涉及的组织领域和专业管辖范围的变化，追踪可持续发展报告演变的后续步骤。因此，它强调了与将“可持续性”逐步纳入公司报告相关的（相互关联的）组织和专业挑战。

设计/方法/方法

该论文借鉴了 Suddaby 和 Viale (2011) 关于专业人员如何重塑组织领域的理论，以强调组织空间、参与者、规则和专业资本如何随着将可持续性纳入公司报告而演变。

发现

本文展示了在可持续发展报告的近期演变过程中动员的组织空间、参与者、规则和专业资本，从没有可持续发展空间的时期开始，到可持续发展获得超越最初利基的势头的最近时期，并最终达到顶峰。以更综合的可持续发展报告形式。

研究限制/影响

尽管分析仅限于通过先前关于可持续发展报告的研究和实践收集的经验证据，但本文提供了一个观点，可以想象将可持续发展纳入公司报告如何依赖并影响组织领域和专业管辖范围。

原创性/价值

本文提供了一个视角来解释与可持续发展报告实践和标准制定的最新演变相关的企业和专业挑战。它还允许对“可持续发展报告中的新挑战”特刊中接受的论文进行框架化，并通过提出未来研究的议程作为结论。