Paper Number
ICIS2025-1114
Paper Type
Complete
Abstract
Growing global demands for sustainability reporting and disclosure present complex information processing challenges. Yet most companies still address these through ad hoc and fragmented approaches. In this study, we adopt a Design Archaeology approach and reconstruct how six multinational companies have developed systematic approaches for collecting, processing and disclosing sustainability information over time—revealing embedded, often tacit, architectural configurations. Our contribution is twofold: first, a framework for understanding information architectures for sustainability; and second, prescriptive knowledge in the form of a design theory as a consistent, repeatable, reliable, and scalable approach to meet the growing demands for sustainability reporting and disclosure. We thereby extend the emerging data perspective for sustainability discourse and develop architecture foundations that help organizations comply with regulatory mandates.
Recommended Citation
Wang, Jingyang; Teracino, Elizabeth A.; and Legner, Christine, "From Puzzle Pieces to Principles for Sustainability Reporting and Disclosure: A Design Theory" (2025). ICIS 2025 Proceedings. 1.
https://aisel.aisnet.org/icis2025/sustain/sustain/1
From Puzzle Pieces to Principles for Sustainability Reporting and Disclosure: A Design Theory
Growing global demands for sustainability reporting and disclosure present complex information processing challenges. Yet most companies still address these through ad hoc and fragmented approaches. In this study, we adopt a Design Archaeology approach and reconstruct how six multinational companies have developed systematic approaches for collecting, processing and disclosing sustainability information over time—revealing embedded, often tacit, architectural configurations. Our contribution is twofold: first, a framework for understanding information architectures for sustainability; and second, prescriptive knowledge in the form of a design theory as a consistent, repeatable, reliable, and scalable approach to meet the growing demands for sustainability reporting and disclosure. We thereby extend the emerging data perspective for sustainability discourse and develop architecture foundations that help organizations comply with regulatory mandates.
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Comments
04-Sustainability