Abstract
Sustainability policies in the European Union (and elsewhere) are increasingly data driven: Data are collected and monitored for performance, with compliance subject to auditing by third-party entities. By analyzing the work practices, methods, and technologies used to produce sustainability reports, we make three contributions. Analytically, we contribute two interrelated processes of sustainability reporting: (1) embedding work, i.e., the integration of practices related the EU’s Corporate Sustainability Reporting Directive (CSRD), with a range of systems, routines, classification schemes, and digital tools that were not originally designed for CSRD compliance, and (2) interpretation work, i.e., the considerable and often underestimated effort required to address, deliberate, and navigate the ambiguities and uncertainties surrounding what regulatory compliance truly entails. Empirically, we contribute a rich account of how sustainability reporting is conducted from a practice-oriented perspective, drawing on our 18-month longitudinal investigation of a Scandinavian-based renewable energy company. We conclude by outlining future research avenues for digital sustainability.
Recommended Citation
Monteiro, Eric and Vestues, Kathrine
(2026)
"Crafting Sustainability Reporting,"
Journal of the Association for Information Systems, 27(5), 1159-1179.
DOI: 10.17705/1jais.01017
Available at:
https://aisel.aisnet.org/jais/vol27/iss5/5
DOI
10.17705/1jais.01017
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