This paper empirically examines how firms have discursively adopted the UN Sustainable Development Goals (SDGs). More precisely, it studies firms' ability to constitute their organizational identity by way of associating their past, present, and future practices with the newly established Goals. By focussing on the temporal dynamics of change, this paper provides analytical clarity on the role “narrative fidelity”.
The author collected all online available SDG-related communications, including financial and non-financial reports, of 29 large French multinationals throughout 2016 and 2017. These data were analysed using a systematic narrative approach incorporating open-ended coding cycles.
Four narratives were distilled: the descriptive narrative, which promotes general knowledge; the past narrative, which reinterprets the organizational past by retelling and reviewing actions; the present narrative, which associates prevailing organizational strategies with new categories; and the future narrative, which articulates and prioritizes new ambitions.
Current performativity theories in Corporate Social Responsibility scholarship focus solely on future narratives, such as “aspirational talk”, and fail to incorporate how revising and redefining past and present stories creates an imperative “fit” between an organization's identity and a new framework. This study goes beyond future narratives and contributes to our understanding of the dynamic nature of temporal narratives (past – present – future). By building on narrative fidelity, it shows how all four narratives are crucial, sequential steps that help build a new corporate identity.
