Table 3. Themes and key insights Themes... | Emerald Publishing

Table 3.

Themes and key insights

Themes	Key insights
Navigating hybrid tensions	Company X navigates organising (autonomy vs control) and performing (efficiency vs public value) paradoxes by using SDG frameworks to structure reporting, planning and communication
Public vs private value creation	Profit reinvestment decisions reflect a balance between financial prudence and public interest. SDG narratives legitimise these trade-offs by aligning them with community well-being goals
Hybrid identity construction	Company X uses SDG-linked storytelling (e.g. around SDGs 8, 9 and 13) to clarify its hybrid role and increase visibility of its contribution to public value
Evolution of SDG reporting	SDG reporting evolved from symbolic mapping (2022) to a structured strategic tool (2023), with expanded SDG coverage and stronger alignment between reporting and operations
Use of SDGs as strategic tools	SDGs are used not only to report past outcomes but also to guide internal strategies, frame investment decisions and align organisational priorities with sustainability principles
Temporal dimension of change	Findings indicate a pattern of temporal cycling in paradox navigation: instead of resolving tensions, the company adapts its strategies and reporting practices over time

Themes	Key insights
Navigating hybrid tensions	Company X navigates organising (autonomy vs control) and performing (efficiency vs public value) paradoxes by using SDG frameworks to structure reporting, planning and communication
Public vs private value creation	Profit reinvestment decisions reflect a balance between financial prudence and public interest. SDG narratives legitimise these trade-offs by aligning them with community well-being goals
Hybrid identity construction	Company X uses SDG-linked storytelling (e.g. around SDGs 8, 9 and 13) to clarify its hybrid role and increase visibility of its contribution to public value
Evolution of SDG reporting	SDG reporting evolved from symbolic mapping (2022) to a structured strategic tool (2023), with expanded SDG coverage and stronger alignment between reporting and operations
Use of SDGs as strategic tools	SDGs are used not only to report past outcomes but also to guide internal strategies, frame investment decisions and align organisational priorities with sustainability principles
Temporal dimension of change	Findings indicate a pattern of temporal cycling in paradox navigation: instead of resolving tensions, the company adapts its strategies and reporting practices over time

Source(s): Authors’ own work