Integrated analytical framework
| Framework component | Role in the analytical framework | Core analytical focus |
|---|---|---|
| Institutional Context | Defines the pluralistic environment within which municipal corporations operate and make sense of organizational challenges | Institutional logics: business logic, compliance logic, community logic and environmental logic (Argento et al., 2016; Dahlmann and Grosvold, 2017) |
| Organizational Practice | Identifies the central organizational practice through which sustainability-related information is introduced and addressed | Environmental accounting as a practice embedded in organizational routines and decision-making processes (O'Dwyer, 2021) |
| Evaluative Lens | Provides the framework for interpreting the consequences of organizational practices | Public value outcomes articulated across four dimensions: economic, ecological, social-cultural and political (Benington, 2011) |
| Framework component | Role in the analytical framework | Core analytical focus |
|---|---|---|
| Institutional Context | Defines the pluralistic environment within which municipal corporations operate and make sense of organizational challenges | Institutional logics: business logic, compliance logic, community logic and environmental logic ( |
| Organizational Practice | Identifies the central organizational practice through which sustainability-related information is introduced and addressed | Environmental accounting as a practice embedded in organizational routines and decision-making processes ( |
| Evaluative Lens | Provides the framework for interpreting the consequences of organizational practices | Public value outcomes articulated across four dimensions: economic, ecological, social-cultural and political ( |
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