Table 1

Integrated analytical framework

Framework componentRole in the analytical frameworkCore analytical focus
Institutional ContextDefines the pluralistic environment within which municipal corporations operate and make sense of organizational challengesInstitutional logics: business logic, compliance logic, community logic and environmental logic (Argento et al., 2016; Dahlmann and Grosvold, 2017)
Organizational PracticeIdentifies the central organizational practice through which sustainability-related information is introduced and addressedEnvironmental accounting as a practice embedded in organizational routines and decision-making processes (O'Dwyer, 2021)
Evaluative LensProvides the framework for interpreting the consequences of organizational practicesPublic value outcomes articulated across four dimensions: economic, ecological, social-cultural and political (Benington, 2011)

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