Table 1.

Case study overview: meetings, duration, participants and topics

#MonthLength (h:min)Method and participantsTopics
1April 20242:30Method: focus groupIllustration of the research project
Presentation of the company (market, structure, dimension, strategy)
Interviewees: TD, SM, C
Role of each actor in the business context
Interviewers: R, EC, S
History of the sustainability commitment
Stakeholders overview
Materiality assessment investigation
2May 20241:30Method: focus group interviewees: CFO, SM, CRole of the CFO in the business context
Overview of the company’s sustainability commitment
Interviewers: R, ECManagement control systems
Financial aspects of sustainability strategy
3May 20240:30Method: focus group interviewees: TD, CFO, SM, CTD and CFO complementary views
Internal mediation of sustainability perspectives
Interviewers: R, ECCost-benefit logic in sustainability decision-making
Informal negotiation and strategic alignment
From 4 to 7August and September 20240:20 eachMethod: individual semi-structured interviewsData triangulation and validation
Individual perspectives and aspirations
Interviewees (in order): SM, CFO, C, TD
Management of tensions and misalignments
Interviewer: RCompany goals and targets
8November 20250:30Method: individual semi-structured interviewValidation of findings and synthesis of insights
Interviewee: CEOGovernance perspective and board involvement in sustainability reporting
Interviewer: R
Strategic vision for sustainability and improvement trajectory
Integration of sustainability into long-term business objectives
Note(s):

C = Controller; CEO = Chief Executive Officer; CFO = Chief Financial Officer; EC = External Consultant; R = Researcher; S = Scientific Supervisor; SM = Sustainability Manager; TD = Technical Director

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