Table A2

The interlinking phases of data coding and analysis

The interlinking phases of data coding and analysis
First: open codingSecond: grouping codes into larger thematisationThird: theoretical lenses; PO routes and motives
Accounting and sustainabilityAnalysingHaving control
Analysing roleAssisting role, problem solvingDeveloping deep knowledge
Assisting roleBusiness partnerInvesting the self
Business continuityCommunicationEfficacy and effectance
Business partnerCorporate impactSelf-identity
CapabilitiesCultureA sense of place
CommunicationData provider 
Complexity toleranceDifficult to see role 
Connection B&SDigitalisation and AI 
Corporate impactFamiliarity 
Data qualityIncremental or natural change 
Difficult to see role in sustainabilityInfluencer role 
Digitalisation and AIKnowhow, capabilities 
FamiliarityMange men team member 
FlexibilityMetrics 
Follow-upNeed for targets 
Incremental changeNetworking 
InfluencerNo leading role 
Information providerOperational environment 
IntegrityOwn interest 
KnowhowProfitability gradian 
Local mandateReporting, follow up 
Management team memberRisk awareness 
Managing risks, risk modellingTime 
Metrics developingValues 
MultidimensionalWhistle blower, data quality 
Need for targets  
Networking  
New business models  
No leading/leading role  
Open culture  
Organisational structure  
Own attitude towards sustainability  
Own behaviour  
Own interest in sustainability in work  
Own role  
PDA  
Pressure  
Problem solving  
Profitability guardian  
Project participation  
Raising risk awareness  
Reporting  
Sustainability common topic  
Safety  
Strategy implementation  
Time  
Training  
Umbrella role  
Values  
Well-being at work  
Whistle blower  

Source(s): Table created by authors

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