Table 3 Reporting reasons and effects on... | Emerald Publishing

Table 3

Reporting reasons and effects on strategy implementation

Reporting reasons	Empirical examples
To identify deviations	“I think the sustainability report helps us to be better […]. We need to have many supporting documents and verifications for sustainability reporting. That is good for us to do mapping and ask if our activities are good enough or if they need to be adjusted.” #Interview 3 “When we follow up, we can see that we’re not moving towards our goals as fast as we should. We need to take a step back, maybe rethink and refocus. I think that’s the interaction. We use reporting to see whether we are moving towards the goals at a pace that is needed or not.” #Interview 13
To take action	“[…] The way that we collect sustainability data and make that transparent [contributes to changes in our mining activities]. […] Sustainability reporting is good because it spreads information and collects data and makes things structured in a better way. It is an iterative process.” #Interview 6 “I would say that the focus on energy use, CO2 emissions, environmental impact, HR [issues] has been influenced [by sustainability reporting]. It has changed what kind of fuel we use to reduce carbon dioxide, and also looking at different energy-saving measures.” #Interview 9
To clarify responsibilities	“[…] The report have made the social responsibilities clear for the operational functions because we used to have [the view] that ‘sustainability is someone else’s problem or topic to handle.’ But with the sustainability report, we have pushed the responsibility downward; now operations more clearly need to describe how their business affects the nearby societies or the communities.” #Interview 10 “Sustainability reporting may contribute to operational excellence [in business areas]. We are a mining company, and we [need to] know how we affect communities and lands, we need to do it responsibly.” #Interview 3

Reporting reasons	Empirical examples
To identify deviations	“I think the sustainability report helps us to be better […]. We need to have many supporting documents and verifications for sustainability reporting. That is good for us to do mapping and ask if our activities are good enough or if they need to be adjusted.” #Interview 3“When we follow up, we can see that we’re not moving towards our goals as fast as we should. We need to take a step back, maybe rethink and refocus. I think that’s the interaction. We use reporting to see whether we are moving towards the goals at a pace that is needed or not.” #Interview 13
To take action	“[…] The way that we collect sustainability data and make that transparent [contributes to changes in our mining activities]. […] Sustainability reporting is good because it spreads information and collects data and makes things structured in a better way. It is an iterative process.” #Interview 6“I would say that the focus on energy use, CO2 emissions, environmental impact, HR [issues] has been influenced [by sustainability reporting]. It has changed what kind of fuel we use to reduce carbon dioxide, and also looking at different energy-saving measures.” #Interview 9
To clarify responsibilities	“[…] The report have made the social responsibilities clear for the operational functions because we used to have [the view] that ‘sustainability is someone else’s problem or topic to handle.’ But with the sustainability report, we have pushed the responsibility downward; now operations more clearly need to describe how their business affects the nearby societies or the communities.” #Interview 10“Sustainability reporting may contribute to operational excellence [in business areas]. We are a mining company, and we [need to] know how we affect communities and lands, we need to do it responsibly.” #Interview 3

Note(s): Quotes are adjusted for increased readability

Source(s): Table created by authors