Figure 1.
The diagram shows interactions between external institutions, internal institutions, and situated realities within an organisation. External institutions, such as government bodies, suppliers, and customers, set sustainability expectations that shape internal accounting and control systems. These internal institutions manage organisational, technical, and cognitive elements to support decision-making and behavioural alignment. Situated realities reflect how organisational actors interpret and apply sustainability principles locally.Integrating sustainability through an institutional framework
Source: Adapted by authors from ter Bogt and Scapens (2019)