Figure 1.
The flow begins with the Empirical domain, which represents organizational experiences with respect to the preparation of the sustainability report. Next, the process moves to the Actual domain, representing the preparation and dissemination of sustainability reports. It then continues to the Real domain, representing intraorganizational and extraorganizational factors that shape the preparation and dissemination of sustainability reports. The three domains connect through upward and downward relationships between adjacent stages, while a broader recurring connection links the Real domain back to the Empirical domain, illustrating an ongoing relationship across all three levels.A critical realist approach to the preparation of sustainability reports