The table presents a structured analytical process with three main columns: Informant-centric first-order concepts, Theory-informed second-order themes, and Aggregate analytical dimensions. The first column lists illustrative quotations from informants, such as 'We need to understand where materials come from' and 'Customers ask for more transparent information.' The second column interprets these quotations into themes like Strategic and regulatory drivers and IOS enabling mechanisms. The third column aggregates these themes into higher-order constructs such as Strategic and institutional drivers and IOS enabling mechanisms. Each row provides specific examples and interpretations, showing the progression from raw data to theoretical insights. The table includes seven rows of detailed comparisons and interpretations, highlighting the iterative process between empirical material and theoretical frameworks.Theory-informed abductive data analytical process
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