Exploring the relevance of sustainability reporting using a performativity approach. A case study in the Agrifood sector

The aim of this study is to examine how sustainability reporting contributes to the progression of sustainability initiatives by investigating the factors that influence its adoption and observing how it has evolved over time. This will be achieved through a detailed analysis, focusing on a case study involving a company operating in the agri-food sector. We employ the lens of the performativity approach to scrutinize how impactful narratives and stakeholder responses shape the trajectory and significance of sustainability reporting, influencing the construction of desired realities. This perspective enables researchers to transcend mere technical dimensions and delve into the performative aspects of sustainability reporting practices. By doing so, we uncover the dynamics influencing why organizations adopt and implement sustainability reporting, along with its broader internal and external impacts. In our case, adherence to the complex GRI guidelines has failed to yield the desired impact on key stakeholders. This lack of external success prompted a re-evaluation of sustainability reporting's significance as a value-added effort in shaping external stakeholder perceptions. Instead, our study revealed the necessity to enhance environmental management accounting and internal sustainability measurement processes, which are deemed more effective in advancing sustainability efforts. Furthermore, the study sheds light on how organizational members perceive, assess, endorse, discontinue, and adjust sustainability accounting practices, providing valuable insights into their decision-making processes and actions in this domain.