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Record W4403046876 · doi:10.1002/bsd2.70014

Organizational sensemaking and environmental performance: A longitudinal study of publicly traded firms' sustainability reports

2024· article· en· W4403046876 on OpenAlexafffund
Guillaume Pain, Raymond L. Paquin, Suzanne G. Tilleman

Bibliographic record

VenueBusiness Strategy & Development · 2024
Typearticle
Languageen
FieldBusiness, Management and Accounting
TopicEnvironmental Sustainability in Business
Canadian institutionsConcordia UniversityUniversité Laval
FundersConcordia UniversityUniversité Laval
KeywordsSensemakingSustainabilityBusinessEnvironmental reportingSustainability reportingLongitudinal studyAccountingEnvironmental resource managementEconomicsPublic relationsPolitical scienceEcology

Abstract

fetched live from OpenAlex

Abstract Environmental strategy research has often used organizational interpretation as a key lens for understanding how firms engage in sensemaking around natural environmental issues and environmental performance. This work has rarely empirically tested the proposed relationships of organizational interpretation in firms' sensemaking around environmental issues nor the relationship between firms' environmental sensemaking and environmental performance. We empirically test this relationship, capturing environmental sensemaking through computer‐aided text analysis (CATA) of published sustainability reports, and environmental performance with the Trucost environmental dataset. Mixed‐effects general linear modeling on a bespoke longitudinal dataset of 117 publicly traded companies from 2005 to 2018 reveals the three stages of the organization interpretation model of sensemaking—scanning, interpreting, and responding—align as expected. We also find firms' environmental scanning relates with year‐over‐year improvement in environmental performance, yet environmental interpreting correlates with worsening environmental performance. Additionally, larger firms and firms in industries with high carbon emissions gather more environmental data and exhibit more extensive environmental interpreting. This research provides insight for scholars by testing environmental sensemaking and exploring the boundary conditions of sensemaking and performance, and for practitioners and policymakers by offering a new framework for analyzing and interpreting sustainability reports and corporate environmental performance.

Fetched live from OpenAlex and de-inverted. Abstracts are not stored in this database: the inverted indexes are 8.6 GB of the frame’s 9.3 GB of text, and the host has 13 GB free.

How this classification was reachedexpand

Full frame machine prediction

Teacher imitation

Not calibrated prevalence, not ground truth. Human validation pending. The Gemma side is a direct model label for every work in the frame, read from the title-only record. The Codex side is a classifier learned from the 10,348 direct Codex labels and calibrated to design-weighted sample rates; fields without enough sample support carry no Codex call. Candidate is the union of the two sides; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels.

metaresearch head score (Codex)0.007
metaresearch head score (Gemma)0.025
Version: metacan-v3-hybrid-931329e0061cValidation status: machine_predicted_unvalidated
Candidate categoriesnone
Consensus categoriesnone
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Observational · Consensus signal: Observational
GenreCandidate signal: Empirical · Consensus signal: Empirical
Teacher disagreement score0.024
Threshold uncertainty score0.047

Distilled classifier scores by category (both heads)

CategoryCodexGemma
Metaresearch0.0070.025
Meta-epidemiology (narrow)0.0000.000
Meta-epidemiology (broad)0.0000.000
Bibliometrics0.0020.003
Science and technology studies0.0020.001
Scholarly communication0.0030.002
Open science0.0010.002
Research integrity0.0010.002
Insufficient payload (model declined to judge)0.0020.001

Machine scores (provisional)

The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.

Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.

Opus teacher head0.015
GPT teacher head0.220
Teacher spread0.205 · how far apart the two teachers sit on this one work
Validation statusscore_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from it

Classification

machine, unvalidated

Machine predicted; a candidate call from one source (direct Gemma or distilled Codex), not a consensus.

The models applied no category: nothing in the taxonomy fit this work.
Study designObservational
Domainnot available
GenreEmpirical

How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".

Quick stats

Citations6
Published2024
Admission routes2
Has abstractyes

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