Interpreting climate accountability: sustainability managers' views of business–society–nature relationships over time
Year: 2026
Type: article
Abstract: Purpose In contexts where climate policy is fragmented, corporate actors play a central role in shaping responses to climate change. This study examines how sustainability managers in large Australian companies articulate the relationships between business, society and the natural environment over time, and how these articulations inform understandings of climate accountability. Design/methodology/approach Drawing on an interpretive framework inspired by Marcus et al. (2010) and a reflexive approach to interview data, the study analyzes accounts provided by sustainability managers from ASX200 companies at two points in time (2016 and 2020). The analysis traces shifts in how business–society–nature relationships are framed, without assuming linear change or causal attribution. Findings The findings indicate a discernible change in emphasis over time. While managers' accounts in 2016 tended to frame climate change primarily through compliance-oriented and economically bounded considerations, accounts in 2020 more frequently emphasized interdependence between business, society and the natural environment, alongside heightened attention to climate-related responsibility and risk. These shifts are interpreted as changes in framing rather than as uniform or complete transformations in practice. Research limitations/implications The study develops an interpretive mapping approach from Marcus et al. (2010) that enables systematic longitudinal analysis of how organizational actors articulate climate accountability. While based on a qualitative sample, the approach offers a structured way to examine evolving views on climate accountability across time and contexts. Originality/value The paper contributes to accounting and accountability research by offering a reflexive, longitudinal examination of sustainability managers' views of business–society–nature relationships, advancing understanding of how climate accountability is interpreted and articulated within large organizations.
Institutions: University of Tasmania, University of Trento, RMIT University
Language: English
Subfield: Strategy and Management
Domain: Social Sciences
SDG: Climate action
Open Access status: hybrid
OpenAlex ID: W7164889884