Abstract
Purpose
This paper conceptualizes double materiality assessment (DMA) in social and environmental accounting (SEA) as an organizational change process. By shifting the focus from technical compliance to transformative practice, it seeks to open new avenues for research on how DMA can drive substantive sustainability impact within organizations.
Design/methodology/approach
The study employs a longitudinal, revelatory single-case study design of a multinational resource-based company. Through abductive reasoning, empirical data are iteratively analyzed and integrated with organizational change theory to develop an enhanced process model and a conceptual grammar for DMA.
Findings
The analysis identifies four key drivers: attitude, engagement, accountability, and progression, that enable and shape the organizational change potential of DMA. The findings demonstrate that DMA unfolds as a negotiated, recursive process, embedded in cultural, institutional, and political dynamics, rather than as a linear compliance exercise. The enhanced DMA process model shows how organizations can move from symbolic implementation to substantive transformation through iterative sensemaking, distributed agency, and embedded accountability, induced by DMA engagement.
Originality/value
This paper advances theory by articulating a grammar of DMA that foregrounds its socio-economic and political dimensions, moving beyond technical-rational models. It conceptualizes DMA as an active agent in organizational change, offering a new lens for studying the dynamics and impact of SEA. Practically, it provides a structured process and actionable drivers for integrating sustainability into organizational systems and decision-making, supporting both compliance and meaningful transformation.
This paper conceptualizes double materiality assessment (DMA) in social and environmental accounting (SEA) as an organizational change process. By shifting the focus from technical compliance to transformative practice, it seeks to open new avenues for research on how DMA can drive substantive sustainability impact within organizations.
Design/methodology/approach
The study employs a longitudinal, revelatory single-case study design of a multinational resource-based company. Through abductive reasoning, empirical data are iteratively analyzed and integrated with organizational change theory to develop an enhanced process model and a conceptual grammar for DMA.
Findings
The analysis identifies four key drivers: attitude, engagement, accountability, and progression, that enable and shape the organizational change potential of DMA. The findings demonstrate that DMA unfolds as a negotiated, recursive process, embedded in cultural, institutional, and political dynamics, rather than as a linear compliance exercise. The enhanced DMA process model shows how organizations can move from symbolic implementation to substantive transformation through iterative sensemaking, distributed agency, and embedded accountability, induced by DMA engagement.
Originality/value
This paper advances theory by articulating a grammar of DMA that foregrounds its socio-economic and political dimensions, moving beyond technical-rational models. It conceptualizes DMA as an active agent in organizational change, offering a new lens for studying the dynamics and impact of SEA. Practically, it provides a structured process and actionable drivers for integrating sustainability into organizational systems and decision-making, supporting both compliance and meaningful transformation.
| Original language | English |
|---|---|
| Peer-reviewed scientific journal | Accounting, Auditing & Accountability Journal |
| Volume | 38 |
| Issue number | 9 |
| Pages (from-to) | 460-490 |
| ISSN | 0951-3574 |
| DOIs | |
| Publication status | Published - 23.10.2025 |
| MoE publication type | A1 Journal article - refereed |
Keywords
- 512 Business and Management
- sustainability reporting
- organizational change
