Accounting for accountability : Exploring the construction of accountability within corporate sustainability narratives in the technology sector

Sammanfattning

Corporate accountability has the potential to play an important role in guiding Transnational Corporations (TNCs) towards sustainability. Accountability can provide a basis upon which societal actors can judge, and potentially sanction, corporate performance against a set of legitimate standards. However, as accountability is subjectively constructed, TNCs have the ability to shape how their responsibilities and performance are evaluated and understood. Drawing from literatures on sustainability transformations, discursive power and social/environmental accounting, this thesis examines how three “Big Tech” companies construct accountability through their sustainability reporting, focusing on a 10-year period from 2015 to 2025. Through interpretive narrative analysis, I identify five corporate sustainability narratives: Technology for good; Committed to being responsible; Managing impact, showing progress; Working together; and Sustainability is a win-win-win. On this basis, I analyse how these narratives communicate accountability, and consequently, how this might shape societal understandings of corporate accountability. I lay out an argument for how the three companies i) construct accountability expectations; ii) demonstrate success against these expectations; and iii) neutralise potential concerns by framing themselves as benevolent drivers of social change. I propose that these narratives frame the companies as accountable, while foreclosing alternative perspectives and approaches on how to address their negative socio-ecological impacts. Building on these findings, I discuss the potential implications such accountability constructions might pose for corporate accountability and sustainability transformations. This thesis demonstrates the importance of engaging with the concept of accountability from a narrative perspective and illustrates how TNCs use their discursive power to frame themselves as important sustainability actors while legitimising current systems of corporate sustainability and accountability.