Unravelling the Values of Corporate Sustainability Practices

Sammanfattning: Abstract: This article is about corporate sustainability practices and the value they create for corporations. A practice theory approach is applied on a firm-level to explore the relationship between sustainability practices and value. Using qualitative interviews with sustainability professionals, we aim to capture their perceptions of the value created from their work. The findings from this study present three categories of sustainability practices (soloing, collaborating and communicating practices), each of which is associated with a particular set of values. We emphasize the role played by communication as a booster of the value derived from sustainability practices. Our research adds nuance to the existing body of work covering the motivations behind corporate sustainability practices and enriches the literature linking practice theory and value.