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The study investigates how sustainability reporting constructs a narrative about an organization that provides its members with a reality they can accept, with the consequence of producing organizational stability.

The article reports a research engagement concerning the “backstage” of sustainability reporting in one Spanish savings bank, which the researchers engaged with for more than three years.

The article describes how sustainability reporting operates as a boundary object occupying the space between the organization’s loosely coupled systems and facilitating the cooperation of members with different interpretations of the organization. Different translations of discourses and actions ensure that the sustainability report conveys a ductile narrative that can be tailored to specific interpretations. At the same time, the editing inherent in sustainability reporting ensures that any narrative that may challenge the organization’s dominant perspective is ignored and marginalized. In this way, sustainability reporting produces a discourse that inscribes a narrative of the organization and eventually ensures organizational inertia.

The article highlights the relevance of investigating sustainability reports by exploring the backstage of their production rather than solely the final document.

In contrast to prior research that has been concerned with exploring the extent to which sustainability reporting is associated with organizational change, this study applies different lenses to show how and why sustainability reporting is implicated in the construction of the organization and the maintenance of its stability and inertia.

Relying on institutional theory and Oliver’s (1991) strategic responses framework, the purpose of this paper is to investigate the different strategies adopted by Spanish public universities to respond to institutional pressures for sustainability reporting.

Data were collected from a variety of sources, such as a series of email-structured interviews with key personnel from universities, a qualitative analysis of sustainability reports and a consultation of the website of each Spanish public university.

The findings reveal that Spanish public universities have responded to institutional pressures for sustainability reporting by adopting acquiescence, compromise, avoidance and defiance strategies. The variety of strategic responses adopted by Spanish public universities suggests that these organizations have not fully adhered to institutional pressures.

The results of this paper would be useful for practitioners since it tries to demonstrate whether universities, which are facing increasing institutional pressures and demands from stakeholders, have been developing sustainability reporting practices.

Universities have a remarkable social impact that could be used to promote sustainability practices. This paper investigates how these organizations can contribute to sustainability reporting as they should reproduce social norms.

The sustainability reporting context is in a phase of change. This paper tries to contribute to the accounting research by analyzing the extent to which universities are engaged in sustainability reporting. Relying on these premises, Oliver’s (1991) framework might be an insightful theoretical perspective to examine the responses provided by universities to institutional pressures.