The paper fits into a popular strand these days, that of sustainability, and offers insights regarding the challenges in sustainability reporting from an organizational and professional perspective. It bases its analysis on Suddaby and Viale's (2011) theorization regarding the reshaping of organizations, and highlights how “organizational spaces,” actors, rules and professional capital evolve as sustainability is incorporated into corporate reporting. For these reasons, the paper also has strong practical implications for businesses, organizations of all kinds, reporting professionals and professional bodies. Indeed, the paper offers a lens for interpreting the business and professional challenges associated with the most recent evolutions in sustainability reporting practice and related standard-setting, and also suggests an agenda for future research in this field.
