Abstract
Purpose
This paper explores how two European football clubs translate the contested concept of social sustainability into their local contexts in terms of sustainability reporting, highlighting the dynamic, context-dependent and often ambiguous processes underlying sustainability accountability in professional sport.
Design/methodology/approach
Drawing upon translation theory, and particularly on Røvik’s (2016) framework of reproduction, modification and transformation, this research conducts a longitudinal comparative case study of two European football clubs, one in Italy and one in Sweden, exploring how sustainability ideas are interpreted, adapted and differently contextualised in two different organisational contexts.
Findings
The findings reveal that social sustainability reporting is not the straightforward adoption of global or regulatory templates but rather emerges through ongoing processes of translation shaped by local histories, strategic priorities and stakeholder pressures. One club adopted an inside-out approach that reflects a proactive integration of sustainability into its strategic and operational practices, with reporting that aligns closely with its social initiatives through clear key performance indicators and strategic alignment. In contrast, the other clubs adopted an outside-in approach, mainly influenced by external regulatory pressures, with sustainability reporting practices appearing less integrated.
Originality/value
This study contributes to social and sustainable accountability and sport management scholarship by providing a critical, theory-informed account of how social sustainability is translated and reported in football. By moving beyond institutional isomorphism and applying translation theory, it uncovers the hybrid, negotiated and sometimes contradictory outcomes of sustainability initiatives. Finally, it argues that while legal frameworks and international standards are crucial, they must effectively accommodate local adaptations to embed social sustainability in organisational practices.
This paper explores how two European football clubs translate the contested concept of social sustainability into their local contexts in terms of sustainability reporting, highlighting the dynamic, context-dependent and often ambiguous processes underlying sustainability accountability in professional sport.
Design/methodology/approach
Drawing upon translation theory, and particularly on Røvik’s (2016) framework of reproduction, modification and transformation, this research conducts a longitudinal comparative case study of two European football clubs, one in Italy and one in Sweden, exploring how sustainability ideas are interpreted, adapted and differently contextualised in two different organisational contexts.
Findings
The findings reveal that social sustainability reporting is not the straightforward adoption of global or regulatory templates but rather emerges through ongoing processes of translation shaped by local histories, strategic priorities and stakeholder pressures. One club adopted an inside-out approach that reflects a proactive integration of sustainability into its strategic and operational practices, with reporting that aligns closely with its social initiatives through clear key performance indicators and strategic alignment. In contrast, the other clubs adopted an outside-in approach, mainly influenced by external regulatory pressures, with sustainability reporting practices appearing less integrated.
Originality/value
This study contributes to social and sustainable accountability and sport management scholarship by providing a critical, theory-informed account of how social sustainability is translated and reported in football. By moving beyond institutional isomorphism and applying translation theory, it uncovers the hybrid, negotiated and sometimes contradictory outcomes of sustainability initiatives. Finally, it argues that while legal frameworks and international standards are crucial, they must effectively accommodate local adaptations to embed social sustainability in organisational practices.
| Original language | English |
|---|---|
| Journal | Accounting, Auditing and Accountability Journal |
| Volume | 38 |
| Issue number | 9 |
| Pages (from-to) | 379-401 |
| ISSN | 1368-0668 |
| DOIs | |
| Publication status | Published - Dec 2025 |
Keywords
- Sustainability reporting
- Translation theory
- Football
- Performance
- Social sustainability
- Accountability