Maintaining a measurement apparatus: the calibration of a robust internal measurement of public sustainability targets

In this new Misum Academic Insight, Misum affiliated researchers Emilia Cederberg and Ebba Sjögren explore how organizations can maintain sustainability accounting and reporting systems over time amid shifting internal and external circumstances

This Misum Academic Insight is based on the research article "Maintaining a measurement apparatus: the calibration of a robust internal measurement of public sustainability targets" published in Accounting Forum in 2025.

Existing research on sustainability accounting and reporting (SAR) has largely focused on the challenges organizations face during the implementation phase, particularly issues related to the absence or inadequacy of data and the initial setup of measurement systems. However, there is limited understanding of what happens after implementation, specifically, how organizations maintain SAR systems over time amid shifting internal and external circumstances. In contrast, research on long-term development has mainly focused on explaining why organizations eventually abandon these systems.

This study addresses that gap by examining how a multinational manufacturing company, Sigma, maintained a robust system for measuring CO₂ emissions for more than two decades. Using the concept of calibration (i.e., practical steps to fix problems and keep the measurement system working smoothly), the paper shows how Sigma dealt with changes and challenges to keep its carbon accounting reliable over time.

The study shows that using different modes of calibration is an ongoing process which organizations must attend to in order to maintain a robust measurement system for sustainability accounting and reporting. For practice, the findings offer a useful framework: organizations can draw on different calibration modes (rules, instruments, referent metrics, and intercomparison) as tools to manage evolving challenges. Additionally, the study highlights a new understanding of targets, not just as performance goals but as tools that help stabilize and shape the measurement system itself.

Authors:

Emilia Cederberg (Research Affiliate in Misum Accounting Framework Platform, and Assistant Professor in the Department of Accounting - Stockholm School of Economics)
Ebba Sjögren (Research Affiliate in Misum Accounting Framework Platform, and Assistant Professor in the Department of Accounting - Stockholm School of Economics)