Maintaining a measurement apparatus: the calibration of a robust internal measurement of public sustainability targets
研究一家跨国制造企业如何通过不同校准模式维护二氧化碳排放测量装置的稳健性，揭示了目标在测量中的基准作用，对可持续性会计实践者有用。
This paper explores maintenance work, based on a study of the measurement apparatus for CO2 emissions in a multinational manufacturing company. Previous research shows how absent data or underdeveloped measurement practices hamper the introduction of sustainability accounting and reporting (SAR). However, due to a focus on implementation processes, less is known about how organisations maintain SAR over time. We trace measurement challenges faced due to internal and external changes. These threatened to undermine the robustness of the measurement apparatus, i.e. its capacity to hold together and produce figures over time. We conceptualise how the case organisation maintained a robust measurement apparatus for CO2 through the concurrent and sequential use of different modes of calibration. We also characterise a role for targets as a benchmark for measurement, beyond their commonplace use for performance management purposes.