Abstract
Environmental, Social, and Governance (ESG) in organisations is often reduced to metric-driven compliance, overlooking the collective sensemaking required for systemic transformation. Through a longitudinal case study, we traced the evolution of ESG strategy and sensemaking processes across organisational layers. The study highlights (i) the nature of reflection determined by role, (ii) three recurring types of reflection, and (iii) the key transitions that marked the ESG journey in the case company. The results indicate that structured reflection can connect measurement with meaning, transforming ESG into a co-created learning system. These findings inform the Reflective ESG Learning Framework (R-ESG-LF), a learning infrastructure that positions guided reflection as a core design capability for long-term organisational learning. With structure, ESG becomes an opportunity for cross-level alignment and adaptive change. The research contributes to design transitions by formalising reflection as a mechanism for participatory alignment and adaptive change, bridging the gap between governance and practice.
Keywords
Design for Transitions; Reflective Practice; Organizational Learning; ESG
DOI
https://doi.org/10.21606/drs.2026.2647
Citation
Kunrath, K., and Ramanujan, D. (2026) Reflective practices for ESG: a framework for organisational learning and transformation, in Simeone, L., Gray, C. M., Verhoeven, A., de Götzen, A., Bakırlıoğlu, Y., Zohar, H., Stead, M., and Buwert, P. (eds.), DRS2026: Edinburgh, 8–12 June, Edinburgh, United Kingdom. https://doi.org/10.21606/drs.2026.2647
Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License
Included in
Reflective practices for ESG: a framework for organisational learning and transformation
Environmental, Social, and Governance (ESG) in organisations is often reduced to metric-driven compliance, overlooking the collective sensemaking required for systemic transformation. Through a longitudinal case study, we traced the evolution of ESG strategy and sensemaking processes across organisational layers. The study highlights (i) the nature of reflection determined by role, (ii) three recurring types of reflection, and (iii) the key transitions that marked the ESG journey in the case company. The results indicate that structured reflection can connect measurement with meaning, transforming ESG into a co-created learning system. These findings inform the Reflective ESG Learning Framework (R-ESG-LF), a learning infrastructure that positions guided reflection as a core design capability for long-term organisational learning. With structure, ESG becomes an opportunity for cross-level alignment and adaptive change. The research contributes to design transitions by formalising reflection as a mechanism for participatory alignment and adaptive change, bridging the gap between governance and practice.