Abstract
This paper explores maintenance work, based on a study of the measurement apparatus for CO 2 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 CO 2 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. ARTICLE HISTORY
