Conference Agenda

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.