Hybridity of Accountability Logics in Voluntary Sustainability Governance: The Case of Commitment 2050

ABSTRACT Governance of sustainable development increasingly relies on voluntary standards and commitments, the credibility and effectiveness of which hinge on accountability—ensuring actors align with shared goals and follow through on them. However, voluntary initiatives operate outside traditional control structures and blend elements of state, market, and community governance. This study examines how accountability is constructed and practiced through the lens of accountability logics. Using Finland's Commitment 2050 platform as a case, it analyzes how bureau–legal, economic–managerialist, and community logics shape the motivations, standards, processes, and consequences of account‐giving. The findings indicate that commitment‐based accountability emerges from the shifting and often uneven balance between these logics. While Commitment 2050 fosters multiple motivations and relations, accountability remains largely unrewarded and unsanctioned. This flexibility can broaden participation but weaken effectiveness and legitimacy. Future studies should examine how logic configurations evolve and how voluntary initiatives can achieve credible flexibility.

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Journal
Regulation & Governance
Published
2026-04-13
DOI
https://doi.org/10.1111/rego.70165
Primary Topic
Corporate Social Responsibility Reporting
Type
article
Field-Weighted Citation Impact
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article

Hybridity of Accountability Logics in Voluntary Sustainability Governance: The Case of Commitment 2050

Elina Vikstedt, Jarmo Vakkuri, Olga Welinder, Visa Penttilä
Regulation & Governance
Corporate Social Responsibility Reporting
article

Hybridity of Accountability Logics in Voluntary Sustainability Governance: The Case of Commitment 2050

Elina Vikstedt, Jarmo Vakkuri, Olga Welinder, Visa Penttilä
article en

Abstract

ABSTRACT Governance of sustainable development increasingly relies on voluntary standards and commitments, the credibility and effectiveness of which hinge on accountability—ensuring actors align with shared goals and follow through on them. However, voluntary initiatives operate outside traditional control structures and blend elements of state, market, and community governance. This study examines how accountability is constructed and practiced through the lens of accountability logics. Using Finland's Commitment 2050 platform as a case, it analyzes how bureau–legal, economic–managerialist, and community logics shape the motivations, standards, processes, and consequences of account‐giving. The findings indicate that commitment‐based accountability emerges from the shifting and often uneven balance between these logics. While Commitment 2050 fosters multiple motivations and relations, accountability remains largely unrewarded and unsanctioned. This flexibility can broaden participation but weaken effectiveness and legitimacy. Future studies should examine how logic configurations evolve and how voluntary initiatives can achieve credible flexibility.

Regulation & Governance
Tampere University (FI), Lund University (SE), Lappeenranta-Lahti University of Technology (FI)
Openalex Percentile: Top 16%
Corporate Social Responsibility Reporting
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Hybridity of Accountability Logics in Voluntary Sustainability Governance: The Case of Commitment 2050 — Elina Vikstedt, Jarmo Vakkuri, et al. · Regulation & Governance (2026) | TGRS Research Map | TGRS