Knowledge architecture for viable sustainability disclosure

Sustainability disclosure is frequently perceived as an obligation to report. Yet its credibility is contingent upon the organisational framework that fosters and underpins sustainability-related knowledge. This conceptual chapter highlights the vital role of knowledge architecture in sustainable governance. The study argues that a weak knowledge architecture may increase stakeholder scepticism and the risk of greenwashing. To address these challenges, the study proposes a comprehensive framework within which codification standards, shared taxonomies and ontologies, boundary objects, and traceability mechanisms are needed to enhance the viability of sustainability reporting. Therefore, the originality of the present work lies in proposing an innovative conceptual framework that provides a practical and dynamic tool for researchers, professionals, and policymakers in the construction of knowledge architectures that ensure that sustainability claims are coherent, verifiable, and manageable (in other words, viable).