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This study presents features regarding the Organizational Knowledge Creation (OKC) theory during the elaboration of a corporate sustainability reporting, following the guidelines of the Global Reporting Initiative (GRI). The theory was grounded by the creation, coding and transference of knowledge, the conversion of tacit and explicit knowledge, shared contexts (Ba´s), enabling conditions, and the SECI process (Spiral of Knowledge). A case study was conducted in the ITAIPU Binacional, the world´s largest hydroelectric power generating facility. The survey was conducted using three questionnaires and a Likert scale was utilized for data treatment. From results, we evidenced that during each stage of reporting elaboration, occurrences of features related to the OKC theory were observed. Indeed, the sustainability report was mainly developed through the creation, decoding and transfer of knowledge among all phases analyzed. Highlighting the conversion mode Internalization, the context Dialoguing Ba and the enabling condition Autonomy. The SECI process was related to their predominant Ba, sustained by specific enabling conditions and permeating all stages of OKC theory always following the GRI guidelines. Concluding, the sustainability report is a useful tool in formulating new strategies of management, thereupon creating and disseminating new and useful knowledge. Furthermore, when companies begin to publishing their reports, they create knowledge, transmit transparency and environmental commitment; consequently bringing competitive advantage for the organization, thereby reaching new markets and attracting green consumers.
WINICYUS DIHL, DIOGO JOSE HORST, LUIS FILIPPE SERPE , ANTONIO CARLOS DE FRANCISCO, JOÃO LUIZ KOVALESKI. (2014) Organizational Knowledge Creation Theory Reporting Corporate Sustainability: A Case Study in a Power Generating Company, International Review of Management and Business Research, Volume 3, Issue 2.
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