Corporate Environmental Reporting

The Western Approach to Nature

AvLeanne J Morrison

Häftad, Engelska, 2021

Del i serien Routledge Studies in Accounting

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Beskrivning

This book explores corporate environmental discourse by examining a sample of corporate environmental reports through the lens of environmental philosophy. Findings include the predominant use of a dualistic approach towards nature, which highlights the perceived ‘separateness’ of companies from the natural world. Also explored are the corporate articulations of interconnectivity and transcendence, two philosophical approaches that are also in common use in western culture. The expression of these themes reveals the discursive underpinnings of a harmful relationship with nature. Exploring the ways in which discourse informs corporate relationships with nature allows for an in-depth ‘diagnosis’ of current environmental problems.The history of environmental philosophy demonstrates how some powerful philosophical approaches have shaped the western relationship with nature over time, and continue to do so through corporate environmental reporting. Corporate Environmental Reporting: The Western Approach to Nature demonstrates how corporate reporting is used to reduce the perception of the corporate responsibility, and contributes to the erosion of broader cultural restraints against the harmful treatment of nature. As such, discourse is integral to the survival of the world which we – and other members of our biotic community – are utterly reliant on. It shows the latest state of knowledge on the topic and will be of interest both to students at an advanced level, academics and reflective practitioners. It will be of interest to researchers, academics, and students in the fields of accounting, management, environmental philosophy and sustainable management.

Produktinformation

Utgivningsdatum:2021-03-31
Mått:152 x 229 x 13 mm
Vikt:453 g
Format:Häftad
Språk:Engelska
Serie:Routledge Studies in Accounting
Antal sidor:218
Förlag:Taylor & Francis Ltd
ISBN:9780367785451

Utforska kategorier

Entreprenörskap inom Ekonomi och Ledarskap
Projektledning inom Ekonomi och Ledarskap
Redovisning inom Ekonomi och Ledarskap

Mer om författaren

Dr Leanne J Morrison is a lecturer at the RMIT School of Accounting, Melbourne, Australia.

Recensioner i media

"This book offers an in-depth look at the discourse underpinning Western corporate reporting. It provides a much-needed reminder to environmental reporting researchers that they need to consider the philosophical roots of what they are investigating. While a fascinating read, the book provides a sad indictment of the state of most environmental reporting which presents the natural world as separate, and therefore not something for which it has any responsibility. While environmental reporting has come a long way and is becoming almost commonplace, the study presented in this book suggests that corporate entities are still fundamentally antagonistic towards the natural world." –Carol Tilt, University of South Australia, Australia

Innehållsförteckning

Preface, Chapter 1 Western Environmental Discourse and the Corporate ReportIntroductionBackgroundResearch Problem and ObjectivesOutline of bookSummaryChapter 2 Western Environmental PhilosophyImpacts of western environmental philosophyThe role of social constructionWestern cultureA historyWestern environmental philosophiesIntrinsic and instrumental valuesEcofeminismDeep ecologyAristotelian ethicsFundamental issues in western environmental philosophyImmanenceInterconnectivityDualismEnlightenment thoughtModernismTranscendenceSummaryChapter 3 Corporate ReportingIntroductionSocial construction through accountingAccounting as discourseAccounting and sustainability reportingSustainability and environmental reportingCorporate environmental reportingEnvironmental reporting as stakeholder engagementAccountability and transparencyA critical approachLink to western environmental philosophiesSummaryChapter 4 Operationalising CritiqueIntroductionMethodologyA qualitative approach A historical perspectiveA critical approachCritical discourse analysisThe discourseEnvironmental reportsWritten wordImagesOther discursive mechanismsInterviewsAnalysing the discourseMetaphorIdeologyHegemonyDiscourse groupingsDualismOntology of discrete objectsDualistic anthropocentrismDualistic hierarchy