Corporate Environmental Reporting

The Western Approach to Nature

Leanne J Morrison (Autor)

Buch | Softcover

218 Seiten

2021
Routledge (Verlag)
978-0-367-78545-1 (ISBN)

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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.

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

Preface, Chapter 1 Western Environmental Discourse and the Corporate Report

Introduction

Background

Research Problem and Objectives

Outline of book

Summary

Chapter 2 Western Environmental Philosophy

Impacts of western environmental philosophy

The role of social construction

Western culture

A history

Western environmental philosophies

Intrinsic and instrumental values

Ecofeminism

Deep ecology

Aristotelian ethics

Fundamental issues in western environmental philosophy

Immanence

Interconnectivity

Dualism

Enlightenment thought

Modernism

Transcendence

Summary

Chapter 3 Corporate Reporting

Introduction

Social construction through accounting

Accounting as discourse

Accounting and sustainability reporting

Sustainability and environmental reporting

Corporate environmental reporting

Environmental reporting as stakeholder engagement

Accountability and transparency

A critical approach

Link to western environmental philosophies

Summary

Chapter 4 Operationalising Critique

Introduction

Methodology

A qualitative approach

A historical perspective

A critical approach

Critical discourse analysis

The discourse

Environmental reports

Written word

Images

Other discursive mechanisms

Interviews

Analysing the discourse

Metaphor

Ideology

Hegemony

Discourse groupings

Dualism

Ontology of discrete objects

Dualistic anthropocentrism

Dualistic hierarchy

Erscheinungsdatum	06.04.2021
Reihe/Serie	Routledge Studies in Accounting
Verlagsort	London
Sprache	englisch
Maße	152 x 229 mm
Gewicht	453 g
Themenwelt	Wirtschaft ► Betriebswirtschaft / Management ► Marketing / Vertrieb
Themenwelt	Wirtschaft ► Betriebswirtschaft / Management ► Unternehmensführung / Management
ISBN-10	0-367-78545-5 / 0367785455
ISBN-13	978-0-367-78545-1 / 9780367785451
Zustand	Neuware