Overview

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.

Full Product Details

Author:   Leanne J Morrison (RMIT University, Australia)
Publisher:   Taylor & Francis Ltd
Imprint:   Routledge
Weight:   0.453kg
ISBN:  

9781138337213

ISBN 10:   1138337218
Pages:   218
Publication Date:   23 July 2019
Audience:   College/higher education ,  Tertiary & Higher Education
Format:   Hardback
Publisher's Status:   Active
Availability:   In Print  
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Table of Contents

List of Tables List of Figures Preface Acknowledgements 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 The human nature divide Transcendence Physical world less valued than the transcendent Seeing physical world from afar Transcendent anthropocentrism Interconnectivity Connections between subjects Humans as part of nature Nature intrinsically valued Application of discourse groupings Summary Chapter 5 Predominant corporate philosophical approaches Introduction Multiple case studies The environmental reports Interviews Zeta Zeta environmental reports Zeta interview Gamma Gamma environmental reports Gamma interview Beta Beta environmental reports Beta interview Phi Phi environmental reports Phi interview Delta Delta environmental reports Delta interview Alpha Alpha environmental reports Alpha interview Kappa Kappa environmental reports Kappa interview Psi Psi environmental reports Psi interview Theta Theta environmental reports Theta interview Sigma Sigma environmental reports Sigma interview Comparison Chapter 6 Prevalent Discursive Mechanisms Introduction Discursive motifs Prevalent discursive mechanisms Dualism Use of charts, graphs and tables Focus on numbers Financial language Materiality Nature as a resource Offsets Images minimising apparent impact Carbon accounting Carbon neutrality Environmental risk Awards, self-congratulatory Images which conflict with the surrounding text Direction of readers’ attention away from the report Regulatory focus Positive contribution to the environment Transcendence Focus on profit Management of the environment – EMS & ISO 14000 Interconnectivity Recycling Specific geographies Case studies Supply chain and LCA Influence Impact of nature on business Leadership Summary Chapter 7 Unravelling the Discourse Introduction Major findings Analytical themes Dualism Dualism in context Transcendence Transcendence in context Interconnectivity Interconnectivity in context Meaning and importance of findings Meaning of other findings Practical implications How these findings relate to prior literature Social constructionism Western environmental philosophy Corporate environmental reporting Link to theory Alternative explanations Relevance of findings Summary Chapter 8 Reflecting on the discourse of the corporate report Introduction Background Environmental philosophies Methodology Major findings Contribution of research Limitations Suggestions for further research Summary Index

Reviews

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

"""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"

Author Information

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

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