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.
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
About the Author :
Dr Leanne J Morrison is a lecturer at the RMIT School of Accounting, Melbourne, Australia.
Review :
"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
