Corporate Environmental Reporting

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

• 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

"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