Corporate Environmental Reporting

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

• List of TablesList of Figures Preface Acknowledgements 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 hierarchyThe human nature divideTranscendencePhysical world less valued than the transcendentSeeing physical world from afarTranscendent anthropocentrismInterconnectivityConnections between subjectsHumans as part of natureNature intrinsically valuedApplication of discourse groupingsSummaryChapter 5 Predominant corporate philosophical approachesIntroductionMultiple case studiesThe environmental reportsInterviewsZetaZeta environmental reportsZeta interviewGammaGamma environmental reportsGamma interviewBetaBeta environmental reportsBeta interviewPhiPhi environmental reportsPhi interviewDeltaDelta environmental reportsDelta interviewAlphaAlpha environmental reportsAlpha interviewKappaKappa environmental reportsKappa interviewPsiPsi environmental reportsPsi interviewThetaTheta environmental reportsTheta interviewSigmaSigma environmental reportsSigma interviewComparisonChapter 6 Prevalent Discursive MechanismsIntroductionDiscursive motifsPrevalent discursive mechanismsDualismUse of charts, graphs and tablesFocus on numbersFinancial languageMaterialityNature as a resourceOffsetsImages minimising apparent impactCarbon accountingCarbon neutralityEnvironmental riskAwards, self-congratulatoryImages which conflict with the surrounding textDirection of readers’ attention away from the reportRegulatory focusPositive contribution to the environmentTranscendenceFocus on profitManagement of the environment – EMS & ISO 14000InterconnectivityRecyclingSpecific geographiesCase studiesSupply chain and LCAInfluenceImpact of nature on businessLeadershipSummaryChapter 7 Unravelling the DiscourseIntroductionMajor findingsAnalytical themesDualismDualism in contextTranscendenceTranscendence in contextInterconnectivityInterconnectivity in contextMeaning and importance of findingsMeaning of other findingsPractical implicationsHow these findings relate to prior literatureSocial constructionismWestern environmental philosophyCorporate environmental reportingLink to theoryAlternative explanationsRelevance of findingsSummaryChapter 8 Reflecting on the discourse of the corporate reportIntroductionBackgroundEnvironmental philosophiesMethodologyMajor findingsContribution of researchLimitationsSuggestions for further researchSummaryIndex

"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