(Routledge Studies in Accounting) 1st Edition
by Leanne J Morrison (Author)
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.
