Corporate environmental reporting : the Western approach to nature

著者

• Morrison, Leanne J.

書誌事項

Corporate environmental reporting : the Western approach to nature

Leanne J. Morrison

（Routledge studies in accounting, 33）

Routledge, 2020

• : hbk

注記

Includes bibliographical references and index

内容説明・目次

内容説明

Not Required for Text Type.

目次

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

「Nielsen BookData」 より

詳細情報

• NII書誌ID(NCID): BB29403167
• ISBN:
  • 9781138337213
• LCCN: 2019017668
• 出版国コード: us
• タイトル言語コード: eng
• 本文言語コード: eng
• 出版地: New York
• ページ数/冊数: xviii, 217 p.
• 大きさ: 24 cm
• 分類:
  • LCC : TD194.8
  • DC23 : 363.7
• 件名:
  • LCSH : Environmental reporting
  • LCSH : Corporation reports
  • LCSH : Environmental responsibility
  • LCSH : Environmental auditing
• 親書誌ID:
  • BA54656145