Journal ArticleDOI
Social and environmental reporting and hegemonic discourse
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TLDR
This article explored the construction/reproduction of capitalist discourse through social and environmental reporting (SER) and, from this, considered the implications that this may have for the function that SER serves, finding that both SER and corporate social responsibility (CSR) are driven by numerous motivations, although these motivations essentially form part of a business case.Abstract:
Purpose – The purpose of this paper is to explore the construction/reproduction of capitalist discourse through social and environmental reporting (SER) and, from this, to consider the implications that this may have for the function that SER serves.Design/methodology/approach – The paper employs the discourse theory of Laclau and Mouffe to frame SER as a hegemonic practice. Laclau and Mouffe's discourse theory is also used as a lens by which to interpret the findings of an empirical study exploring managerial perceptions of SER motivations and organisational‐socio‐environmental interactions.Findings – The paper finds that both SER and corporate social responsibility (CSR) are driven by numerous motivations, although these motivations essentially form part of a business case. In turn, the necessity of this business case appears to shape and constrain the ideologies that underpin and are communicated through SER.Research limitations/implications – The debate within the SER literature around which set of mo...read more
Citations
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Journal ArticleDOI
Organized hypocrisy, organizational façades, and sustainability reporting
TL;DR: The authors argue that contradictory societal and institutional pressures, in essence, require organizations to engage in hypocrisy and develop facades, thereby severely limiting the prospects that sustainability reports will ever evolve into substantive disclosures.
Journal ArticleDOI
Chronicles of wasted time
TL;DR: In this paper, the authors present a critical review of the development and current state-of-the-art of social and environmental accounting research, with particular reference to the role and contribution of the Accounting, Auditing & Accountability Journal.
Journal ArticleDOI
Accounting and sustainable development: An exploration
Jan Bebbington,Carlos Larrinaga +1 more
TL;DR: In this paper, the authors explore what possibilities emerge for accounting in light of a sustainability science approach to sustainable development, and introduce sustainability science with the aim of imagining how an accounting for sustainable development might emerge.
Journal ArticleDOI
Integrated reporting: On the need for broadening out and opening up
Judy Brown,Jesse Dillard +1 more
TL;DR: In this article, the authors introduce research from science and technology studies that seeks to broaden out and open up appraisal methods and engagement processes in ways that highlight divergent framings and politically contentious issues, in an effort to develop empowering designs for sustainability.
Journal ArticleDOI
Social disclosure, legitimacy theory and the role of the state
Pablo Archel,Javier Husillos,Carlos Larrinaga,Crawford Spence,Crawford Spence,Crawford Spence +5 more
TL;DR: In this paper, a discourse analysis was performed on the social and environmental disclosure (SED) of a multinational in the automotive sector with an established presence in Spain, in the context of the relational dynamics between the firm/society/state.
References
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Book
Truth and Method
TL;DR: The ontology of the work of art and its Hermeneutic importance is discussed in this article. But the ontology is not a theory of the human experience, and it does not describe the relationship between art and the human sciences.
Book
Discourse Analysis as Theory and Method
TL;DR: Discourse Analysis as Theory and Method as discussed by the authors is a systematic introduction to discourse analysis as a body of theories and methods for social research, which brings together three central approaches, Laclau and Mouffe's discourse theory, critical discourse analysis and discursive psychology, to establish a dialogue between different forms of discourse analysis often kept apart by disciplinary boundaries.
Journal ArticleDOI
Why Companies Go Green: A Model of Ecological Responsiveness
Pratima Bansal,Kendall Roth +1 more
TL;DR: This article conducted a qualitative study of the motivations and contextual factors that induce corporate ecological responsiveness, which revealed three motivations: competitiveness, legitimation, and ecological responsibility, which were influenced by three contextual conditions: field cohesion, issue salience and individual concern.
Journal ArticleDOI
Introduction: The legitimising effect of social and environmental disclosures – a theoretical foundation
TL;DR: In this article, the role of legitimacy theory in explaining managers' decisions is discussed and it is emphasised that legitimacy theory, as it is currently used, must still be considered to be a relatively underdeveloped theory of managerial behaviour.