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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.

Table of Contents

  1. Cover
  2. Half Title
  3. Series Page
  4. Title Page
  5. Copyright Page
  6. Table of Contents
  7. List of Figures
  8. List of Tables
  9. Preface
  10. Acknowledgements
  11. 1 Western Environmental Discourse and the Corporate Report
    1. Introduction
    2. Background
    3. What Is the Problem?
    4. Outline of Book
    5. Summary
  12. 2 Western Environmental Philosophy
    1. The Impacts of Western Environmental Philosophy
    2. The Role of Social Construction
    3. Western Culture
    4. A History
    5. Western Environmental Philosophies
    6. Intrinsic and Instrumental Values
    7. Ecofeminism
    8. Deep Ecology
    9. Aristotelian Ethics
    10. Fundamental Issues in Western Environmental Philosophy
    11. Immanence
    12. Interconnectivity
    13. Dualism
    14. Enlightenment Thought
    15. Modernism
    16. Transcendence
    17. Summary
  13. 3 Corporate Reporting
    1. Introduction
    2. Social Construction through Accounting
    3. Accounting as Discourse
    4. Accounting and Sustainability Reporting
    5. Sustainability and Environmental Reporting
    6. Corporate Environmental Reporting
    7. Environmental Reporting as Stakeholder Engagement
    8. Accountability and Transparency
    9. A Critical Approach
    10. Link to Western Environmental Philosophies
    11. Summary
  14. 4 Operationalising Critique
    1. Introduction
    2. Methodology
    3. A Qualitative Approach
    4. A Historical Perspective
    5. A Critical Approach
    6. Critical Discourse Analysis
    7. The Discourse
    8. Environmental Reports
    9. Written Word
    10. Images
    11. Other Discursive Mechanisms
    12. Interviews
    13. Analysing the Discourse
    14. Metaphor
    15. Ideology
    16. Hegemony
    17. Discourse Groupings
    18. Dualism
    19. Ontology of Discrete Objects
    20. Dualistic Anthropocentrism
    21. Dualistic Hierarchy
    22. The Human Nature Divide
    23. Transcendence
    24. Physical World Less Valued than the Transcendent
    25. Seeing Physical World from Afar
    26. Transcendent Anthropocentrism
    27. Interconnectivity
    28. Connections between Subjects
    29. Humans as Part of Nature
    30. Nature Intrinsically Valued
    31. Application of Discourse Groupings
    32. Summary
  15. 5 Predominant Corporate Philosophical Approaches
    1. Introduction
    2. Multiple Case Studies
    3. The Environmental Reports
    4. Interviews
    5. Zeta
    6. Zeta Environmental Reports
    7. Zeta Interview
    8. Gamma
    9. Gamma Environmental Reports
    10. Gamma Interview
    11. Beta
    12. Beta Environmental Reports
    13. Beta Interview
    14. Phi
    15. Phi Environmental Reports
    16. Phi Interview
    17. Delta
    18. Delta Environmental Reports
    19. Delta Interview
    20. Alpha
    21. Alpha Environmental Reports
    22. Alpha Interview
    23. Kappa
    24. Kappa Environmental Reports
    25. Kappa Interview
    26. Psi
    27. Psi Environmental Reports
    28. Psi Interview
    29. Theta
    30. Theta Environmental Reports
    31. Theta Interview
    32. Sigma
    33. Sigma Environmental Reports
    34. Sigma Interview
    35. Comparison
  16. 6 Prevalent Discursive Mechanisms
    1. Introduction
    2. Discursive Motifs
    3. Prevalent Discursive Mechanisms
    4. Dualism
    5. Use of Charts, Graphs and Tables
    6. Focus on Numbers
    7. Financial Language
    8. Materiality
    9. Nature as a Resource
    10. Offsets
    11. Images Minimising Apparent Impact
    12. Carbon Accounting
    13. Carbon Neutrality
    14. Environmental Risk
    15. Awards, Self-Congratulatory
    16. Images Which Conflict with the Surrounding Text
    17. Direction of Readers’ Attention Away from the Report
    18. Regulatory Focus
    19. Positive Contribution to the Environment
    20. Transcendence
    21. Interconnectivity
    22. Case Studies
    23. Summary
  17. 7 Unravelling the Discourse
    1. Introduction
    2. Major Findings
    3. Analytical Themes
    4. Dualism
    5. Dualism in Context
    6. Transcendence
    7. Transcendence in Context
    8. Interconnectivity
    9. Interconnectivity in Context
    10. Meaning and Importance of Findings
    11. Meaning of Other Findings
    12. Practical Implications
    13. How These Findings Relate to Prior Literature
    14. Social Constructionism
    15. Western Environmental Philosophy
    16. Corporate Environmental Reporting
    17. Link to Theory
    18. Alternative Explanations
    19. Relevance of Findings
    20. Summary
  18. 8 Reflecting on the Discourse of the Corporate Report
    1. Introduction
    2. Background
    3. Environmental Philosophies
    4. The Verdict?
    5. Contribution of Research
    6. Limitations
    7. Suggestions for Further Research
    8. Summary
  19. Index
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