Buch, Englisch, 238 Seiten, Format (B × H): 152 mm x 229 mm, Gewicht: 354 g
The Western Approach to Nature
Buch, Englisch, 238 Seiten, Format (B × H): 152 mm x 229 mm, Gewicht: 354 g
Reihe: Routledge Studies in Accounting
ISBN: 978-0-367-78545-1
Verlag: Routledge
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.
Zielgruppe
Postgraduate
Autoren/Hrsg.
Fachgebiete
Weitere Infos & Material
Preface, 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
