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by Leanne J Morrison
Corporate Environmental Reporting
Cover
Half Title
Series Page
Title Page
Copyright Page
Table of Contents
List of Figures
List of Tables
Preface
Acknowledgements
1 Western Environmental Discourse and the Corporate Report
Introduction
Background
What Is the Problem?
Outline of Book
Summary
2 Western Environmental Philosophy
The 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
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
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
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
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
Interconnectivity
Case Studies
Summary
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
8 Reflecting on the Discourse of the Corporate Report
Introduction
Background
Environmental Philosophies
The Verdict?
Contribution of Research
Limitations
Suggestions for Further Research
Summary
Index
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Copyright Page
Corporate Environmental Reporting
The Western Approach to Nature
Leanne J Morrison
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