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Leanne J. Morrison - Corporate Environmental Reporting: The Western Approach to Nature

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    Corporate Environmental Reporting: The Western Approach to Nature
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Corporate Environmental Reporting: The Western Approach to Nature: summary, description and annotation

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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.

Leanne J. Morrison: author's other books


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This book offers an in-depth look at the discourse underpinning Western - photo 1

This book offers an in-depth look at the discourse underpinning Western corporate reporting. It provides a much-needed reminder to environmental reporting researchers that they need to consider the philosophical roots of what they are investigating. While a fascinating read, the book provides a sad indictment of the state of most environmental reporting which presents the natural world as separate, and therefore not something for which it has any responsibility. While environmental reporting has come a long way and is becoming almost commonplace, the study presented in this book suggests that corporate entities are still fundamentally antagonistic towards the natural world.

Carol Tilt, University of South Australia, Australia
Corporate Environmental Reporting

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.

Dr Leanne J Morrison is a lecturer at the RMIT School of Accounting, Melbourne, Australia.

Routledge Studies in Accounting

27 Interventionist Management Accounting Research

Theory Contributions with Societal Impact

Jouni Lyly-Yrjninen, Petri Suomala, Teemu Laine, and Falconer Mitchell

28 Accounting, Innovation and Inter-Organisational Relationships

Martin Carlsson-Wall, Hkan Hkansson, Kalle Kraus, Johnny Lind, and Torkel Strmsten

29 A History of Corporate Financial Reporting

John Richard Edwards

30 Public Sector Accounting, Governance and Accountability

Experiences from Australia and New Zealand

Edited by Robyn Pilcher and David Gilchrist

31 Managerial Accountants Compass

Research Genesis and Development

Gary R. Oliver

32 Institutions and Accounting Practices after the Financial Crisis

International Perspective

Edited by Victoria Krivogorsky

33 Corporate Environmental Reporting

The Western Approach to Nature

Leanne J Morrison

For a full list of titles in this series, please visit https://www.routledge.com/Routledge-Studies-in-Accounting/book-series/SE0715

First published 2020

by Routledge

52 Vanderbilt Avenue, New York, NY 10017

and by Routledge

2 Park Square, Milton Park, Abingdon, Oxon, OX14 4RN

Routledge is an imprint of the Taylor & Francis Group, an informa business

2020 Taylor & Francis

The right of Leanne J Morrison to be identified as author of this work has been asserted by her in accordance with sections 77 and 78 of the Copyright, Designs and Patents Act 1988.

All rights reserved. No part of this book may be reprinted or reproduced or utilised in any form or by any electronic, mechanical, or other means, now known or hereafter invented, including photocopying and recording, or in any information storage or retrieval system, without permission in writing from the publishers.

Trademark notice: Product or corporate names may be trademarks or registered trademarks, and are used only for identification and explanation without intent to infringe.

Library of Congress Cataloging-in-Publication Data

A catalog record for this title has been requested

ISBN: 978-1-138-33721-3 (hbk)

ISBN: 978-0-429-44256-8 (ebk)

Typeset in Sabon

by codeMantra

I was inspired to write this book after reading Carolyne Merchants seminal work on the ways Western cultures attitude towards nature has changed over time. I read Merchant prior to starting my PhD, and turned up to my first meeting with my supervisors inspired by her ideas, but thinking it was a long way from corporate environmental reporting. I had just completed a research project which examined the different ethical approaches of stakeholders, but I hadnt quite pinned down my PhD topic. I knew I wanted to research something about corporate environmental reporting, but I didnt know what. I was afraid that I might have to abandon my philosophical training; that accounting was too far removed from philosophy, and that I was lucky enough to have been able to publish in this niche, but there was little chance of an academic career if I kept writing in the obscure space between accounting and philosophy.

I mentioned Merchant as a throwaway comment our supervisory meetings often covered vast terrain; conversations in multiple directions, which may or may not be directly related to my PhD, but somehow connected, like a spiderweb or a set of tangled roots. Fortunately, my supervisors had enough trust in my creativity and intellect and recognised that Merchant had inspired me. I was over the moon when one of my supervisors jumped in with thats great, go with that.

Before I got to this point, though, I had experienced the research baptism by fire otherwise known as the Honours Dissertation. It was a steep learning curve, to say the least. Part of the way through this process, I questioned whether I was capable of completion and considered giving up and returning to work as an accountant. At that time, I was living on the edge of the Tasmanian Wilderness, in the beautiful Huon Valley. Distraught at the idea of giving up, I took a walk over the hills in my backyard and sat on a large rock in the forest that overlooked the valley. There I had an epiphany. I felt how the rock beneath me supported my body; how the trees were providing the air for me to breathe. The birdsong was soothing; the fresh air cooled my skin. I had a profound realisation of how I was a part of an enormous and ancient natural process; a process I was deeply in love with. I realised that this was my purpose that this beautiful natural world that supported me was my inspiration, the reason I was pushing myself through these challenges.

Since then, when I am faced with a decision or a challenge, I remember that moment and question myself what are you doing this for? Will this help your cause? The rock and the trees and birds were present for me, can I be present for them?

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