While proponents of sustainability reporting believe in its potential to help corporations be accountable and transparent about their social and environmental impacts, there has been growing criticism asserting that such reporting schemes are utilized primarily as impression management tools. Drawing on Goffman’s self-presentation theory and its frontstage/backstage analogy, we contrast the frontstage sustainability discourse of a sample of large U.S. oil and gas firms to their backstage corporate political activities in the context of the passage of the American-Made Energy and (...) Good Jobs Act, also known as the Arctic National Wildlife Refuge Bill. The ANWR Bill was designed to allow oil exploration within the most sensitive environmental areas in the Refuge and this bill was vigorously debated in the United States Congress in 2005 and 2006. Our results suggest that the firms’ sustainability discourse on environmental stewardship and responsibility contrasts sharply with their less visible but proactive political strategies targeted to facilitate the passage of the ANWR Bill. This study thus contributes to the social and environmental accounting and accountability literature by highlighting the relevance of Goffman’s frontstage/backstage analogy in uncovering and documenting further the deceptive nature of the discourse contained in stand-alone sustainability reports. In addition, it seeks to contribute to the overall understanding of the multifaceted nature of sustainability reporting by placing it in relation to corporate political activities. (shrink)

There is a longstanding debate in the stakeholder literature as to who and what really counts as the stakeholders of the firm. Likewise, there have been discussions on whether nature should be considered a stakeholder of the firm. However, one seldom encounters any definitions of the key concepts, that is of nature or the natural environment . We seek to contribute to the debate by taking a closer look at what this thing called nature actually is. In addition, we discuss (...) the implications of this conceptual refinement for the stakeholder model. In order to reinforce the status of the natural environment in the stakeholder model, we propose that any visualisation of a stakeholder network should be embedded in the natural environment. (shrink)

This paper looks at the current state-of-the-art and at potential changes in CSR thinking in a developing country: Romania. It seeks to understand what kind oftransformations are emerging in this field and what are the reasons behind them. The analysis is interpretative, using discourse analysis and focuses on the articles of the weekly Romanian business publication Capital. The results indicate that the local business environment features the characteristics of wild capitalism, largely contradicting the idea of responsibility. However, foreign actors have (...) recently entered the local environment, acting as travelling vehicles of Western ideas and inducing positive developments in business social behaviour. This study upholds that emerging trends in the business social thinking in Romania are not an outcome of local societal expectations but, rather, are brought from abroad and sold to the local community. (shrink)

This paper sheds further light on the role of quantification in corporate environmental disclosures. Quantification is an inherently social practice, which has attracted a fair amount of academic interest in recent years. At the same time, in the field of social and environmental accounting there is a paucity of research on quantification or the role it plays for organisations, for organisational communication and in societies more broadly. Accordingly, in this paper, we will draw on a qualitative case study to discuss (...) the potential implications that might arise from the use of quantified information in corporate environmental disclosures. Our case study illustrates the diverse effects of quantification suggested in the prior literature by placing them in the context of corporate environmental disclosures. We discuss how quantification implies fake precisionism and promotes commensuration of incomparables, thereby limiting the discussion to themes and questions preferred by company management. We maintain that quantification, while appearing to produce neutral and value-free information, has a substantive ethical dimension through how it implicates accountability relationships as well as the respective power relations between diverse stakeholders in societies. (shrink)

The popularity of Fair Trade is increasing swiftly in many parts of the World. However, there is still a paucity of research analysing the northern fair trade actors outside the Anglo-American communities. This paper contributes by presenting a qualitative study of how the Finnish World Shop movements’ key actors understand the movement’s role and position in the rapidly changing operating environment. The study depicts the polyphonic nature of this particular democratic social movement and discusses how success, public trust and the (...) importance of different stakeholders become constructed in various ways within it. (shrink)

The study analyses how the corporate rhetoric of sustainability has developed in Finland during 1985-2005. The dataset consisting of the disclosures of four leading Finnish companies has been analyzed through discourse analytic methods. The findings question whether the ever-increasing popularity of sustainability-related concepts actually means that society is moving forward on the road towards sustainability.

The study provides insights on why large Finnish municipalities are engaging in sustainability reporting. The dataset consists of the sustainability disclosures of five large Finnish cities and of a set of interviews conducted with the personnel responsible for composing the sustainability reports in these cities. Preliminary findings suggest that this rising practice is again an example of a fad, arising as the public sector organizations mimic the corporate sector without anyone really pondering whether the municipalities and the public sector as (...) a whole truly need a similar practice the corporations have. We maintain that there are better ways to use a municipality’s scarce resources than imitating the corporate sustainability reporting practices through producing a sustainability report, the main task of which seems to be to exist. (shrink)