Pub Date : 2021-01-13DOI: 10.1080/0969160X.2020.1870316
Xinwu He
Sustainability assurance has gradually become a commonly adopted mechanism, which organisations use to increase confidence in sustainability/corporate social responsibility (CSR) reporting. However...
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Pub Date : 2021-01-13DOI: 10.1080/0969160X.2021.1872397
H. Mäkelä
ABSTRACT Social enterprises are organisations that employ commercial strategies to deliver societal impact, rather than shareholder value, and may play an important role in the transition to a more socially sustainable society. However, social entrepreneurship has become a contested terrain due to its ambiguous identity and ideology. This study maintains that accounting plays a role in the development of social enterprises due to its ability to shape the domain of economic operation. Using interview data obtained from the key actors in Finland, this study identifies and analyses perceptions of the roles of accounting for social enterprises. Overall, the study highlights the ambiguities related to accounting for social enterprises and draws attention to the plural roles of accounting. It encourages opening up the processes of defining the principles and tools for accounting for social enterprises, arguing that such decisions may have broader organisational and societal implications.
{"title":"Roles of Accounting for the Contested Terrain of Social Enterprises","authors":"H. Mäkelä","doi":"10.1080/0969160X.2021.1872397","DOIUrl":"https://doi.org/10.1080/0969160X.2021.1872397","url":null,"abstract":"ABSTRACT Social enterprises are organisations that employ commercial strategies to deliver societal impact, rather than shareholder value, and may play an important role in the transition to a more socially sustainable society. However, social entrepreneurship has become a contested terrain due to its ambiguous identity and ideology. This study maintains that accounting plays a role in the development of social enterprises due to its ability to shape the domain of economic operation. Using interview data obtained from the key actors in Finland, this study identifies and analyses perceptions of the roles of accounting for social enterprises. Overall, the study highlights the ambiguities related to accounting for social enterprises and draws attention to the plural roles of accounting. It encourages opening up the processes of defining the principles and tools for accounting for social enterprises, arguing that such decisions may have broader organisational and societal implications.","PeriodicalId":38053,"journal":{"name":"Social and Environmental Accountability Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-01-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1080/0969160X.2021.1872397","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46662776","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-10-27DOI: 10.1080/0969160X.2020.1837416
Iris Burgia
The role that images and visuals play in constructing and shaping reality is the focus of this paper. The paper explores how visuals as modes of narration can be used strategically in the organisational context. In particular, by focusing on BP and their use of images and visuals following from the 2010 Deepwater Horizon incident, the paper displays how powerful the use of visual imagery can be. Central to the paper are the notions of power of visuals, images and greenwashing: power means “to create, transform, or stabilise particular ‘versions’ of reality through visuals and images” used after the Deepwater Horizon incident for which the company is accused (16); greenwashing is seen as a symbolic strategic action that operates, proactively, in framing communications to stakeholders Disclosing information selectively can occur as a result of the increased attention of stakeholders, specifically in the case presented, after a disaster in which the company is involved. Visuals and images are an integral part of greenwashing and have different effects on constructing and describing the organisation. A visual socio-semiotic approach is adopted in this study to analyse the website of BP (from 2006 to 2014), specifically focusing on tracing changes in i) the structure of the website, ii) in colours and symbols, and iii) photographs. Findings are discussed in three distinct periods; i) a pre-disaster narrative, where images are used to expose “new” and “given” information, ii) a post-disaster narrative, that shows information spread between “ideal” and “real”, and iii) a transition period of narratives with a mixed structure. The narratives constructed, using images and visuals, help tell a story (or different stories), affect and influencememorability, decision-making and trust of stakeholders in the company. The case focuses on the power of the images and visuals in enhancing the corporate claims and dispelling greenwashing accusations. Visuals and images can enhance the legitimacy of the company, and in this sense activities of greenwashing can become more powerful by developing sophisticated methods to use images and visuals. The BP case is suitable in describing how in a post-disaster setting, website images act as a way of diverting attention from a catastrophe, towards more sophisticated forms of representing reality, that help in shifting the attention of the readers of the website. The authors suggest that further research could consider the responses and attitudes of users to greenwashing practises, with a focus on the multiplicity of possible interpretations. In-depth analyses on the role of new social media, such as Flickr, Twitter, Facebook and Instagram could also be important in considering how visuals and images shape the organisational narratives in an interplay of dynamic communication that considers the involvement of the readers of images and visuals. Further suggestions for research include deeper understandings of social constructi
{"title":"Visuality as Greenwashing: The Case of BP and Deepwater Horizon","authors":"Iris Burgia","doi":"10.1080/0969160X.2020.1837416","DOIUrl":"https://doi.org/10.1080/0969160X.2020.1837416","url":null,"abstract":"The role that images and visuals play in constructing and shaping reality is the focus of this paper. The paper explores how visuals as modes of narration can be used strategically in the organisational context. In particular, by focusing on BP and their use of images and visuals following from the 2010 Deepwater Horizon incident, the paper displays how powerful the use of visual imagery can be. Central to the paper are the notions of power of visuals, images and greenwashing: power means “to create, transform, or stabilise particular ‘versions’ of reality through visuals and images” used after the Deepwater Horizon incident for which the company is accused (16); greenwashing is seen as a symbolic strategic action that operates, proactively, in framing communications to stakeholders Disclosing information selectively can occur as a result of the increased attention of stakeholders, specifically in the case presented, after a disaster in which the company is involved. Visuals and images are an integral part of greenwashing and have different effects on constructing and describing the organisation. A visual socio-semiotic approach is adopted in this study to analyse the website of BP (from 2006 to 2014), specifically focusing on tracing changes in i) the structure of the website, ii) in colours and symbols, and iii) photographs. Findings are discussed in three distinct periods; i) a pre-disaster narrative, where images are used to expose “new” and “given” information, ii) a post-disaster narrative, that shows information spread between “ideal” and “real”, and iii) a transition period of narratives with a mixed structure. The narratives constructed, using images and visuals, help tell a story (or different stories), affect and influencememorability, decision-making and trust of stakeholders in the company. The case focuses on the power of the images and visuals in enhancing the corporate claims and dispelling greenwashing accusations. Visuals and images can enhance the legitimacy of the company, and in this sense activities of greenwashing can become more powerful by developing sophisticated methods to use images and visuals. The BP case is suitable in describing how in a post-disaster setting, website images act as a way of diverting attention from a catastrophe, towards more sophisticated forms of representing reality, that help in shifting the attention of the readers of the website. The authors suggest that further research could consider the responses and attitudes of users to greenwashing practises, with a focus on the multiplicity of possible interpretations. In-depth analyses on the role of new social media, such as Flickr, Twitter, Facebook and Instagram could also be important in considering how visuals and images shape the organisational narratives in an interplay of dynamic communication that considers the involvement of the readers of images and visuals. Further suggestions for research include deeper understandings of social constructi","PeriodicalId":38053,"journal":{"name":"Social and Environmental Accountability Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2020-10-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1080/0969160X.2020.1837416","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49110537","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-10-25DOI: 10.1080/0969160X.2020.1837417
Christophor Tsui
{"title":"When Is There a Sustainability Case for CSR? Pathways to Environmental and Social Performance Improvements","authors":"Christophor Tsui","doi":"10.1080/0969160X.2020.1837417","DOIUrl":"https://doi.org/10.1080/0969160X.2020.1837417","url":null,"abstract":"","PeriodicalId":38053,"journal":{"name":"Social and Environmental Accountability Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2020-10-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1080/0969160X.2020.1837417","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45363070","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-10-09DOI: 10.1080/0969160X.2020.1830424
Philipp Hummel
ABSTRACT Various studies investigate the design of corporate sustainability reporting in light of institutional theory. Whereas most of this literature examines the external factors that influence sustainability reporting, few studies focus on the internal drivers of sustainability reporting, especially the role of environmental orientation. This paper attempts to address this research gap by comparing companies with differences regarding environmental orientation. Therefore it distinguishes between companies that prioritise sustainability as business goals (Emerging Davids) and companies that use sustainability goals supplementary to their core business goals (Greening Goliaths). The paper finds differences in the sustainability reporting guidelines used by Emerging Davids and Greening Goliaths. Greening Goliaths are more likely to report according to the guidelines of the Global Reporting Initiative than Emerging Davids are. Thereby the study leads to the assumption that Greening Goliaths react more strongly to institutional pressures in terms of sustainability reporting than Emerging Davids do. This paper applies institutional theory in the context of environmental orientation and provides first insights into different institutional pressures within this field. While institutional pressures strongly influence the sustainability reporting of Greening Goliaths, they have less impact on the sustainability reporting of Emerging Davids.
{"title":"Sustainability Reporting as a Consequence of Environmental Orientation: A Comparison of Sustainability Reporting by German Emerging Davids and Greening Goliaths","authors":"Philipp Hummel","doi":"10.1080/0969160X.2020.1830424","DOIUrl":"https://doi.org/10.1080/0969160X.2020.1830424","url":null,"abstract":"ABSTRACT Various studies investigate the design of corporate sustainability reporting in light of institutional theory. Whereas most of this literature examines the external factors that influence sustainability reporting, few studies focus on the internal drivers of sustainability reporting, especially the role of environmental orientation. This paper attempts to address this research gap by comparing companies with differences regarding environmental orientation. Therefore it distinguishes between companies that prioritise sustainability as business goals (Emerging Davids) and companies that use sustainability goals supplementary to their core business goals (Greening Goliaths). The paper finds differences in the sustainability reporting guidelines used by Emerging Davids and Greening Goliaths. Greening Goliaths are more likely to report according to the guidelines of the Global Reporting Initiative than Emerging Davids are. Thereby the study leads to the assumption that Greening Goliaths react more strongly to institutional pressures in terms of sustainability reporting than Emerging Davids do. This paper applies institutional theory in the context of environmental orientation and provides first insights into different institutional pressures within this field. While institutional pressures strongly influence the sustainability reporting of Greening Goliaths, they have less impact on the sustainability reporting of Emerging Davids.","PeriodicalId":38053,"journal":{"name":"Social and Environmental Accountability Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2020-10-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1080/0969160X.2020.1830424","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43304819","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-09-12DOI: 10.1080/0969160X.2020.1819360
W. Maroun, J. Atkins
ABSTRACT This discursive paper develops a normative model for accounting for soil health inspired by earlier work on biodiversity reporting, ecological accounting and extinction accounting. The model provides a framework for reporting on the biological context, strategic relevance and policy implications of soil degradation at an organisational level. It offers suggestions on how to report on environmental performance and post-implementation reviews using the guidelines provided by the Global Reporting Initiative (GRI) and the International Integrated Reporting Council (IIRC) as a frame of reference. While the model focuses specifically with soil health, it can be readily adapted to deal with other environmental issues. It should be relevant for practitioners considering how to deal with emerging environmental issues in their sustainability or integrated reporting. At the same time, the paper answers calls for additional research on the change potential of accounting systems which bridges the gap between theory and practice.
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Pub Date : 2020-09-01DOI: 10.1080/0969160x.2020.1837643
C. Adams
ABSTRACT This paper revisits Rob Gray’s ([2006]. “Social, Environmental and Sustainability Reporting and Organisational Value Creation? Whose Value? Whose Creation?” Accounting, Auditing & Accountability Journal 19 (6): 793–819.) critique of the state of sustainability reporting and its relationship with value creation. It critiques recent developments in the fields of sustainability reporting standard setting and current thinking on value creation in light of Rob’s analysis.
{"title":"Sustainability Reporting and Value Creation","authors":"C. Adams","doi":"10.1080/0969160x.2020.1837643","DOIUrl":"https://doi.org/10.1080/0969160x.2020.1837643","url":null,"abstract":"ABSTRACT This paper revisits Rob Gray’s ([2006]. “Social, Environmental and Sustainability Reporting and Organisational Value Creation? Whose Value? Whose Creation?” Accounting, Auditing & Accountability Journal 19 (6): 793–819.) critique of the state of sustainability reporting and its relationship with value creation. It critiques recent developments in the fields of sustainability reporting standard setting and current thinking on value creation in light of Rob’s analysis.","PeriodicalId":38053,"journal":{"name":"Social and Environmental Accountability Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2020-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1080/0969160x.2020.1837643","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"59637338","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-09-01DOI: 10.1080/0969160x.2020.1840410
John Ferguson
ABSTRACT I have written about Rob before – about his colossal influence on social and environmental accounting research and practice and his immense contribution to accounting academia more broadly. Not only did Rob establish the Centre for Social and Environmental Accounting Research (CSEAR) and Social and Environmental Accountability Journal (SEAJ), but he was instrumental in establishing the British Accounting and Finance Association (BAFA) and The British Accounting Review (BAR). For these reasons alone, there are probably thousands of accounting scholars across the world who have benefited enormously from Rob’s trailblazing achievements. In this contribution, I want to remember Rob for another significant aspect of his scholarship. More specifically, I want to remember Rob as an inspirational accounting educator – as someone who cared deeply about his students, his subject and his profession.
{"title":"‘We Don’t Need No Thought Control’ – Rob Gray’s Fight Against ‘Indoctrination’ in Accounting Education","authors":"John Ferguson","doi":"10.1080/0969160x.2020.1840410","DOIUrl":"https://doi.org/10.1080/0969160x.2020.1840410","url":null,"abstract":"ABSTRACT I have written about Rob before – about his colossal influence on social and environmental accounting research and practice and his immense contribution to accounting academia more broadly. Not only did Rob establish the Centre for Social and Environmental Accounting Research (CSEAR) and Social and Environmental Accountability Journal (SEAJ), but he was instrumental in establishing the British Accounting and Finance Association (BAFA) and The British Accounting Review (BAR). For these reasons alone, there are probably thousands of accounting scholars across the world who have benefited enormously from Rob’s trailblazing achievements. In this contribution, I want to remember Rob for another significant aspect of his scholarship. More specifically, I want to remember Rob as an inspirational accounting educator – as someone who cared deeply about his students, his subject and his profession.","PeriodicalId":38053,"journal":{"name":"Social and Environmental Accountability Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2020-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1080/0969160x.2020.1840410","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48311692","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-09-01DOI: 10.1080/0969160x.2020.1840408
A. Coulson
ABSTRACT This paper highlights the seminal contribution of Rob Gray to the Greening of Accountancy on the criticality of capital maintenance and careful consideration of our resources. Today we are facing the extreme challenge of saving our planet and climate adaptation. Issues of intergenerational equity and resilience highlighted by Rob three decades ago remain today as paramount as they did in 1990 and his words remind us, we have far surpassed nature’s tolerance.
{"title":"Rob Gray, Forever Inspiring The Greening of Accountancy","authors":"A. Coulson","doi":"10.1080/0969160x.2020.1840408","DOIUrl":"https://doi.org/10.1080/0969160x.2020.1840408","url":null,"abstract":"ABSTRACT This paper highlights the seminal contribution of Rob Gray to the Greening of Accountancy on the criticality of capital maintenance and careful consideration of our resources. Today we are facing the extreme challenge of saving our planet and climate adaptation. Issues of intergenerational equity and resilience highlighted by Rob three decades ago remain today as paramount as they did in 1990 and his words remind us, we have far surpassed nature’s tolerance.","PeriodicalId":38053,"journal":{"name":"Social and Environmental Accountability Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2020-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1080/0969160x.2020.1840408","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44374974","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-09-01DOI: 10.1080/0969160x.2020.1837641
Carlos Larrinaga
ABSTRACT One aspect of Rob Gray’s immense intellectual legacy that deserves particular attention is how he first connected accounting and ecology in a meaningful way, drawing on systems thinking. In celebrating his contribution, I sketch in this piece a few notes linking the founding The Greening of Accountancy. The Profession After Pearce (Gray, 1990) with two papers published in the turn of the century that revolve around the fundamental issues and his critique of triple bottom line reporting.
{"title":"‘The World for Which we Account’: Systems Thinking in Rob Gray’s Works","authors":"Carlos Larrinaga","doi":"10.1080/0969160x.2020.1837641","DOIUrl":"https://doi.org/10.1080/0969160x.2020.1837641","url":null,"abstract":"ABSTRACT One aspect of Rob Gray’s immense intellectual legacy that deserves particular attention is how he first connected accounting and ecology in a meaningful way, drawing on systems thinking. In celebrating his contribution, I sketch in this piece a few notes linking the founding The Greening of Accountancy. The Profession After Pearce (Gray, 1990) with two papers published in the turn of the century that revolve around the fundamental issues and his critique of triple bottom line reporting.","PeriodicalId":38053,"journal":{"name":"Social and Environmental Accountability Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2020-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1080/0969160x.2020.1837641","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41841395","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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