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دی ۲, ۱۳۹۶
۵,۰۰۰ تومان
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دانلود ۵ مقاله پولی غیر قابل دانلود از امرالد سری چهاردهم www.emeraldinsight.com


Sustainability reports as
simulacra? A counter-account
of A and A 1 GRI reports
Olivier Boiral
Department of Management, Universite´ Laval, Que´bec City, Canada
Abstract
Purpose – The purpose of this paper is to examine the extent to which sustainability reporting can
be viewed as a simulacrum used to camouflage real sustainable-development problems and project an
idealized view of the firms’ situations.
Design/methodology/approach – The method was based on the content analysis and counter
accounting of 23 sustainability reports from firms in the energy and mining sectors which had
received application levels of A or A þ from the Global Reporting Initiative (GRI). The information
disclosed in some 2,700 pages of reports was structured around 92 GRI indicators and compared with
۱۱۶ significant news events that clearly addressed the responsibility of these firms in sustainable
development problems. Moreover, the 1,258 pictures included in sustainability reports were
categorized into recurring themes from an inductive perspective.
Findings – A total of 90 per cent of the significant negative events were not reported, contrary to the
principles of balance, completeness and transparency of GRI reports. Moreover, the pictures included
in these reports showcase various simulacra clearly disconnected with the impact of business
activities.
Originality/value – The paper shows the relevance of the counter accounting approach in assessing
the quality of sustainability reports and question the reliability of the GRI’s A or A þ application
levels. It contributes to debates concerning the transparency of sustainability reports in light of
Debord’s and Baudrillard’s critical perspective. The paper reveals the underexplored role of images in
the emergence of several types of simulacra.
Keywords Sustainability reporting, Sustainable development, Counter accounting, Transparency,
Simulacra, GRI, Assurance, Spectacle, Energy industry, Mining industry
Paper type Research paper


Just a passing fad?
The diffusion and decline of environmental
reporting in the Finnish water sector
Eija Vinnari
Department of Accounting and Finance, Turku School of Economics,
Turku, Finland, and
Matias Laine
School of Management, University of Tampere, Tampere, Finland
Abstract
Purpose – The study seeks to add to the understanding of the diffusion and decline of environmental
reporting practices.
Design/methodology/approach – Semi-structured interviews and municipal water utility
publications are analysed to identify factors which have influenced the diffusion and subsequent
decline of environmental reporting practices within the Finnish water sector.
Findings – The findings suggest a dynamic view of the diffusion and decline of environmental
reporting, showing that a variety of forces operated jointly over time. The initial swift diffusion may
be mostly explained from the perspectives of fad and fashion, whereas the subsequent gradual decline
of such reporting appears to have been driven mainly by internal organizational factors and a lack of
outside pressure.
Research limitations/implications – The paper relies on a qualitative dataset, implying that
extensive care is needed when seeking to generalise or apply the findings to different contexts or
organizational fields.
Practical implications – The findings presented here should prove interesting for public sector
managers, who are considering how, if at all, their organization should engage in social and
environmental reporting.
Originality/value – The paper provides new insights into public sector sustainability reporting and
presents reasons for its decline. In addition, the analysis illustrates the applicability of Abrahamson’s
typology of innovation diffusion to the study of social and environmental reporting practices.
Keywords Social and environmental reporting, CSR reporting, Sustainability reporting, Diffusion,
Finland, Water industry
Paper type Research paper


Legitimacy, accountability and
impression management in
NGOs: the Indian Ocean tsunami
Susan Lee Conway
Tasmanian School of Business and Economics,
University of Tasmania, Launceston, Australia
Patricia Ann O’Keefe
Tasmanian School of Business and Economics,
University of Tasmania, Hobart, Australia, and
Sue Louise Hraskyy
School of Accounting and Corporate Governance, University of Tasmania,
Hobart, Australia
Abstract
Purpose – Prior research has investigated legitimation strategies in corporate annual reports in the
for-profit sector. The purpose of this paper is to investigate this phenomenon in an NGO environment.
It investigates Australian overseas aid agencies’ responses to criticism of the relief effort following the
Indian Ocean tsunami in 2004. It aims to determine whether voluntary annual report disclosures were
reflective of impression management and/or of the discharge of functional accountability.
Design/methodology/approach – The paper applies content analysis to compare the structure
and content of the annual reports of 19 Australian overseas aid agencies before and after the Indian
Ocean tsunami.
Findings – Results suggest voluntary disclosure in annual reports significantly increased post-tsunami
and was more consistent with impression management activity rather than functional accountability
suggesting a response to the legitimacy challenge. The use of impression management tactics differed
with agency size, with larger agencies using ingratiation in order to appear more attractive while smaller
ones promoted their particular achievements.
Originality/value – This paper makes a contribution by extending prior impression management
and legitimacy literature to an NGO environment. It has implications for the development of these
theories as it looks at organisations where the stakeholders are different from the for-profit sector and
profits are not the main concern. It raises issues about the concept of accountability in the NGO sector,
and how the nature of organisation reporting is changing to address the challenges of a sector where
access to funds is highly competitive.
Keywords Legitimacy, Impression management, Functional accountability,
Non-government Organizations (NGOs)
Paper type Research paper


Walking the talk(s):
Organisational narratives
of integrated reporting
Colin Higgins
Deakin Graduate School of Business, Deakin University, Melbourne, Australia
Wendy Stubbs
School of Geography and Environmental Science, Monash University,
Melbourne, Australia, and
Tyron Love
Department of Management, Marketing and Entrepreneurship,
University of Canterbury, Christchurch, New Zealand
Abstract
Purpose – The purpose of this paper is to explore how the managers of early adopting Australian
firms contribute to the institutionalisation of integrated reporting (IR).
Design/methodology/approach – This study is situated within institutional theory. The authors
undertook semi-structured interviews with 23 Australian managers. The authors drew on Gabriel’s
(۲۰۰۰) poetic analytics to show how the sensemaking activities of the early adopters contribute to the
institutionalisation process.
Findings – Two main narratives dominate our managers’ experience: IR as story-telling and
IR as meeting expectations. These two narratives are constructed simultaneously and theyset up
contrasting plots regarding salient events, responsibilities and characters that are resolved through
one or more of three “inter-narratives” that background these tensions. The inter-narratives suggest
time, the company’s strategy, and talking and engagement can solve problems.
Research limitations/implications – The authors argue that the managers of early adopting firms
are important in the institutionalisation process. Even though they may not necessarily be institutional
entrepreneurs they do engage in important “institutional work”. The study is limited by its predominant
focus on only one participant to the institutionalisation process, and it is may be the case that the
institutionalisation of IR is not ultimately successful.
Originality/value – Provides in-depth insights into an under-researched participant in an institutional
field contributes to institutionalisation. Additionally, it sheds light on the conditions under which firms
will engage with IR.
Keywords Institutionalization, Narratives, Integrated reporting, Management sense-making
Paper type Research paper


Contrasting realities: corporate
environmental disclosure and
stakeholder-released information
Michelle Rodrigue
E ´
cole de comptabilite´, Universite´ Laval, Que´bec, Canada
Abstract
Purpose – This paper aims to study the informational dynamics that take place between a firm and
its stakeholders with respect to corporate environmental management.
Design/methodology/approach – The analysis is based on a case study contrasting
environmental information reported by the case firm with environmental information about the
firm disclosed by four stakeholder groups or their representatives (governments, the community,
environmental non-governmental organizations and investors) over three years. The information flow
of disclosure is also considered.
Findings – The results suggest that the informational dynamics are composed of multiple related
patterns. The patterns range from correspondence between disclosures to stakeholders
complementing or contradicting corporate disclosures. Different patterns are associated with
different levels of interactions from stakeholders, who are most involved when they combine
disclosure patterns around key environmental issues for the forest industry. Limited interactions are
observed from the firm, suggesting a symbolic engagement within the dynamics and a strategic
accountability approach.
Research limitations/implications – Limitations are found in the focus on disclosure outlets
without examination of their production and reception, and in the inherent nature of the documents
collected to represent each perspective. Some stakeholder groups were excluded from the study due to
data unavailability.
Originality/value – This paper offers an in-depth analysis of firm-stakeholders interactions with
respect to environmental reporting and maps the information flow of their disclosure.
Keywords Stakeholders, Environmental reporting, Disclosure patterns, Informational dynamics
Paper type Research paper



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