Social and environmental reporting and hegemonic discourse

Article Annotation

Spence , Crawford , 2007 , `Social Environmental Reporting and Hegemonic Discourse , Accounting , Auditing Accountability Journal , vol .20 , No .6 pp .855-882

In this article Crawford Spence provides detailed overview of social and environmental reporting , whereas special attention is paid to history of development . Over the past twenty years social and environmental reporting have become more entrenched as an organizational practice . The author employs the discourse theory of Mouffe and Laclau in to frame social and environmental reporting as hegemonic practice Moreover , the author employs discourse theory as the lens to

interpret the key findings . The current study is empirical and it explores managerial perceptions of reporting motivations and socio-environmental interaction . The study focuses on exploring the construction and reproduction of capitalist discourse , and social and environmental reporting appears to be the centre of research . The author focuses as well on the implications of social and environmental reporting . The article is useful to my research , as Crawford Spence suggests that both socio-environmental and corporate responsibilities are driven by numerous motivations which form part of a business case . The main limitation of the article is that existence of socio-environmental reporting is challenged by the author 's notion that the majority of the motivations are understood as failing . Thus , the author indicates that more extensive research on socio-environmental reporting is needed to develop a more in-depth understanding of the importance of reporting The overall quality of reporting has been improved . The article will form the basis of my research as this research is one of the few studies that interpret socio-environmental reporting explicitly

PAGE

PAGE 1...