Going beyond Western dualism: towards corporate nature responsibility reporting

Gallhofer, S. (2018) Going beyond Western dualism: towards corporate nature responsibility reporting. Accounting, Auditing and Accountability Journal, 31(8), pp. 2110-2134. (doi: 10.1108/AAAJ-12-2015-2358)

Abstract

Purpose: The purpose of this paper is to outline an ecofeminist lens for the analysis of accounting, which is applied to: first, the critique of corporate social responsibility reporting (CSRR); second, the elaboration of elements of a framework for a new accounting – corporate nature responsibility reporting (CNRR) – as a response to the critique of CSRR; and, third, the consideration of elements of an enabling and emancipatory praxis in the context of CNRR, including a sketch of a research agenda. Design/methodology/approach: The paper presents a critical application of aspects of the ecofeminist critique of Western dualism and its emphasis on wholeness, interconnectedness and relatedness, including its particular delineation of nature, to the critique and design of accounting. Findings: Insights from the application of an ecofeminist lens to the critique of CSRR raise questions about the suitability of the western notion of corporate social responsibility (CSR) and its associated accounting currently in use. In order to go beyond critique, the paper introduces the notions of corporate nature responsibility (CNR) and CNRR and offers an outline of key elements of CNRR and an emancipatory praxis in the context of CNRR, including a sketch of a research agenda. The author’s elaborations suggest that in order to overcome the limitations of CSR and CSRR, a corporation ought to be concerned about its broader and holistic CNR. And, it should provide a CNR report, as part of a holistic CNRR concerned with the performance of the company in the context of CNR. Social implications: Through creating new visibilities, CNRR has the potential to enhance the well-being of people and nature more generally. Originality/value: Ecofeminism’s critique of western dichotomous thinking has been given little consideration in prior studies of accounting. The paper thus draws attention to the relevance of an ecofeminist theoretical lens for the critique and design of accounting by focussing on CSRR. The paper introduces the concepts of CNR and CNRR to address the limitations of CSRR as currently practiced.

• Item Type: Articles
• Status: Published
• Refereed: Yes
• Glasgow Author(s) Enlighten ID: Gallhofer, Prof Sonja
• Authors: Gallhofer, S.
• College/School: College of Social Sciences > Adam Smith Business School > Accounting and Finance
• Journal Name: Accounting, Auditing and Accountability Journal
• Publisher: Emerald Group Publishing Limited
• ISSN: 0951-3574
• Published Online: 04 July 2018
• Copyright Holders: Copyright © 2018 Emerald Publishing Limited
• First Published: First published in Accounting, Auditing and Accountability Journal 31(8): 2110-2134
• Publisher Policy: Reproduced in accordance with the publisher copyright policy