Work and Earnings of Low-Skilled Women Do Employee and Employer Reports Provide Consistent Information
➤ Gửi thông báo lỗi ⚠️ Báo cáo tài liệu vi phạmNội dung chi tiết: Work and Earnings of Low-Skilled Women Do Employee and Employer Reports Provide Consistent Information
Work and Earnings of Low-Skilled Women Do Employee and Employer Reports Provide Consistent Information
WORDS NOTACTIONS! THE IDEOLOGICAL ROLE OF SUSTAINABLE DEVELOPMENT REPORTINGMarkus J. Milne ProfessorDepartment of Accountancy. Finance and Information Work and Earnings of Low-Skilled Women Do Employee and Employer Reports Provide Consistent Informationn Systems University of Canterbury Private Bag 4800 Christchurch. New Zealand markus.miinetg'camerbury.ac.nz; phone: ++64-3-364-2624 fax: ++64-3-364-2727Helen Tregidga Senior LecturerDepartment of Accounting Auckland University of Technology helen.treaid&atJ’aut.ac.nzandSara Walton Lecturer Departme Work and Earnings of Low-Skilled Women Do Employee and Employer Reports Provide Consistent Informationnt of Management University of Otago swaltonfffbusiness.otago.ac.nzEarlier versions of this paper were presented at the 3"* Critical Management StudieWork and Earnings of Low-Skilled Women Do Employee and Employer Reports Provide Consistent Information
s Conference. University of Lancaster. 2003 and the 4" Asia-Pacific Interdisciplinary Research in Accounting Conference. Singapore. 2004. as well as sWORDS NOTACTIONS! THE IDEOLOGICAL ROLE OF SUSTAINABLE DEVELOPMENT REPORTINGMarkus J. Milne ProfessorDepartment of Accountancy. Finance and Information Work and Earnings of Low-Skilled Women Do Employee and Employer Reports Provide Consistent Informationsity of Sydney. We would like to thank referees and participants from these events for helpful and constructive comments. In addition, the authors would like to expressly thank Carol Adams, Jesse Dillard, Rob Gray, Kate Kearins, Lee Parker, Nick Potter, Jeffrey Unerman and Julie Wuthnow for comments Work and Earnings of Low-Skilled Women Do Employee and Employer Reports Provide Consistent Information on earlier drafts of this paper. We are also indebted to two anonymous referees for further comments. This work has indirectly benefited from fundingWork and Earnings of Low-Skilled Women Do Employee and Employer Reports Provide Consistent Information
from the Royal Society of New Zealand’s Marsden Fund, contract # 02-UOO-120.WORDS NOTACTIONS! THE IDEOLOGICAL ROLE OF SUSTAINABLE DEVELOPMENT REPORTIWORDS NOTACTIONS! THE IDEOLOGICAL ROLE OF SUSTAINABLE DEVELOPMENT REPORTINGMarkus J. Milne ProfessorDepartment of Accountancy. Finance and Information Work and Earnings of Low-Skilled Women Do Employee and Employer Reports Provide Consistent Informationre)presentations of sustainable development within the business context. By synthesising key academic conceptualisations and using diagrammatic illustrations, we provide a framework to interpret and tease out business representations of sustainable development. Such representations are argued to be Work and Earnings of Low-Skilled Women Do Employee and Employer Reports Provide Consistent Informationconstitutive of the way that business has come to ‘know’ and ‘do’ sustainable development and. therefore, to constrain and enable particular actions aWork and Earnings of Low-Skilled Women Do Employee and Employer Reports Provide Consistent Information
nd developments.Design/methodology/approacli - This study uses a mix of synthesis, interpretive and discourse analysis to locale, interpret and criticWORDS NOTACTIONS! THE IDEOLOGICAL ROLE OF SUSTAINABLE DEVELOPMENT REPORTINGMarkus J. Milne ProfessorDepartment of Accountancy. Finance and Information Work and Earnings of Low-Skilled Women Do Employee and Employer Reports Provide Consistent Information line reports. The coding and analytic process involved an interpretive examination of the texts to uncover meanings rather than document the volume of disclosure. The analysis is framed within an older and wider paradigmatic debate on sustainable development.Findings - The business association and Work and Earnings of Low-Skilled Women Do Employee and Employer Reports Provide Consistent Informationits members' reports are shown to present a pragmatic and middle-way discourse on business and the environment. Through the use of rhetorical claims tWork and Earnings of Low-Skilled Women Do Employee and Employer Reports Provide Consistent Information
o pragmatism and action, this discourse suggests businesses are “doing” sustainability. But, critical analysis and interpretation within a wider frameWORDS NOTACTIONS! THE IDEOLOGICAL ROLE OF SUSTAINABLE DEVELOPMENT REPORTINGMarkus J. Milne ProfessorDepartment of Accountancy. Finance and Information Work and Earnings of Low-Skilled Women Do Employee and Employer Reports Provide Consistent Informationreform and transformation, and instead reinforces the status quo of traditional interests of business-as-usual over the natural environment.Originality/vahie - This paper offers a diagrammatic synthesis of the contested “middle ground" of the sustainable development debate, and thereby provides a fr Work and Earnings of Low-Skilled Women Do Employee and Employer Reports Provide Consistent Informationame of reference for further interpretational work on organisations and sustainable development. By taking an interpretive, discourse approach and extWork and Earnings of Low-Skilled Women Do Employee and Employer Reports Provide Consistent Information
ending the analysis to a business association, we provide a qualitative analysis of sustainable development reporting. We further locate and illustratWORDS NOTACTIONS! THE IDEOLOGICAL ROLE OF SUSTAINABLE DEVELOPMENT REPORTINGMarkus J. Milne ProfessorDepartment of Accountancy. Finance and Information Work and Earnings of Low-Skilled Women Do Employee and Employer Reports Provide Consistent Informationt.Key words Sustainable Development, Corporate Reporting, Business Association. Discourse Analysis; New Zealand.Paper type Research paperhttps://khothuvien.cori!Our view is that the middle path is the best choice for business because sustainability is not just nice to have, it’s a business imperativ Work and Earnings of Low-Skilled Women Do Employee and Employer Reports Provide Consistent Informatione.Chief Executive, New Zealand Business Council for Sustainable Development. 2005.INTRODUCTIONThere is increasing demand for business behaviours to beWork and Earnings of Low-Skilled Women Do Employee and Employer Reports Provide Consistent Information
consistent with environmental and social responsibility, sustainable development and sustainability (Han, 1995; Elkington, 1997; Hawken et at, 1999).WORDS NOTACTIONS! THE IDEOLOGICAL ROLE OF SUSTAINABLE DEVELOPMENT REPORTINGMarkus J. Milne ProfessorDepartment of Accountancy. Finance and Information Work and Earnings of Low-Skilled Women Do Employee and Employer Reports Provide Consistent Informationewed in favour of more enlightened forms of corporate behaviour that are supposed to be good for stakeholders and the environment as well as for shareholders (e.g. Schmidheiny, 1992; IISD/DT, 1993; WICE, 1994. NZBCSD, 2001; WBCSD, 2000a, 2002a, 2002b). Concerns about business or the environment appe Work and Earnings of Low-Skilled Women Do Employee and Employer Reports Provide Consistent Informationar to have been replaced by a discourse of business and the environment (Porter and van der Linde, 1995). Pronouncements by business advocacy groups aWork and Earnings of Low-Skilled Women Do Employee and Employer Reports Provide Consistent Information
nd businesses’ own stand-alone “sustainability” or “triple bottom line” (TBL) reports (see. GR1. 2000, 2002; KPMG, 2002, 2005; SustainAbility, 2000, 2WORDS NOTACTIONS! THE IDEOLOGICAL ROLE OF SUSTAINABLE DEVELOPMENT REPORTINGMarkus J. Milne ProfessorDepartment of Accountancy. Finance and Information Work and Earnings of Low-Skilled Women Do Employee and Employer Reports Provide Consistent Information widely advocated (Gray and Bebbington, 2000; WBCSD, 1998, 2000b; Hukkinen, 2003).Such business responses are arguably pan of the wider reformist environmental discourse (Shrivastava, 1994; Egri and Pinfield, 1996; Hopwood et at., 2005) termed ‘ecological modernisation' (Weale, 1992; Hajer, 1997). W Work and Earnings of Low-Skilled Women Do Employee and Employer Reports Provide Consistent Informationithin these responses, technology, science, and economic progress remain largely unquestioned and, indeed, are arguably given a pre-eminent place in gWork and Earnings of Low-Skilled Women Do Employee and Employer Reports Provide Consistent Information
enerating solutions to environmental and social crises (Dryzek, 1997; Rossi et at., 2000). As Hajer (1997, pp. 31-32) notes, “ecological modernisationWORDS NOTACTIONS! THE IDEOLOGICAL ROLE OF SUSTAINABLE DEVELOPMENT REPORTINGMarkus J. Milne ProfessorDepartment of Accountancy. Finance and Information Work and Earnings of Low-Skilled Women Do Employee and Employer Reports Provide Consistent Informationhallenge for business... [and] becomes a vehicle for its very innovation.”Informed by a broader and stronger ecological discourse, however, critics doubt the reformist eco-modern agenda can deliver sufficient change, and soon enough? They note the eco-modern discourse stands distinct from ‘business- Work and Earnings of Low-Skilled Women Do Employee and Employer Reports Provide Consistent Informationas-usual’, but doubt that deep down it is actually a rejection of it. Welford (1997, p.28), for example, suggests:It adds an environmental [and now stWork and Earnings of Low-Skilled Women Do Employee and Employer Reports Provide Consistent Information
akeholder) dimension to the development path but does not allow tliat dimension to radically change the path. In some ways it is a conjuring trick or WORDS NOTACTIONS! THE IDEOLOGICAL ROLE OF SUSTAINABLE DEVELOPMENT REPORTINGMarkus J. Milne ProfessorDepartment of Accountancy. Finance and Information Work and Earnings of Low-Skilled Women Do Employee and Employer Reports Provide Consistent Informationack stage.By hiding tensions and masking contradictions, sustainability discourse is seen to be placed in the shadow of development (Sachs, 1995). Further, critics argue it simply seeks to extend human-centred utilitarianism (e.g., Bebbington and Gray, 1993; Bebbington, 2001; Beder, 1997; Dobson,319 Work and Earnings of Low-Skilled Women Do Employee and Employer Reports Provide Consistent Information98; Everett and Neu, 2000; Gladwin, 1993; Gray, 1992; Gray and Milne, 2002, 2004; Welford, 1997, 1998). McDonough and Braungart (1998, p.4; 2002), forWork and Earnings of Low-Skilled Women Do Employee and Employer Reports Provide Consistent Information
example, argue eco-efficiency “works within the same system that caused the problem in the first place...It presents little more than an illusion of WORDS NOTACTIONS! THE IDEOLOGICAL ROLE OF SUSTAINABLE DEVELOPMENT REPORTINGMarkus J. Milne ProfessorDepartment of Accountancy. Finance and Information Work and Earnings of Low-Skilled Women Do Employee and Employer Reports Provide Consistent Informationt fits uneasily into the current realities of trading and corporate governance. 'Business and the environment' is often a gloss which disguises practices which are more like ‘business or the environment’More generally, Hajer (1997, p. 34) asks whether ecological modernisation is “the first step on a Work and Earnings of Low-Skilled Women Do Employee and Employer Reports Provide Consistent Information bridge that leads towards a new sort of sustainable modern society” or whether it is a “rhetorical ploy that tries to reconcile the irreconcilable [eWork and Earnings of Low-Skilled Women Do Employee and Employer Reports Provide Consistent Information
nvironment and development) only to take the wind out of the sails of ‘real’ environmentalists.”Between the so-called extremes of frontier economics aWORDS NOTACTIONS! THE IDEOLOGICAL ROLE OF SUSTAINABLE DEVELOPMENT REPORTINGMarkus J. Milne ProfessorDepartment of Accountancy. Finance and Information Work and Earnings of Low-Skilled Women Do Employee and Employer Reports Provide Consistent Informationey, 1992; Dryzek, 1997; Hopwood et at. 2005; Newton, 2005), necessitating careful examination of what business claims in the name of sustainable development. As Sachs (1999, pp. 77-78) observes:Environmental action and environmental discourse, when carried on in the name of “sustainable development, Work and Earnings of Low-Skilled Women Do Employee and Employer Reports Provide Consistent Information” implicitly or explicitly position themselves with respect to the crisis of justice and the crisis of nature. Different actors produce different typeWork and Earnings of Low-Skilled Women Do Employee and Employer Reports Provide Consistent Information
s of knowledge: they highlight certain issues and underplay others. How attention is focused, what implicit assumptions are cultivated, what hopes areGọi ngay
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