This book explores corporate environmental discourse by examining a sample of corporate environmental reports through the lens of environmental philosophy. Findings include the predominant use of a dualistic approach towards nature, which highlights the perceived 'separateness' of companies from the natural world. Also explored are the corporate articulations of interconnectivity and transcendence, two philosophical approaches that are also in common use in western culture. The expression of these themes reveals the discursive underpinnings of a harmful relationship with nature. Exploring the ways in which discourse informs corporate relationships with nature allows for an in-depth 'diagnosis' of current environmental problems. The history of environmental philosophy demonstrates how some powerful philosophical approaches have shaped the western relationship with nature over time, and continue to do so through corporate environmental reporting. Corporate Environmental Reporting: The Western Approach to Nature demonstrates how corporate reporting is used to reduce the perception of the corporate responsibility, and contributes to the erosion of broader cultural restraints against the harmful treatment of nature. As such, discourse is integral to the survival of the world which we - and other members of our biotic community - are utterly reliant on. It shows the latest state of knowledge on the topic and will be of interest both to students at an advanced level, academics and reflective practitioners. It will be of interest to researchers, academics, and students in the fields of accounting, management, environmental philosophy and sustainable management.
This text is also appropriate for schools that offer a one semester Intermediate accounting course, at the undergraduate level, for Finance majors.
Corporate Financial Reporting: Text and Cases
本书向读者提供了理解财务报表所必需的概念框架和分析工具.第9版包括财务报表概览,资产负债表,利润表和股东权益变动表,现金流量表,盈余质量与财务报告质量 ...
华章经管
本书对于财务报告所涉及的各个相关利益方、对于“盈余游戏”进行严厉的批评,作为一本“号召革命的檄文”,作者“指出这是一场关于信息的革命 ...
公司财务报告与分析: 教程与案例 : 英文版·第四版
哈佛商学院案例教程
本书基于我国上市公司的营收计划披露行为, 从董事长特征以及代理成本的视角研究了上市公司自愿定量地披露营业计划的影响因素, 并从政府干预, ...
This ultra-practical guide shows you how to thoroughly translate and read "between the lines" of the balance sheet, income statement, cash flow report, and the accompanying text.
Disciplinary Boundaries and Corporate Reports: A Survey of 30 Years of Annual Reporting Literature