1994
DOI: 10.1108/09566169410059513
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Corporate Environmental Reports as Wealth Appropriation Statements

Abstract: Industry′s claim to create wealth serves to legitimize the independence of its policies and actions. Yet such a creation process is delusory in an interdependent and indeterminate world grounded in quantum physics, ecology and chaos theory. Contemporary corporate annual reports are prepared from the perspective of discrete industrial entities driven by the dynamic of unlimited growth. Most pressures being applied to change these reports seek merely to complicate, by adding information, rather than to revise by… Show more

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Cited by 4 publications
(5 citation statements)
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“…Establishing a quality assurance system will become the first step towards excellence, and the attention of quality managers will broaden from the quality of the product and services toward an integrated system, including both quality and environmental management (Karapetrovic and Willborn, 1998). ISO 14000 already confronts management with new challenges that can no longer be overlooked (Birkin and Jorgenson, 1994;Hogarth, 1999;Rondinelli and Vastag, 2000). However, environmental management can never be isolated from financial performance.…”
Section: Environmental Managementmentioning
confidence: 99%
See 1 more Smart Citation
“…Establishing a quality assurance system will become the first step towards excellence, and the attention of quality managers will broaden from the quality of the product and services toward an integrated system, including both quality and environmental management (Karapetrovic and Willborn, 1998). ISO 14000 already confronts management with new challenges that can no longer be overlooked (Birkin and Jorgenson, 1994;Hogarth, 1999;Rondinelli and Vastag, 2000). However, environmental management can never be isolated from financial performance.…”
Section: Environmental Managementmentioning
confidence: 99%
“…However, environmental management can never be isolated from financial performance. Birkin and Jorgenson (1994) pointed out that the recognition of interdependence of wealth with environmental issues implies fundamental changes for both manufacturing and health service management, and the process of wealth appropriation will deliver a union of opposites if health is sacrificed in the name of wealth creation. Although the cost of environmental protection have increased considerably since the 1970s and are expected to increase even further in the future, best practices of environmental management can be performed to simultaneously protect the environment and reduce costs (Christmann, 2000).…”
Section: Environmental Managementmentioning
confidence: 99%
“…Birkin and Jorgensen (1994a) write : ''Wealth appropriation describes the new industrial corporation's activity of taking to itself or devoting to special purpose the wealth already present in the society or environment'' .…”
Section: Experiencementioning
confidence: 99%
“…In this scenario , it is more meaningful to report on how the present has actually turned out according to our best interpretation across a broad and evolving range of interdependent relationships : a marked contrast to the present practise of reporting performance evaluations against precise , narrow and predetermined economic goals . Stacey (1993) and Birkin and Jorgensen (1994a) develop the significance of indeterminacy for accounting and management .…”
Section: Experiencementioning
confidence: 99%
“…This award changed in 2001 to be the sustainability reporting award. Birkin and Jørgensen (1994) conducted a comparative study to exhibit the environmental reporting in UK. They found that all sampled companies in UK have issued a separate report for environmental concerns.…”
Section: Problem Statementmentioning
confidence: 99%