Going beyond western dualism: towards corporate nature responsibility reporting

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.

Assessing the Emancipatory Nature of Chinese Extinction Accounting

“…There has been growing critique of Western dualism and its impact on the design of accounting, with a feeling that more insights may be gained from Eastern philosophies (Gallhofer 2018) such as Taoism (Christian 2016(Christian , 2019. Zhao and Atkins (2019) investigated the emergence of extinction accounting in China by focusing on one of the most famous endangered species: the giant panda.…”

Framing sustainable development challenges: accounting for SDG-15 in the UK

“…nature – in financial terms, it is argued that it enables the justification of destructive activities. Conversely, seeing and understanding nature as being intrinsically valuable and fundamentally priceless enables a more spiritual connection with nature, which encourages people to seek to live their lives and possibly to manage their organisations, in ways that are more in harmony with nature (Gallhofer, 2018; Russell et al , 2017).…”

Contextualising and critically theorising corporate social responsibility reporting: Dynamics of the late Mubarak Era in Egypt

“…Accounting researchers have since mobilised a variety of social analyses drawing from social theories (Roslender, 2018). Gallhofer and Haslam, including with collaborators, in work having affinity with several other accounting researchers (see Gallhofer & Haslam, 2003Brown, 2009Brown, , 2017Dillard & Brown, 2012;Brown & Dillard 2013;Gallhofer et al, 2015;Gallhofer, 2018), have promoted a critical social analysis influenced by post-Marxist social and political theory (hence by currents of post-structuralism, postmodernism, postcolonialism and feminism), notably the work of Laclau and Mouffe (see Laclau & Mouffe, 1987, 2001. This post-Marxist perspective shares the features of general critical theoretical orientation.…”