Báo cáo bền vững như một mô phỏng? Một phân tích đối kháng về các báo cáo A và A+ của GRI

Emerald - Tập 26 Số 7 - Trang 1036-1071 - 2013
Olivier Boiral1
1Department of Management, Université Laval, Quebec City, Canada

Tóm tắt

Mục đích

– Mục đích của bài báo này là xem xét mức độ mà báo cáo bền vững có thể được coi là một mô phỏng nhằm ngụy trang cho các vấn đề phát triển bền vững thực sự và thể hiện một cái nhìn lý tưởng về tình hình của các công ty.

Thiết kế/phương pháp/tiếp cận

– Phương pháp được dựa trên phân tích nội dung và kế toán đối kháng 23 báo cáo bền vững từ các công ty trong lĩnh vực năng lượng và khai khoáng, những công ty này đã nhận được mức ứng dụng A hoặc A+ từ Sáng kiến Báo cáo Toàn cầu (GRI). Thông tin được công bố trong khoảng 2.700 trang báo cáo được cấu trúc xung quanh 92 chỉ số GRI và so sánh với 116 sự kiện tin tức quan trọng mà rõ ràng đề cập đến trách nhiệm của các công ty này đối với các vấn đề phát triển bền vững. Hơn nữa, 1.258 bức ảnh được đưa vào các báo cáo bền vững đã được phân loại vào các chủ đề lặp lại từ một góc nhìn quy nạp.

Kết quả

– Tổng cộng 90% các sự kiện tiêu cực quan trọng đã không được báo cáo, trái ngược với các nguyên tắc cân bằng, đầy đủ và minh bạch của các báo cáo GRI. Hơn nữa, các bức ảnh được đưa vào những báo cáo này thể hiện nhiều mô phỏng rõ ràng không liên quan đến tác động của các hoạt động kinh doanh.

Tính mới/có giá trị

– Bài báo cho thấy sự liên quan của phương pháp kế toán đối kháng trong việc đánh giá chất lượng của các báo cáo bền vững và đặt ra câu hỏi về độ tin cậy của các mức ứng dụng A hoặc A+ của GRI. Nó góp phần vào các tranh luận liên quan đến tính minh bạch của các báo cáo bền vững dưới ánh sáng quan điểm phê phán của Debord và Baudrillard. Bài báo hé lộ vai trò chưa được khám phá của hình ảnh trong sự xuất hiện của nhiều loại mô phỏng khác nhau.

Từ khóa


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