Sustainability reports as simulacra? : a counter-account of A and A+ GRI reports

Authors: Boiral, Olivier
Abstract: Purpose – The purpose of this paper is to examine the extent to which sustainability reporting can be viewed as a simulacrum used to camouflage real sustainable-development problems and project an idealized view of the firms’ situations. Design/methodology/approach – The method was based on the content analysis and counter accounting of 23 sustainability reports from firms in the energy and mining sectors which had received application levels of A or A+ from the Global Reporting Initiative (GRI). The information disclosed in some 2,700 pages of reports was structured around 92 GRI indicators and compared with 116 significant news events that clearly addressed the responsibility of these firms in sustainable development problems. Moreover, the 1,258 pictures included in sustainability reports were categorized into recurring themes from an inductive perspective. Findings – A total of 90 per cent of the significant negative events were not reported, contrary to the principles of balance, completeness and transparency of GRI reports. Moreover, the pictures included in these reports showcase various simulacra clearly disconnected with the impact of business activities. Originality/value – The paper shows the relevance of the counter accounting approach in assessing the quality of sustainability reports and question the reliability of the GRI’s A or A+ application levels. It contributes to debates concerning the transparency of sustainability reports in light of Debord’s and Baudrillard’s critical perspective. The paper reveals the underexplored role of images in the emergence of several types of simulacra.
Document Type: Article de recherche
Issue Date: 1 January 2013
Open Access Date: 12 April 2017
Document version: AM
This document was published in: Accounting, Auditing & Accountability Journal, Vol. 26 (7), 1036–1071 (2013)
MCB University Press
Alternative version: 10.1108/AAAJ-04-2012-00998
Collection:Articles publiés dans des revues avec comité de lecture

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