Accounting for the unaccountable : biodiversity reporting and impression management

DC FieldValueLanguage
dc.contributor.authorBoiral, Olivier-
dc.date.accessioned2017-04-13T19:35:37Z-
dc.date.available2017-04-13T19:35:37Z-
dc.date.issued2014-12-16-
dc.identifier.issn0167-4544fr_CA
dc.identifier.urihttp://hdl.handle.net/20.500.11794/13662-
dc.description.abstractThis paper explores the strategies organizations use to demonstrate their accountability for biodiversity and legitimize their impact in this area through the use of techniques of neutralization. Neutralization aims to manage stakeholder impressions on very socially sensitive issues. Based on the content analysis of 148 sustainability reports from mining organizations, the study sheds light on the successful use of rhetoric in reports on non-measurable and potentially unaccountable issues. Specifically, the study shows that mining organizations use four main techniques of neutralization when they explain their impact on biodiversity. When they address stakeholders, they defend their social legitimacy and environmental responsiveness using one of the four techniques: they claim of a net positive or neutral impact on biodiversity, they deny that they have a significant impact, they distance themselves from the impact of their actions, and they play down their responsibilities. The study contributes to the literature on corporate sustainability and accounting for stakeholders. It focuses on under-researched issues such as the management of biodiversity and the tactics used to rationalize negative impacts. The study also bridges the gap between theories about organizational legitimacy, impression management, and techniques of neutralization.fr_CA
dc.languageengfr_CA
dc.publisherSpringerfr_CA
dc.subjectAccountabilityfr_CA
dc.subjectSustainabilityfr_CA
dc.subjectBiodiversityfr_CA
dc.subjectReportingfr_CA
dc.subjectImpression managementfr_CA
dc.subjectGRIfr_CA
dc.subjectTechniques of neutralizationfr_CA
dc.subjectGlobal Reporting Initiativefr_CA
dc.titleAccounting for the unaccountable : biodiversity reporting and impression managementfr_CA
dc.typeCOAR1_1::Texte::Périodique::Revue::Contribution à un journal::Article::Article de recherchefr_CA
dcterms.bibliographicCitationJournal of Business Ethics, Vol. 135 (4), 751–768 (2016)fr_CA
dc.audienceProfesseurs (Enseignement supérieur)fr_CA
dc.audienceÉtudiantsfr_CA
dc.audienceDoctorantsfr_CA
dc.audienceCadres (Personnel)fr_CA
dc.identifier.doi10.1007/s10551-014-2497-9fr_CA
dc.subject.rvmMines -- Industrie -- Aspect de l'environnementfr_CA
dc.subject.rvmBiodiversité -- Conservationfr_CA
dc.subject.rvmResponsabilité environnementalefr_CA
dc.subject.rvmDéveloppement durable -- Rapportsfr_CA
rioxxterms.version_of_recordhttps://doi.org/10.1007/s10551-014-2497-9fr_CA
bul.rights.periodeEmbargo0 moisfr_CA
Collection:Articles publiés dans des revues avec comité de lecture

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