Show simple item record

dc.contributor.authorMilne, Markus Jen_NZ
dc.date.available2011-04-07T03:22:45Z
dc.date.copyright2005-03en_NZ
dc.identifier.citationMilne, M. J. (2005). Playing with magic lanterns: the New Zealand Business Council for Sustainable Development and corporate triple bottom line reporting (Accountancy Working Paper Series). University of Otago. Retrieved from http://hdl.handle.net/10523/1556en
dc.identifier.urihttp://hdl.handle.net/10523/1556
dc.description.abstractWithin the last 4 years a coalition of leading New Zealand businesses has formed—The New Zealand Business Council for Sustainable Development (NZBCSD)—with the avowed intent of acting as a catalyst for change towards sustainable development via the three pillars of economic growth, environmental protection and social progress. The Council through its members intends to promote eco-efficiency, innovation and responsible entrepreneurship. As part of the Council’s agenda, Sustainable Development (or Triple Bottom Line) Reporting is being actively encouraged and promoted through its membership organisations. Members commit to producing such a report within 3 years. This study reports on both the attempts of the Council to interpret and portray sustainable development and its reporting, and on the attempts of several of its members to develop triple bottom line reports. The study critically examines the NZBCSD’s position on sustainable development (reporting) through its web-site announcements and several other documents in the context of an older and wider literature on sustainability. The study also critically examines eight members’ reports through a qualitative textual analysis. Overall, we find that while these reports manifestly use the rhetoric of “sustainability” and “sustainable development”, we detect little reporting beyond what has traditionally passed for corporate social responsibility.en_NZ
dc.format.mimetypeapplication/pdf
dc.publisherUniversity of Otagoen_NZ
dc.relation.ispartofseriesAccountancy Working Paper Seriesen_NZ
dc.relation.urihttp://www.business.otago.ac.nz/acty/research/pdf/Magic%20Lanterns%20revised%2023%20March.pdfen_NZ
dc.subject.lcshHF5601 Accountingen_NZ
dc.titlePlaying with magic lanterns: the New Zealand Business Council for Sustainable Development and corporate triple bottom line reportingen_NZ
dc.typeWorking Paperen_NZ
dc.description.versionUnpublisheden_NZ
otago.bitstream.pages32en_NZ
otago.date.accession2005-12-02en_NZ
otago.schoolAccountancy and Business Lawen_NZ
otago.openaccessOpen
otago.place.publicationDunedin, New Zealanden_NZ
dc.identifier.eprints8en_NZ
otago.school.eprintsAccountancy & Business Lawen_NZ
dc.description.referencesAlvesson, M. & Karreman, D. (2000), Taking the linguistic turn in organizational research: Challenges, responses, consequences. Journal of Applied Behavioural Science, 36(2), 136-158. Ayres, R., (1996), Limits to the Growth paradigm, Ecological Economics, 19: 117-134. Ball, A., Owen, D., & Gray, R.H., (2000), External Transparency or Internal Capture? The Role of Third-Party Statements in Adding Value to Corporate Environmental Reports, Business Strategy and the Environment, 9: 1-23. Bansal, P. & Roth, K. (2000), Why Companies Go Green: A Model of Ecological Responsiveness, Academy of Management Journal, 43(4), 717-736. Barbier. E.B., (1987), The Concept of Sustainable Economic Development, Environmental Conservation, 14, 101-110. Barbier. E.B., (1989), The Contribution of Environmental and Resource Economics to an Economics of Sustainable Development, Development and Change, 20, 429-459. Bebbington, J., (2001), Sustainable Development: A Review of the International Development, Business and Accounting Literature, Accounting Forum, 25(2), 128-157. Bebbington, J. & Gray, R. (1993), Accounting, Environment and Sustainability, Business Strategy and the Environment, Summer, 1-11. Beder, S., (1997), Global Spin: The Corporate Assault on Environmentalism, Green Books: London. Benton, L.M. & Short, J.R., (1999). Environmental Discourse and Practice. Oxford: Blackwell. Berger, P. & Luckman, T. (1967), The social construction of reality: A treatise in the sociology of knowledge. Penguin: Harmondsworth. Bishop. R.C., (1993), Economic Efficiency, Sustainability, and Biodiversity, Ambio, 22, 69-73. Bowman, E.H., (1973), Corporate Social Responsibility and the Investor, Journal of Contemporary Business, Winter, 21-43. Bowman E.H. and Haire M. (1975) A Strategic Posture Towards Corporate Social Responsibility, California Management Review, Winter, 48-58. Bowman, E.H., & Haire, M., (1976), Social Impact Disclosure and Corporate Annual Reports, Accounting, Organisations and Society, 1(1), 11-21. Brown, L.R. & Mitchell, J. (1999). Building a new economy. In Russo, M.V. (Ed.), Environmental management: Readings and cases. Houghton Mifflin: Boston. Bryant, B., (ed.) (1995) Environmental Justice: Issues, Policies and Solutions, Island Press, Washington DC. Buckingham-Hatfield, S., & Evans, B. (eds.) (1996) Environmental Planning and Sustainability, J Wiley & Sons, New York. Burke, K., (1966) Language as Symbolic Action, University of California Press: Berkeley. Cairns, J. Jr., (2001) “Sustainability, Exceptionalism, and Exemptionalism”, Ecosystem Health, Vol. 7 No. 3, pp. 147-154. Canter, L., (1999), Cumulative Effects Assessment. In Petts, J. (ed.) A Handbook of Environmental Impact Assessment, Blackwell Sci., Oxford, pp.405-440. Carroll, A., (1999), Corporate Social Responsibility, Business and Society, 38(3), 268-296. Cheney, G. (1992). The corporate person (re)presents itself. In E. L. Toth & R. L. Heath (Eds.), Rhetorical and critical approaches to public relations. Hillsdale, NJ: Lawrence Erlbaum, pp.165-184. Cocklin. C., S. Parker. & J. Hay, (1992), Notes on Cummulative Environmental Change I: Concepts and Issues, Journal of Environmental Management, 35, 31-49. Contant. C.K. & L.L. Wiggins. (1991), Defining and Analysing Cummulative Environmental Impacts, Environmental Impact Assessment Review, 11, 297-309. Costanza. R. & Folke. C., (1994), Ecological Economics and Sustainable Development, International Experts Meeting for the Operationalisation of the Economics of Sustainability, July 28-30, Manilla, Phillipines. Costanza. R. & J.L. Loomis. (1994), Ecological Economics and Ecosystem Management, Paper for USDA Forest Service National Research Assessment Workshop: Fish and Wildlife Valuation. Estes Park. Crane, A., (2000) Corporate Greening as Amoralisation, Organisation Studies, 21(4): 673-696. Daly, H.E. (ed.) (1973) Towards a Steady State Economy, W.H. Freeman & Co: San Francisco. Daly, H.E., (1992), Allocation, Distribution and Scale: Towards an Economics that is Efficient, Just and Sustainable, Ecological Economics, 6: 185-194. Daly, H. & Cobb, J.B., (1989) For the Common Good, Beacon, Boston. Davis, K., (1960), Can Business Afford to Ignore Social Responsibilities? California Management Review, 2, 7-76. Davis, K., (1967), Understanding the social responsibility puzzle: What does the businessman owe to society? Business Horizons, 10, 45-50. Davis, K., & Blomstrom, R.L., (1966), Business and its environment, New York: McGrawHill. Demeritt, D. (2001) Constructive about Nature. In N. Castree & B Braun (eds.) Social Nature: Theory, Practice and Politics (pp. 22-40). Blackwell: Malden Mass. Devall, B., (2002), The Unsustainability of Sustainability, CultureChange, #19, www.culturechange.org Dixon. J.A. & Fallon. L.A., (1989), The Concept of Sustainability: Origins, Extensions, and Usefulness for Policy, Society and Natural Resources, 2, 73-84. Dobson, A., (1998) Justice and the Environment: Conceptions of Environmental Sustainability and Theories of Distributive Justice, OUP, Oxford. Dryzek, J.S., (1997). The Politics of the Earth: Environmental Discourses. New York: Oxford University Press. Eckersley, R., (1998), Perspectives on progress: Economic growth, quality of life and ecological sustainability. In R. Eckersley (ed.), Measuring Progress: Is Life Getting Better? CSIRO Publishing: Collingwood, Victoria, 3-34. Eden, S., (1996) Environmental Issues and Business, Wiley: Chichester. Eder, K. (1996). The institutionalisation of environmentalism: Ecological discourse and the second transformation of the public sphere. In S. Lash, B. Szersznski, & B. Wynne (Eds.), Risk, Environment & Modernity: Towards a new ecology. Sage: London, pp203-223. Egri, C. P. & Pinfold, T. (1996). Organizations and the biosphere: Ecologies and environments. In S. R. Clegg, C. Hardy & W. R. Nord (Eds). Handbook of Organization Studies (pp. 459-483). London: Sage. Elkington J. (1997), Cannibals with Forks: The triple bottom line of 21st Century Business, Oxford: Capstone Publishing Everett, J. & Neu, D. (2000). Ecological modernization and the limits of environmental accounting? Accounting Forum, 24 (1), 5-29. Fairclough, N. (1989), Language and power. Longman: Essex. Fairclough, N. (1992), Discourse and social change. Polity Press: Cambridge Fairclough, N. & Wodak, R. (1997) Critical Discourse Analysis. In T. van Dijk (ed.) Discourse as Social Interaction, Vol.2, Sage: London. Fineman, S., (1996) Emotional Subtexts in Corporate Greening, Organisation Studies, 17(3): 479-500. Fineman, S., (1997) Constructing the Green Manager, British Journal of Management, 8: 31-38. Fineman, S., (2001) Fashioning the Environment, Organisation, 8(1): 17-31. Fineman, S., & Clarke, K., (1996) Green Stakeholders: Industry Interpretations and Response, Journal of Management Studies, 33(6): 715-730. Fisher, D.E., (1991) The Resource Management Legislation 1991: A Juridical Analysis of its Objectives, In A. Shields (ed.) Resource Management, Brooker & Friend, Wellington. Frederick, W.C., (1960), The Growing Concern over Business Responsibility, California Management Review, 2, 54-61. Gladwin, T.N., (1993) Envisioning the Sustainable Corporation. In E.T. Smith (ed.) Managing For Environmental Excellence, Island Press: Washington, DC. Gow. L.J., (1991), RMLR in the Context of Other Reforms, Proceedings of Implementing the Resource Management Act Conference, Environmental Policy and Management Research Centre, University of Otago, Dunedin, New Zealand, 13-18. Gray, R. (1992), Accounting and Environmentalism: an exploration of the challenge of gently accounting for accountability, transparency and sustainability, Accounting, Organisations & Society, 17 (5), 399-426. Gray, R.H. (2001), Thirty Years of Social Accounting, Reporting and Auditing: What (if Anything) Have We Learnt? Business Ethics: A European Review, 10: 9-15. Gray, R. & Bebbington, J. (2000), Environmental Accounting, Managerialism and Sustainability, Advances in Environmental Accounting & Management, 1, 1-44. Gray, R., & Milne, M.J., (2004), Towards reporting on the triple bottom line: Mirages, methods and myths, In A Henriques and J. Richardson (Eds.), The triple bottom line: Does it all add up? London: Earthscan. Hardy, C. & Philips, N. (1999), No Joking Matter: Discursive Struggle in the Canadian Refugee System, Organization Studies, 20(1), 1-24. Hall, S. (1997) Representation: Cultural representations and signifying practices. Sage: London Hajer, M. A. (1997). The politics of environmental discourse: Ecological modernization and the policy process. Clarendon Press: Oxford. Harrill, R., (1999) Beyond Sustainability: Bioregionalism and Bioregional Planning, in Noble, A.G., & Costa, F.J., (eds) Preserving the Legacy: Concepts in Support of Sustainability, Lexington Books, New York. Hart, S. (1995). A natural-resource-based view of the firm. Academy of Management Review, 20 (4), 986-1014. Horsley. P., (1991), Intrinsic Values, Ethics and the Law, Terra Nova, Apr, 37-38. Hukkinen, J., (2003), From Groundless Universalism to Grounded Generalism: Improving Ecological Economic Indicators of Human-Environmental Interaction, Ecological Economics, Vol. 44, pp. 11-27. Hutchinson, A. & Hutchinson, F. (1996). Environmental business management: Sustainable development in the new millennium. McGraw-Hill: London. International Institute for Sustainable Development/Delloite Touche, (1993) Coming Clean: Corporate Environmental Reporting: Opening Up for Sustainable Development, Institute of Social and Ethical Accountability (ISEA), www.accountability.org.uk James. T.E., S.C. Ballard. & M.D. Devine., (1983), Regional Environmental Asessments for Policy Making and Research and Development Planning, Environmental Impact Assessment Review, 4, 9-24. Jamison, A., (2001). The making of green knowledge: Environmental politics and cultural transformation. New York: Cambridge University Press. Jannson, A.M., Hammer, M., Folke, C. & Costanza, R., (1994) (eds.) Investing in Natural Capital: The Ecological Economics Approach to Sustainability, Island Press: Washington DC. Johnson, H.L., (1971), Business in Contemporary Society: Framework and Issues, Belmont, CA: Wadsworth. Johnson, R.H., (1996) Nature, State and Economy, J. Wiley & Sons: London. Lewis, M. W., (1992). Green Delusions: An Environmentalist Critique of Radical Environmentalism. Durham, N.C.: Duke University Press. Livesey, S. (2001), Eco-identity as Discursive Struggle: Royal Dutch/Shell, Brent Spar, and Nigeria. The Journal of Business Communication, 38(1), 58-91. Livesey, S. (2002), The Discourse of the Middle Ground: Citizen Shell Commits to Sustainable Development. Management Communication Quarterly, 15(3), 313-349. Livesey, S. & Kearins, K., (2001), (Be)coming Clean: Social and Environmental Accounting as a Micropractice of Sustainable Development, Organisation & Environment, accepted for publication. Lomborg, B., (1998) The Skeptical Environmentalist: Measuring the Real State of the World, Cambridge University Press: Cambridge. Low, N., & Gleeson, B., (1998) Justice, Society and Nature: An Exploration of Political Ecology, Routledge, London. Margolis, J.D., & Walsh, J.P., (2003), Misery Loves Companies: Rethinking Social Initiatives by Business, Administrative Science Quarterly, 48(2), 268- Mayhew N. (1997) “Fading to Grey: the use and abuse of corporate executives’ `representational power’” in R. Welford (ed) Hijacking Environmentalism: Corporate response to sustainable development (London: Earthscan) (pp63-95) McDonough, W. and Braungart, M., (1998), The Next Industrial Revolution, The Atlantic Monthly Digital Edition, www.theatlantic.com/issues/98oct/industry.htm McGuire, J.W., (1963), Business and society, New York: McGrawHill. Milne, M.J., (1996), On Sustainability, The Environment and Management Accounting, Management Accounting Research, 7(1), 135-161. Milne, M.J., Owen, D.L., & Tilt, C.A., (2001), Corporate Environmnetal Reporting: Are New Zealand Companies Being Left Behind? University of Auckland Business Review, 3(2), 24-36. Milne, M.J., Tregidga, H.M., and Walton, S., (2003a), The Triple Bottom Line: Benchmarking New Zealand’s Early Reporters, University of Auckland Business Review, 5 (2), 36-50. Milne, M.J., Kearins, K.N., & Walton, S., (2003b), Business Makes A Journey Out of Sustainability: Creating Adventures in Wonderland?, Paper presented at the Academy of Management Meetings, Seattle, August. New Zealand Business Council for Sustainable Development (NZBCSD) (2001) website at: www.nzbcsd.org.nz Noble, A.G., & Costa, F.J., (1999) (eds) Preserving the Legacy: Concepts in Support of Sustainability, Lexington Books: New York. Norgaard, R.B., (1989), Three Dilemas of Environmental Accounting, Ecological Economics, 1 (4), 303-314. Norgaard. R.B., (1992), Sustainability as Intergenerational Equity: Economic Theory and Environmental Planning, Environmental Impact Assessment Review, 12, 85-124. Norton. B.G., (1989), Intergenerational Equity and Environmental Decisions: A Model Using Rawls’ Veil of Ignorance, Ecological Economics, 1, 137-159. O’Connor, J. (1997). Is sustainable capitalism possible? In P. McDonagh & A. Prothero. (Eds.), Green management: A reader. Dryden: London. O’Riordan, T., (1993) The Politics of Sustainability, In Sustainable Environmental Economics and Management: Principles and Practice, (ed.) R. Kerry Turner, Belhaven Press, London. O’Riordan, T., & Cameron, J., (eds.) (1994) Interpreting the Precautionary Principle, Earthscan: London. Odum. W., (1982), Environmental Degredation and the Tryanny of Small Decisions, Bioscience, 32, 728-729. Orlitzky, M., Schmidt, F.L., & Rynes, S.L., (2003), Corporate Social and financial Performance: A Meta-Analysis, Organization Studies, 24(3), 403- Owen, D., Gray. R.H., & Bebbington, J. (1997), Cosmetic Irrelevance or Radical Agenda for Change? Asia-Pacific Journal of Accounting, 4(2): 175-198. Owen, D., Swift., T., Humphrey, C., & Bowerman, M., (2000), The New Social Audits: Accountability, Managerial Capture or the Agenda of Social Champions? The European Accounting Review, 9(1): 81-98. Owen, D., Swift, T., & Hunt, K., (2001), Questioning the Role of Stakeholder Engagement in Social and Ethical Accounting, Auditing and Reporting, Accounting Forum, 25(3): 264-282. Parliamentary Commissioner for the Environment’s Office (PCE), (2002), Creating Our Future: Sustainable Development for New Zealand, PCE: Wellington. Pearce. D.W., (1988), Economics, Equity and Sustainable Development, Futures (UK), 20, 598-605. Pearce, D., (1993). Blueprint 3: Measuring Sustainable Development. London: Earthscan Peron, J., (1995), Exploding Population Myths, Heartland Institute: Palatine, IL, USA. Philips, N. & Hardy, C. (2002), Discourse Analysis: Investigating Processes of Social Construction. Thousand Oaks: Sage. Piper, J.M., (2002), CEA and Sustainable Development: Evidence from UK Case Studies, Environmental Impact Assessment Review, 22: 17-36. Porter, M. & van der Linde, C. (1995). Green and competitive: Ending the stalemate. Harvard Business Review, 73 (5), 120-129. Potter, N., (2001), Walking Which Talk? A discourse analysis of the New Zealand business Council for Sustainable Development, Unpublished Thesis, Victoria University of Wellington, NZ. Redclift, M., (1987), Sustainable Development: Exploring the Contradictions, Methuen, London. Rees. W.E., (1988), A Role for Environmental Assessment in Achieving Sustainable Development, Environmental Impact Assessment Review, 8, 273-291. Rorty, R. (Ed.). (1967) The linguistic turn: Recent essays in philosophical method. University of Chicago Press: Chicago. Rossi, M.S., Brown, H.S., & Bass, L.W., (2000), Leaders in sustainable Development: How Agents of Change Define the Agenda, Business Strategy & the Environment, 9: 273-286. Sachs, W. (ed.), (1993), Global Ecology: A New Arena of Political Conflict, London: Zed Books. Sachs, W., (1999), Planet dialectics, London: Zed Books. Sadler. B., (1988), Natural Capital and Borrowed Time: The Global Context of Sustainable Development, Institute of the North American West, Victoria, B.C. Canada. Sagoff. M., (1988), Some Problems with Environmental Economics, Environmental Ethics, 10, 55-74. Sale, K., (1980), Human Scale, Coward, Cann & Geoghegen: New York. Sale, K., (1985) Dwellers in the Land: The Bio-regional Vision, Sierra Club, San Francisco. Schmidhieny, S., (1992), Changing Course: A Global Business Perspective on Development and the Environment, New York: MIT Press. Shrivastava, P. (1995). The role of corporations in achieving ecological sustainability. Academy of Management Review 20(4): 936(25). Shrivastava, P. (1994). CASTRATED Environment: GREENING and Oragnization Studies. Organization Studies 15(5): 705-726 Simon, J., (1981) The Ultimate Resource, Princeton University Press: Princeton, NJ. Sonntag. N.C., Everett. R. R., Rattie. L.P., Colnett. D.L., Wolf. C.P., Truett. J.C., Dorcey. A.H., & C.S. Holling., (1987), Cummulative Effects Assessment: A Context for Further Research and Development, Canadian Environmental Assessment Research Council, Canada. Stead, W.E., & Stead, J.G., (2004), Sustainable Strategic Management, M.E. Sharpe: Armonk, New York. Steelman, T. A. & L. A. Maguire (1999) Understanding participant perspectives: Qmethodology in National Forest Management. Journal of Policy Analysis and Management 18: 361-388. SustainAbility/UNEP (2000). Global Reporters 2000. www.sustainability.org Sutton, P., (1999), The Sustainability-Promoting Firm, www.greeninnovations.org.au Sutton, P., (2000), Sustainability – What Does it Mean? www.greeninnovations.org.au Sutton, P., (2001), Sustainability – Getting Orientated, www.greeninnovations.org.au Toman. M.A., (1992), The Difficulty in Defining Sustainability, Resources, No 106, Resources for the Future, Washington DC. Toman. M.A., Pezzey. J. & J. Krautkraemer., (1993), Economic Theory and “Sustainability”, Discussion Paper # ENR93-14-REV, Resources for the Future, Washington DC. Turner. R.K., (1993), Sustainability: Principles and Practice, in Sustainable Environmental Economics and Management: Principles and Practice, ed. R. Kerry Turner, Belhaven Press, London. Van Dijk, T. (1997) Discourse as Structure and Process, Vol 1. London: Sage. Wackernagel, M., & Rees, W., (1996) Our Ecological Footprint: Reducing Human Impact on the Earth, New Society Publishers, Canada. Walton, C.C., (1967), Corporate Social Responsibilities, Belmont, CA: Wadsworth. Welford, R., (1997) (ed.) Hijacking Environmentalism: Corporate Response to Sustainable Development, Earthscan: London. Welford, R., (1998), Corporate Environmental Management, Technology and Sustainable Development: Postmodern Perspectives and the Need for a Critical Research Agenda, Business Strategy and The Environment, 7: 1-12. World Business Council for Sustainable Development (WBCSD), (2000), Eco-efficiency: Creating More Value with Less Impact, WBCSD, www.wbcsd.org/projects/pr_ecoefficiency.htm World Industry Council for the Environment (International Chamber of Commerce) (1994) Environmental Reporting: A Manager’s Guide, WICE. Worster, D., (1995), The Shaky Ground of Sustainability, in Sessions, G., (ed.) Deep Ecology for the 21st Century: Readings on the Philosophy of and Practice of New Environmentalism, Shambhala: Boston. Young. M.D., (1992), Sustainable Investment and Resource Use: Equity, Environmental Integrity, and Economic Efficiency, Man and the Biosphere Series Vol # 9, Parthenon Publishing, Melbourne. Zorvanyi, G., (1998), Growth Management for a Sustainable Future: Ecological Sustainability as the New Growth Management Focus for the 21st Century, Praeger: London.en_NZ
 Find in your library

Files in this item

Thumbnail

This item appears in the following Collection(s)

Show simple item record