Green Accolades and Oil-Soaked Mermaids: A Sociology of Worth Perspective on BP's Sustainability Reporting and the Deepwater Horizon Disaster*

IF 1.6 Q3 BUSINESS, FINANCE
Oluwasegun Popoola, Esther R. Maier
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引用次数: 0

Abstract

Sustainability reporting was originally intended to improve accountability by providing more transparency around the ecological impact of organizational action. However, as sustainability reports are increasingly used as a tool for legitimacy and a source of information by financial stakeholders, environmental concerns are being framed in economic terms. This paper draws on Boltanski and Thévenot's (2006, On Justification: Economies of Worth, Princeton University Press) sociology of worth framework to explore how the prioritization of market values facilitates the disconnect between sustainability reporting and the environment. We use the Deepwater Horizon disaster as an extreme case to illustrate how the one-sided “compromises” with market values subjugate the values associated with social and environmental stewardship. We suggest that the integration of different conceptions of the common good can provide a more nuanced understanding of the relations between economic and environmental values.

绿色荣誉与油污美人鱼:从价值社会学的角度看英国石油公司的可持续发展报告和深水地平线灾难†。
可持续发展报告的初衷是通过提高组织行动对生态影响的透明度来加强问责制。然而,随着可持续发展报告越来越多地被金融利益相关者用作合法性的工具和信息来源,环境问题也被纳入了经济学的范畴。本文借鉴了 Boltanski 和 Thévenot(2006 年)的价值社会学框架,探讨了市场价值的优先化如何促进了可持续发展报告与环境之间的脱节。我们以 "深水地平线 "灾难为极端案例,说明片面地向市场价值 "妥协 "如何削弱了与社会和环境管理相关的价值。我们认为,整合不同的共同利益概念可以让我们对经济价值与环境价值之间的关系有更细致的理解。本文受版权保护,保留所有权利。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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来源期刊
Accounting Perspectives
Accounting Perspectives BUSINESS, FINANCE-
CiteScore
2.60
自引率
0.00%
发文量
30
期刊介绍: Accounting Perspectives provides a forum for peer-reviewed applied research, analysis, synthesis and commentary on issues of interest to academics, practitioners, financial analysts, financial executives, regulators, accounting policy makers and accounting students. Articles are sought from academics and practitioners that address relevant issues in any and all areas of accounting and related fields, including financial accounting and reporting, auditing and other assurance services, management accounting and performance measurement, information systems and related technologies, tax policy and practice, professional ethics, accounting education, and related topics. Without limiting the generality of the foregoing.
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