公共组织与生物多样性披露:为履行法律义务而保全面子?

Public organizations and biodiversity disclosure: Saving face to meet a legal obligation?

BUSINESS STRATEGY AND THE ENVIRONMENT · 2021
被引 27
人大 A-ABS 3

中文导读

研究了加拿大魁北克省101个公共组织的生物多样性披露实践,发现其存在重大缺陷,倾向于象征性而非实质性承诺,并出现拼凑行动和操纵数据以影响利益相关者感知的问题。

Abstract

Abstract The biodiversity disclosure practices of sub‐national governments remain understudied and poorly understood. The present study investigates the biodiversity disclosure practices of the 101 public organizations in Québec, Canada. The study's purpose is to better understand the internal dynamics that may explain the various shortcomings observed in official documents. To meet this objective, Goffman's dramaturgical frontstage/backstage analogy is used. In particular, the current study employs a content analysis of the sampled organizations' action plans and annual reports ( N = 505) as well as interviews ( N = 35). The results highlight both significant gaps in Québec's public organizations' biodiversity disclosure practices and a tendency for these organizations to make symbolic rather than substantial commitments. Also, problematic behaviors that can affect transparency were identified among the organizations—specifically, bricolage of actions and the manipulation of figures to influence stakeholder perceptions.

公共组织生物多样性披露透明度利益相关者内容分析