企业对气候变化的回应:语言、权力与符号建构

Corporate response to climate change: language, power and symbolic construction

Accounting, Auditing and Accountability Journal · 2016
被引 80
ABS 3

中文导读

研究了参与英国自愿和强制性碳排放计划的企业如何通过语言策略在气候变化讨论中定位自身,揭示企业如何利用理性化等策略强调气候危机带来的机会,并在强制阶段转向差异化策略以转移责任。

Abstract

Purpose – The purpose of this paper is to explore corporate communications related to climate change in both a voluntary and mandatory setting. Adopting a critical perspective, the paper examines how companies who participated in the voluntary UK Emissions Trading Scheme (UK ETS) and the UK Government’s mandatory Carbon Reduction Commitment (CRC) Energy Efficiency Scheme positioned themselves within the climate change debate. In particular, the analysis draws attention to how companies, through their communicative practice, helped to constitute and reproduce the structure of the field in which they operate. Design/methodology/approach – A context-sensitive discursive analysis of 99 stand-alone reports produced by companies participating in the UK ETS and CRC over a nine-year period. The analysis is informed by Thompson’s (1990) depth-hermeneutic framework, which mediates the connection between linguistic strategies and the institutional field. Findings – The analysis suggests that companies tended to adopt particular linguistic strategies in their communications related to climate change. For example, the strategy of “rationalisation” was employed in order to emphasise the organisational “opportunities” resulting from climate change; in this sense, companies sought to exploit climate crises in order to advance a doctrine that endorsed market-based solutions. A noteworthy finding was that in the mandatory CRC period, there was a notable shift towards the employment of the strategies that Thompson (1990) refers to as “differentiation” – whereby companies attempted to displace responsibility by presenting either government or suppliers as barriers to progress. Originality/value – This paper explores how disclosure on climate change evolved while organisations participate in voluntary and compulsory climate change initiatives. In this respect, the analysis is informed by the social and political context in which the disclosure was produced.

企业社会责任气候变化话语分析环境政策