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自下而上的可持续性反报告:建筑公司WeBuild与大坝相关冲突的案例

Counter-reporting sustainability from the bottom up: the case of the construction company WeBuild and dam-related conflicts

Journal of Business Ethics · 2021
被引 41
人大 AABS 3

中文导读

以意大利建筑公司WeBuild的38个大型水坝项目为案例,从非政府组织、学者等多方收集证据,揭示企业可持续性报告与实际情况的差距,质疑当前企业社会责任机制的可信度。

Abstract

), an Italian transnational construction company. Starting from the Global Atlas of Environmental Justice (EJAtlas), we collect evidence from NGOs, environmental justice organizations, journalists, scholars, and community leaders on socio-environmental injustices and controversies surrounding 38 large hydropower schemes built by the corporation throughout the last century. As a counter-reporting exercise, we code (un)sustainability discourses from a plurality of sources, looking at their discrepancy under the critical lenses of post-normal science and political ecology, with environmental justice as a normative framework. Our results show how the mismatch of narratives can be interpreted by considering the voluntary, self-reporting, non-binding nature of CSR accounting performed by a corporation wishing to grow in a global competitive market. Contributing to critical perspectives on political CS(I)R, we question the reliability of current CSR mechanisms and instruments, calling for the inclusion of complexity dimensions in and a re-politicization of CS(I)R accounting and ethics. We argue that the fields of post-normal science and political ecology can contribute to these goals. Supplementary Information: The online version contains supplementary material available at 10.1007/s10551-021-04946-6.

企业社会责任可持续性报告政治生态学环境正义会计