Sustainability performance reporting : a technocratic shadowing and silencing
Global Reporting Initiative (GRI) guidelines have become the most relevant institution in sustainability reporting standards, highly adopted by organizations worldwide. However, much criticism has been raised about these standards’ ability to further sustainable development within organizations and...
Published in: | Critical Perspectives on Accounting |
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Academic Press
2020
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Online Access: | https://hdl.handle.net/20.500.11794/38373 https://doi.org/10.1016/j.cpa.2019.102145 |
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ftunivlavalcorp:oai:corpus.ulaval.ca:20.500.11794/38373 2024-06-23T07:54:12+00:00 Sustainability performance reporting : a technocratic shadowing and silencing Journeault, Marc Levant, Yves Picard, Claire-France Québec (Province) 2020-03-26T12:26:47Z application/pdf https://hdl.handle.net/20.500.11794/38373 https://doi.org/10.1016/j.cpa.2019.102145 eng eng Academic Press 1045-2354 http://hdl.handle.net/20.500.11794/38373 doi:10.1016/j.cpa.2019.102145 http://purl.org/coar/access_right/c_16ec Ideology of numbers Ontological views Silencing and shadowing Sustainability performance reporting Écologisation des entreprises Développement durable -- Rapports Comptabilité sociétale Entreprises -- Responsabilité sociale Méthode des cas Hydro-Québec. Affaires amérindiennes et inuit article de recherche COAR1_1::Texte::Périodique::Revue::Contribution à un journal::Article::Article de recherche 2020 ftunivlavalcorp https://doi.org/20.500.11794/3837310.1016/j.cpa.2019.102145 2024-06-10T23:42:53Z Global Reporting Initiative (GRI) guidelines have become the most relevant institution in sustainability reporting standards, highly adopted by organizations worldwide. However, much criticism has been raised about these standards’ ability to further sustainable development within organizations and render their sustainability performance more accountable and transparent. Using a case study of Hydro-Québec, an important hydro-electricity provider in Quebec, Canada, and its relationship with the Cree, an Indigenous community, the purpose of this study is to provide theoretical and empirical insights on the subject by showing how GRI guidelines, legitimized and reinforced through their institutionalization, tend to create a limited scope and an incomplete picture of the organization’s sustainability performance reporting. More specifically, this paper highlights two main problems arising from the use of these standards. First, drawing on the ideology of numbers of Chelli and Gendron (2013), this paper examines how GRI technocratic guidelines frame the sustainability reporting discourse, thereby contributing to leaving aspects of organizational sustainability performance in the shadows. Second, drawing on the ontological typology of Descola (2013), this study examines how these guidelines are ontologically driven by a Western view of nature. This contributes to silencing alternative ontologies in organizational sustainability performance reporting. Other/Unknown Material inuit Université Laval: CorpusUL Canada Critical Perspectives on Accounting 74 102145 |
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Université Laval: CorpusUL |
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language |
English |
topic |
Ideology of numbers Ontological views Silencing and shadowing Sustainability performance reporting Écologisation des entreprises Développement durable -- Rapports Comptabilité sociétale Entreprises -- Responsabilité sociale Méthode des cas Hydro-Québec. Affaires amérindiennes et inuit |
spellingShingle |
Ideology of numbers Ontological views Silencing and shadowing Sustainability performance reporting Écologisation des entreprises Développement durable -- Rapports Comptabilité sociétale Entreprises -- Responsabilité sociale Méthode des cas Hydro-Québec. Affaires amérindiennes et inuit Journeault, Marc Levant, Yves Picard, Claire-France Sustainability performance reporting : a technocratic shadowing and silencing |
topic_facet |
Ideology of numbers Ontological views Silencing and shadowing Sustainability performance reporting Écologisation des entreprises Développement durable -- Rapports Comptabilité sociétale Entreprises -- Responsabilité sociale Méthode des cas Hydro-Québec. Affaires amérindiennes et inuit |
description |
Global Reporting Initiative (GRI) guidelines have become the most relevant institution in sustainability reporting standards, highly adopted by organizations worldwide. However, much criticism has been raised about these standards’ ability to further sustainable development within organizations and render their sustainability performance more accountable and transparent. Using a case study of Hydro-Québec, an important hydro-electricity provider in Quebec, Canada, and its relationship with the Cree, an Indigenous community, the purpose of this study is to provide theoretical and empirical insights on the subject by showing how GRI guidelines, legitimized and reinforced through their institutionalization, tend to create a limited scope and an incomplete picture of the organization’s sustainability performance reporting. More specifically, this paper highlights two main problems arising from the use of these standards. First, drawing on the ideology of numbers of Chelli and Gendron (2013), this paper examines how GRI technocratic guidelines frame the sustainability reporting discourse, thereby contributing to leaving aspects of organizational sustainability performance in the shadows. Second, drawing on the ontological typology of Descola (2013), this study examines how these guidelines are ontologically driven by a Western view of nature. This contributes to silencing alternative ontologies in organizational sustainability performance reporting. |
format |
Other/Unknown Material |
author |
Journeault, Marc Levant, Yves Picard, Claire-France |
author_facet |
Journeault, Marc Levant, Yves Picard, Claire-France |
author_sort |
Journeault, Marc |
title |
Sustainability performance reporting : a technocratic shadowing and silencing |
title_short |
Sustainability performance reporting : a technocratic shadowing and silencing |
title_full |
Sustainability performance reporting : a technocratic shadowing and silencing |
title_fullStr |
Sustainability performance reporting : a technocratic shadowing and silencing |
title_full_unstemmed |
Sustainability performance reporting : a technocratic shadowing and silencing |
title_sort |
sustainability performance reporting : a technocratic shadowing and silencing |
publisher |
Academic Press |
publishDate |
2020 |
url |
https://hdl.handle.net/20.500.11794/38373 https://doi.org/10.1016/j.cpa.2019.102145 |
op_coverage |
Québec (Province) |
geographic |
Canada |
geographic_facet |
Canada |
genre |
inuit |
genre_facet |
inuit |
op_relation |
1045-2354 http://hdl.handle.net/20.500.11794/38373 doi:10.1016/j.cpa.2019.102145 |
op_rights |
http://purl.org/coar/access_right/c_16ec |
op_doi |
https://doi.org/20.500.11794/3837310.1016/j.cpa.2019.102145 |
container_title |
Critical Perspectives on Accounting |
container_volume |
74 |
container_start_page |
102145 |
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1802646250417291264 |