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Enhancing stakeholder interaction through environmental risk accounts

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  • Saravanamuthu, Kala
  • Lehman, Cheryl

Abstract

Accounting should mobilise growing awareness of environmental degradation into harm mitigation strategies by representing humanity's relational existence with nature. Catchment-oriented accounting directs attention to the harm inflicted by unsustainable practices by integrating measurements of the multiple causes of degradation into meaningful accounts. We propose a semi-qualitative risk matrix to enhance stakeholder participation in the construction of these accounts: our matrix allows lay-stakeholders to use their lived experiences to socialise expert measurements, and thus embark on a journey of learning socially about sustainable living. An irrigation case-study is used to evaluate the extent to which irrigators displayed the following social learning capacities through their contribution to the construction of risk accounts on the impact of irrigation on their catchment: awareness of each other's competing-and-interdependent goals and perspectives, shared problem identification, appreciation of the complex issues at hand, motivation to work collaboratively, trust and the creation of formal–informal relationships. Four of seven irrigators displayed many of these capacities as they contested unsustainable values embedded in conventional irrigation discourse, and articulated less harmful priorities. The remaining irrigators took advantage of the analytical-deliberative spaces (provided by our matrix and accounts) to better appreciate the environmental impact of irrigation.

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  • Saravanamuthu, Kala & Lehman, Cheryl, 2013. "Enhancing stakeholder interaction through environmental risk accounts," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(6), pages 410-437.
  • Handle: RePEc:eee:crpeac:v:24:y:2013:i:6:p:410-437
    DOI: 10.1016/j.cpa.2013.02.002
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    5. Clément Feger & Laurent Mermet, 2017. "A blueprint towards accounting for the management of ecosystems," Post-Print hal-01930913, HAL.
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    7. Emilio Passetti & Lara Bianchi & Massimo Battaglia & Marco Frey, 2019. "When Democratic Principles are not Enough: Tensions and Temporalities of Dialogic Stakeholder Engagement," Journal of Business Ethics, Springer, vol. 155(1), pages 173-190, March.
    8. Kala Saravanamuthu, 2018. "How risk information and stakeholder‐participation affect the sustainability of collaborative decisions: A case study on how the sustainability of stakeholder decisions is affected by different levels," Business Strategy and the Environment, Wiley Blackwell, vol. 27(7), pages 1067-1078, November.

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