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Meanings of the term ‘sustainable development’ in Finnish corporate disclosures

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  • Matias Laine

Abstract

There is an on-going discursive struggle over how the social and environmental problems related to modern societies should be understood and resolved. Sustainable development has become a pre-eminent concept in these discussions and businesses are increasingly employing the term in their communications. However, sustainable development means “different things to different people in different contexts” [Bebbington, J. (2001). Sustainable development: A review of the international development, business and accounting literature. Accounting Forum, 25(2), 128–157; see p. 129]. Thus, there have been recent calls in the literature to analyse what the companies are actually saying in their disclosures [Thomson, I., & Bebbington, J. (2005). Social and environmental reporting in the UK: A pedagogic evaluation. Critical Perspectives on Accounting; Kolk, A. (1999). Evaluating corporate environmental reporting. Business Strategy and the Environment, 8, 225–237]. Subscribing to the social construction of reality, this study critically assesses how the term ‘sustainable development’ is constructed in the disclosures of Finnish listed companies.

Suggested Citation

  • Matias Laine, 2005. "Meanings of the term ‘sustainable development’ in Finnish corporate disclosures," Accounting Forum, Taylor & Francis Journals, vol. 29(4), pages 395-413, December.
    • Handle: RePEc:taf:accfor:v:29:y:2005:i:4:p:395-413
    DOI: 10.1016/j.accfor.2005.04.001
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    Cited by:

    1. Cristian Carini & Laura Rocca & Monica Veneziani & Claudio Teodori, 2021. "Sustainability regulation and global corporate citizenship: A lesson (already) learned?," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 28(1), pages 116-126, January.
    2. Journeault, Marc & Levant, Yves & Picard, Claire-France, 2021. "Sustainability performance reporting: A technocratic shadowing and silencing," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 74(C).
    3. Marko M. Mihić & Svetlana Shevchenko & Ema D. Gligorijević & Dejan Č. Petrović, 2019. "Towards Strategic Corporate Social Responsibility Approach in International Projects—Review of South-South Cooperation: A Case Study of Chinese Projects in Angola," Sustainability, MDPI, vol. 11(10), pages 1-16, May.

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