Transparent and Caring Corporations?

TLDR

The authors investigate how metaphors of transparency and care in sustainability reporting aim to reshape the firm‑society interface and potentially foster democratic, socially and environmentally responsive corporate decision‑making. They analyze sustainability values reports from The Body Shop International and Royal Dutch/Shell Group, drawing on business accountancy and personal ethics to examine these metaphors. The study finds that such reporting discourses both mirror and shape sociopolitical debates on sustainable development, offering promise for more responsive governance while also introducing new managerial controls.

Abstract

This article analyzes sustainability values reports published by The Body Shop International and bythe Royal Dutch/Shell Group. The authors show how corporate discourses expressed in these precedent-setting texts both reflect and influence sociopolitical struggle over the meanings and practices of sustainable development. Specifically, the authors examine metaphors of transparencyand care used to describe corporate rationales for increasing stake-holder communication, including reporting. Drawing on distinct discursive domains of business accountancyand personal ethics and sentiment, these metaphors promise to reconstruct the interface between the firm and society. Exploring the quite different assumptions on which each of these metaphors relies and their implications for corporate practices of sustainable development, the authors consider whether sustainability values reporting and the dialogue that it claims to facilitate can promote more democratic and socially and environmentally responsive corporate decision making, even as they impose new forms of managerial control.