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  1. Legitimizing Negative Aspects in GRI-Oriented Sustainability Reporting: A Qualitative Analysis of Corporate Disclosure Strategies.Rüdiger Hahn & Regina Lülfs - 2014 - Journal of Business Ethics 123 (3):401-420.
    Corporate sustainability reports are supposed to provide a complete and balanced picture of corporate sustainability performance. They are, however, usually voluntary and thus prone to interpretation and even greenwashing tendencies. To overcome this problem, the Global Reporting Initiative (GRI) provides standardized reporting guidelines challenging companies to report positive and negative aspects of an organization’s sustainability performance. However, the reporting of “negative aspects” in particular can endanger corporate legitimacy if perceived by the stakeholders as not being in line with societal norms (...)
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  • The Limits of Corporate Social Responsibility: Techniques of Neutralization, Stakeholder Management and Political CSR. [REVIEW]Gary Fooks, Anna Gilmore, Jeff Collin, Chris Holden & Kelley Lee - 2013 - Journal of Business Ethics 112 (2):283-299.
    Since scholarly interest in corporate social responsibility (CSR) has primarily focused on the synergies between social and economic performance, our understanding of how (and the conditions under which) companies use CSR to produce policy outcomes that work against public welfare has remained comparatively underdeveloped. In particular, little is known about how corporate decision-makers privately reconcile the conflicts between public and private interests, even though this is likely to be relevant to understanding the limitations of CSR as a means of aligning (...)
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  • Social Accountability and Corporate Greenwashing.William S. Laufer - 2003 - Journal of Business Ethics 43 (3):253 - 261.
    Critics of SRI have said little about the integrity of corporate representations resulting in screening inclusion or exclusion. This is surprising given social and environmental accounting research that finds corporate posturing and deception in the absence of external verification, and a parallel body of literature describing corporate "greenwashing" and other forms of corporate disinformation. In this paper I argue that the problems and challenges of ensuring fair and accurate corporate social reporting mirror those accompanying corporate compliance with law. Similarities and (...)
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  • Seeing Is Believing: Managing the Impressions of the Firm’s Commitment to the Natural Environment.Pratima Bansal & Geoffrey Kistruck - 2006 - Journal of Business Ethics 67 (2):165-180.
    This paper examines stakeholder responses to impression management tactics used by firms that express environmental commitment. We inductively analyzed data from 98 open-ended questionnaires and identified two impression management tactics that led respondents to believe that a firm was credible in its commitment to the natural environment. Approximately, half of the respondents responded to illustrative impression management tactics that provide images of, and/or broad-brush comments about, the firm's commitment to the natural environment. The other half responded to demonstrative impression management (...)
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  • W(h)ither Ecology? The Triple Bottom Line, the Global Reporting Initiative, and Corporate Sustainability Reporting.Markus J. Milne & Rob Gray - 2013 - Journal of Business Ethics 118 (1):13-29.
    This paper offers a critique of sustainability reporting and, in particular, a critique of the modern disconnect between the practice of sustainability reporting and what we consider to be the urgent issue of our era: sustaining the life-supporting ecological systems on which humanity and other species depend. Tracing the history of such reporting developments, we identify and isolate the concept of the ‘triple bottom line’ (TBL) as a core and dominant idea that continues to pervade business reporting, and business engagement (...)
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  • Marketing ethics and the techniques of neutralization.Scott J. Vitell & Stephen J. Grove - 1987 - Journal of Business Ethics 6 (6):433 - 438.
    The need for conceptual work in marketing ethics is addressed by examining the five techniques of neutralization as a means for partially explaining unethical behaviors by marketing practitioners. These techniques are often used by individuals to lessen the possible impact of norm-violating behaviors upon their self-concept and their social relationships. Borrowed from the social disorganization and deviance literature, the five techniques of neutralization are: (1) denial of responsibility, (2) denial of injury, (3) denial of victim, (4) condemning the condemners and (...)
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  • Strategies for Climate Change and Impression Management: A Case Study Among Canada’s Large Industrial Emitters.David Talbot & Olivier Boiral - 2015 - Journal of Business Ethics 132 (2):329-346.
    This paper explores the justifications and impression management strategies that industrial companies use to rationalize their impacts on climate change. These strategies influence the perceptions of stakeholders through the use of techniques of neutralization intended to legitimize the impacts of corporate operations in the area of climate change. Based on a qualitative and inductive approach, 10 case studies were conducted of large Canadian industrial emitters. Interviews were conducted with managers and environmental specialists. Public documentation was also collected when available. This (...)
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  • The Uptake of Sustainability Reporting in Australia.Colin Higgins, Markus J. Milne & Bernadine van Gramberg - 2015 - Journal of Business Ethics 129 (2):445-468.
    In this paper, we identify and discuss how sustainability reporting has spread throughout the Australian business community over the past twenty years or so. We identified all Australian business organisations that have produced a sustainability report since 1995, and we undertook an interview survey with managers of reporting companies. By incorporating a wide range and large number of reporting companies, we offer insights beyond those obtained from traditional report content analysis and from close analyses of singular case-study organisations. We reveal (...)
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