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

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.

Overall, in the disclosures, sustainable development is constructed as a win-win concept, which allows society to enjoy economic growth, environmental protection and social improvements with no trade-offs or radical restructurings in the social order. However, behind the usual business rhetoric, there is very little evidence of anyone actually walking this talk. Accordingly, this research calls for further discussion on companies’ role in achieving sustainable development and on the business interpretation of sustainable development in general.     

Economics, equity and sustainable development

As a fashionable catchword, ‘sustainable development’ has provoked a large but nebulous literature. In the interests of communication and relevance it is necessary to narrow down the various definitions that have been given and show how a revised conception of sustainable development can be integrated into practical decisionmaking. This article suggests one approach. Sustainable development is categorized by economic change subject to ‘constancy of the natural capital stock’—the stock of environmental assets is held constant while the economy is allowed whatever social goals are deemed appropriate. Such a rule, which has its own difficulties, accommodates the main concerns of the advocates of sustainability—equity between generations, equity within a generation, economic resilience to external shocks, and uncertainty about the functions and values of natural environments in social systems. It may also accommodate some of the concerns of the ‘deep ecology’ movement by respecting rights in nature.     

Future health of indigenous peoples A human ecology view and the case of the Amazonian Shipibo-Conibo

Health has its basis in the relationships between human societies and cultures and the environment. The health of indigenous peoples living in traditional territories is threatened today by the destruction of this environment and the introduction of new contagious diseases; those who move to urban areas suffer even worse health because of ‘civilization’ diseases and the loss of the social networks that provide personal support and health care. Contrary to expectations, an epidemiological transition has not occurred in developing countries where many of these groups live. Two apparent underlying causes—persistent poverty and political inequality—are among the factors that will affect the future health of indigenous groups, together with trends in population, urbanization, and the environment. Indigenous groups can play a major role in determining that future and are already doing so through territorial-control projects aimed at protecting the environment on which their health and well-being depend.     

Domestic futures and sustainable residential development

Domestic ‘futures’ have been a long time coming. This paper questions the extent to which futuristic ‘vision’ linked to the rhetoric and sentiment of ‘sustainable development’ and the ‘livable city’ inform town and regional planning in England and Canada. Despite official commitment to ‘environmental’ objectives and media interest in ‘ecotech’ residential development, markets institutions and behaviour lag behind what is technically possible. Planning guidance encourages homes with less environmental impact. But this message has not reached most residential consumers. Is lack of mass markets in low impact housing a flaw in Government regulation, evidence of the cynical nature of official rhetoric, or proof of gradual product development as society redefines what is expected of living spaces? Or is it unwise to expect too much change in attitudes to property, or for innovation to come soon?     

The future of happiness

Following definitions of ‘happiness’ and ‘social development’, crossnational and temporal happiness trends are analysed to reveal whether reported happiness reflects changes in broader social conditions. The authors question whether an effective measurement of happiness can serve as an indicator of social development. In addition, the role of information in contributing to or maximizing happiness is analysed.     

Dissolving the stranglehold of the fix : A role for social construction in dealing with environmental dislocation

The current approach to environmental dislocation and innovation is characterized as ‘dualistic’. Dualism is described, implications worked through and the existence of another, ‘dialectical’ approach is proposed. A dialectical worldview, it is suggested, complements the strengths of dualism and extends our intellectual reach. Such a view encourages recognition of social and epistemological contexts of dualistic constructs and of the dislocations that arise when they are operationalized. It enables an extension of our involvement with the world from accountability to responsibility. Mundane examples are offered in which dialectical implications and social constructions are revealed, and shown to be an effective basis for resolving, or avoiding, dislocation.     

Making rights from what’s left of Darwinism

The legal, political, and social meaning of the work of Charles Darwin has been claimed as resident to conservative and liberal homes alike. Peter Singer's unique admixture of personal liberal politics and what may look to be an extremely conservative philosophy of nature expose some over-simplicity in traditional ‘right’ and ‘left’ categories. In “Recovering the Left from Darwin in the 21st Century”, Steve Fuller provides us with insightful historical and sociological contexts for Singer's challenges. In this article, Kirk Junker takes one aspect of the trajectory ‘the notion of natural rights’ and examines their social construction, linguistic maintenance, and legal ramifications.     

Post-Fordism and the end of work

Post-Fordism is a term which has largely been rejected by the Left, mainly on the grounds that it dignifies aspects of capitalist society that should be challenged. In this article I aim to redeem the political value of the concept by showing how it can contribute to a positive critique of wage-based society. Radicalising the theory of post-Fordism requires a deepening of the principles of autonomy and responsibility which are central to the post-Fordist work paradigm. These principles should be extended, I argue, to apply to the wider social repercussions of post-Fordist labour, including destructive environmental consequences, the manipulation of consumer needs and above all the production of non-work or unemployment which flexible production methods entail. I argue that workers’ recognition of their wider social responsibilities therefore requires theoretical mediations capable of loosening the reductive equation of ‘autonomy’ with ‘work’. I also argue that the trend towards knowledge-based societies, because of the difficulties it creates in the definition and measurement of individual labour time, is making the abolition of waged work an increasingly rational ideal. I conclude by highlighting the alternative scenario towards which post-Fordist capitalism is otherwise heading. This is a society where every social activity — including consumption — is recognised, formalised and remunerated as work, as people are paid to produce themselves in accordance with the needs of social reproduction.     

Vulnerability and industrial hazards in industrializing countries: an integrative approach

The extra vulnerability of industrializing countries to environmental problems and industrial accidents cannot be understood or solved by a ‘normal’ scientific analysis. Aspects of the social and institutional context must be included, through analyses based on post-normal science. The standard two-dimensional classification of PNS is modified to have axes ‘social ‘and institutional vulnerabilities’ and ‘complexity of technological hazards’. The analysis is mainly applied to the case of the relatively rare accidents with catastrophic potential. In these, the deaths per accident in India, Mexico and Brazil are much greater than in the industrialized countries. This discrepancy arises partly from location of such plants near residential communities for marginalized workers and their families. Other socio-political factors are relevant, as the role of these countries in the global production system, the enforcement of safety and planning laws, quality of housing, and lifestyle of residents. Reducing the vulnerability of industrializing countries will therefore require major social policies and a comprehension of the limits of the normal scientific and economic approaches to such problems.     

Technological trajectories and R&D for environmental innovation in UK firms

This article reports results of a 1993 questionnaire survey of how UK companies have been innovating technologically in response to environmental pressures. The survey sought to identify factors stimulating UK firms to innovate more environmentally friendly products and processes, and to investigate the changes in R&D activity they have undertaken to facilitate such innovation. In devising the questionnaire and interpreting the results, we have been strongly influenced by the theoretical frameworks developed over the past 15 years which describe technological developments in terms of ‘selection environments’ and ‘technological trajectories’. Useful though such frameworks are, we conclude that they need to be supplemented by concepts derived from the sociology of technology and from studies of corporate strategies.     

Betraying a futurist: The misappropriation of Gandhi''s Ramarajya

Discussing how a political futurist may envision present-tainted ‘realist’ futures, ideology-oriented ‘ambitious’ futures, ethics-inspired ‘ideal’ futures, or other types of futures, this essay describes who an idealist-futurist is. Proving that Mahatma Gandhi is such an idealist-futurist who builds his futurism on the rock of humanistic values by relishing the good and rejecting the bad, emphasizes the futures for the weak, and insists on working for future through futureful means such as truth and non-violence, it is pointed out how Gandhi's futurism has come to be pilfered and betrayed by the brahmanical Hindu right-wing future-thieves in present-day India.     

Can India meet the increasing food demand by 2020?

India's Green Revolution has evolved at an environmental cost, which is perhaps irreversible. The economic growth has become increasingly dependant upon the use of non-renewable resources such as chemical fertilizers, pesticides, oil and coal. India now follows a rapid development path, which is similar to the past growth patterns of most western nations. Whether or not such a growth blueprint would be environmentally sustainable under Indian conditions is questionable since rapid economic growth tends to positively influence environmental degradation. India is a land of villages with 700 million people living in over 600,000 villages, many in the enormous drylands. As the Tata Visiting Chair, I had the opportunity to study the rural development projects implemented by a non-profit agency (Sadguru Foundation) that harvests rainwater to improve irrigation and livelihood of rural people using check dams and lift irrigation systems in western India. This paper has examined how India's remote drylands can be transformed to achieve a ‘Sustainable Green Revolution’ to meet India's future food demands without creating serious negative consequences to natural environment. If the model highlighted in this paper is adopted all across the vast drylands of India and other parts of Asia, Africa and South America, it would certainly increase agricultural output, guarantee future food security, protect natural resources, and above all exterminate the greatest insult to human dignity—poverty!     

Exploring (false) dualisms for environmental accounting praxis

This paper focuses on the political nature of the linguistic dualisms or ‘false antinomies’ that inhere in environmental accounting practice and environmental accounting research. These dualisms, ‘subject–object,’ ‘man–woman,’ ‘mind–body,’ and ‘culture–nature,’ the paper argues, need to be ‘ambiguized’ if the politics inherent in these dualisms are to be resisted. Two strategies for the ‘ambiguization’ of these dualisms are suggested: ‘performative parody,’ which is a strategy intended for environmental accounting practitioners, and ‘democratic reflexivity,’ which is a strategy intended for environmental accounting researchers. In taking this linguistic focus, the paper challenges common sense constructions of the environment and the potentially elitist and anti-democratic nature of environmental accounting research. By offering these two strategies, the paper provides a means of environmental accounting praxis, or means of resisting global ‘environmental’ domination.     

Forecasting our environmental future

This series now comes to an appropriate end with the most menacing set of question marks ever raised about the future of the human race. During the past two decades—from the inauguration of the Club of Rome in 1967 to Margaret Thatcher's famous ‘green’ speech to the Royal Society in 1988—an ever growing volume of research has erased the old-time notion that we live out our lives in a steady-state world. As the bad news has spread—environmental pollution, acid rain, the warming of the oceans—a consensus of anxieties has found expression in a global fear for the future. Is there anyone who would gainsay the possibility that, as Mrs Thatcher put it, ‘with all these enormous changes—population, agriculture, use of fossil fuels—concentrated into such a short period of time, we have unwittingly begun a massive experiment with the system of the planet itself’? The scale of these changes and the measure of the dangers they bring—these provide the range of cause and effect in Dr Woodell's reflections on the great harm we have done to the human environment. This is the one occasion when an editor can truly say: Read on for the survival of our species.     

A post-nationalist South Asia

The ideas of ‘nation’, ‘national security’ and ‘development’ have played havoc with South Asian cultures. The notion of ‘nation state’ has tended to reproduce aspirations of the majority people who are often reconstructed by alien categories and leads to the alienation of minority communities. Virtually all ethnic conflicts in South Asia have their roots in this idea. A more viable and desirable future for South Asia lies in rethinking the model of development and reinventing the notions of state and security.     

Q-analysis : A hard language for the soft sciences

The relevant data sets in a ‘soft’ science can be manipulated and analysed using topology, an exercise which also reveals the ‘backcloth’ which limits or modifies such interrelationships. The method is currently being used in many fields: eg industrial relations, medicine, and architecture. An example of a university's committee structure is used to show how the underlying, and often unnoticed, geometry can frustrate the aims of an organisation.     

The environment in an ‘information society’: A transition stage towards more sustainable development?

Social scientists and futurists have suggested that societal development is advancing to a novel stage, to an ‘information society’. However, the crucial qualifiers of this ‘new’ society are ambiguous. Furthermore, environmental goals have created new challenges for information society studies. This paper examines the interaction and dynamics between the information society and sustainable development, which most often manifest themselves as competing scientific and socio-political discourses. On the one hand, there is the potential for reducing the stress on the environment: the emergence of information technologies and services can lead to a dematerialisation of production and immaterialisation of consumption. On the other hand, there are risks: positive environmental effects might be overcome by the ‘rebound effect’ caused by excessive economic growth. It is concluded that further theoretical and empirical studies are needed in order to examine the complex and contradictory relationship between the information society and environmental issues.     

Resurrection of traditional communities in postmodern societies

Modern societies seem to have recognised the importance of communities and the community capacity to be self reliant, and to reduce burden on the state, at least to some degree. Thus it is hardly surprising that several western countries’ current policies have been reverberating with the idea and vision of community responsibilities, participation and decision making. What kind of communities do these policies envision? Can western societies resurrect traditional communities in postmodern societies? To address such questions, this paper argues that though highly challenging, it is possible to rebuild some elements of traditional communities in postmodern societies. In fact, such creation is an ideal world to live in. For that to occur western societies should give adequate time, resources and commitment to it, as they did to create modern societies. Most importantly, they also need to somewhat alter their ‘life style’: “When you throw ‘individuals’ from the window, communities rush in through the door”.     

Diversity and social progress in the next millennium: an evolutionary perspective

An evolutionary framework for speculating about some of the socio-cultural and genetic diversity issues of the next millennium is developed. Human populations (societies) are basic biological and socio-cultural units. The nature of human societies is shaped by two kinds of linked evolutionary process: biological and socio-cultural. These evolutionary processes, in turn, are driven by human interactions with the physical environment, microorganisms, other species, other human populations, and by technological innovations. Preservation of genetic and socio-cultural diversity is identified as a crucial aspect of social progress over the next millennium. The impact of these ecological and technological ‘drivers of change’ on future evolutionary processes is discussed. While the world's affluent societies will be increasingly liberated from nature's constraints and enriched by technological innovations, it is questionable, given historical experience, whether poorer ones will share in the prosperity. Significant innovations in socio-cultural evolution, including new forms of governance, will be required to harness the accelerating forces of change and to ensure future social progress for all peoples.