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| Author: | Laine, M. |
| Title: | Towards sustaining the status quo: business talk of sustainability in Finnish corporate disclosures 1987-2005 |
| Journal: | European Accounting Review
2010 : JUN, VOL. 19:2, p. 247-274 |
| Index terms: | sustainable development environment reporting Finland case studies |
| Language: | eng |
| Abstract: | The study aims to examine how businesses have used the language of sustainability in their disclosures. Interpretive textual analysis is used to investigate how the corporate talk of sustainability has developed in the disclosures of three major Finnish companies during the period 1987-2005. The analysis of disclosures is limited from four anchor points only. The findings reveal, among others, major changes in the ways the case corporations have used sustainability-related concepts over the two decades. As a longitudinal study the paper contributes to the relatively limited body of research deconstructing corporate social and environmental disclosures from an interpretive standpoint. |
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