ABSTRACT
Throughout the preceding chapter the semiology of corporate reporting has been considered and it has been argued that, through this semiology, the authors of the corporate reporting script have created a dialectic between the internal perspective on corporate performance, as epitomised by traditional financial reporting of performance, and the external perspective on corporate reporting, as epitomised by social and environmental reporting. This has become manifest in such reports becoming more outward and forward looking as a means of maintaining this dialectic. In considering this semiology of corporate reporting it has been argued that the dialectic created through this reporting does not in reality exist but is merely a construct created by the authors of the reporting script. It therefore becomes necessary to consider the implications of this.
