ABSTRACT
This chapter examines the environmental reports and interviews that will undergo a second layer of analysis, in which the discourse of corporate environmental reporting through the lens of western environmental philosophy. To highlight the ways in which the reporting process communicates these philosophies, it discusses some of the more prevalent discursive motifs – and the mechanisms with which they are communicated. Many of the most prevalent discursive mechanisms used in the reports were in keeping with a dualistic approach. The expression of environmental values through financial assessment is considered to communicate a dualistic approach. By placing an accounting framework on aspects of the natural environment, another set of values slips through largely unnoticed. In terms of corporate reporting, environmental risk refers to the risks environmental factors pose to the business, rather than any risks the business may pose to the natural environment.
