ABSTRACT

Dualism is an approach to nature which makes a distinction between subjects; particularly between humans and the rest of the natural world. Creating the illusion of distance between the company and the natural world is an outcome of the dualistic approach in the environmental reports. The relative absence of transcendence in the corporate environmental reports speaks to the tendency to construct barriers through dualism. Since transcendence is as pervasive as dualism in contemporary western culture and discourse, its relative absence in the environmental reports sheds light on the use of dualism in such reports. Interconnectivity is a philosophical approach to the environment which is at once ancient and contemporary. Corporate environmental reporting, as an instrument for expressing the relationship between the company and the natural environment, is an ideal location for analysis of this relationship. Corporate environmental reporting provides corporations with a means to communicate their relationship with the natural environment.