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The purpose of this paper is to explore the interactive element in social and environmental reporting during a controversy between business organisations and a stakeholder over environmental performance.

The paper adopts Aristotle's triangular framework of the rhetorical situation to examine how the writer, the audience, and the purpose of communication interact in the choice of rhetorical strategies used to persuade others of the validity and legitimacy of a claim during a public controversy. The analysis focuses on the strategies (i.e. moves and their rhetorical realisations) in the form of logos (appealing to logic), ethos (appealing to authority), and pathos (appealing to emotion), with a particular emphasis on metaphor, used to achieve social and political goals. The authors base the analysis on a case study involving a conflict between Greenpeace and six organisations in the sportswear/fashion industry over wastewater discharge of hazardous chemicals. The conflict played out in a series of 20 press releases issued by the parties over a two-month period.

All six firms interacting with Greenpeace in the form of press releases eventually conceded to Greenpeace's demand to eliminate hazardous chemicals from their supply chains. The paper attributes this to Greenpeace's ability to harness support from other key stakeholders and to use rhetoric effectively. Results show the extensive use of rhetoric by all parties.

The authors regard legitimacy construction as reliant on communication and as being achieved by organisations participating in a dialogue with stakeholders. For this purpose, the paper develops an analytical framework which situates environmental reporting in a specific rhetorical situation and links rhetoric, argument, and metaphor.

The present study evaluates the principal forms of socioenvironmental damage suffered by local traditional populations and indigenous communities as a result of the installation and operation of the Pecém Industrial and Shipping Complex. The main problem being pollution in the municipalities of São Gonçalo do Amarante and Caucaia, which is in the Brazilian state of Ceará. As a theoretical framework, we use the concept of “environmental justice,” and “environmental racism.” The latter were used to understand the process of “deterritorialization” of these communities that resulted in extensive impacts on the natural environment, as well as the way of life and productive practices of these communities. Our analyses confirm the destruction of the means that allow noncapitalist exploitation of natural resources, such as artisanal fisheries, subsistence farming, and the use of commons. We show how all these processes are constitutive of environmental injustice and environmental racism. These may contribute to the organization of the resistance and struggle of the affected populations, namely indigenous peoples and traditional communities.

The purpose of this paper is to present a model for a comprehensive and integrated approach to managing interface conflict from the early stages of a dam construction project.

A case study methodology is adopted. Following comprehensive literature review, qualitative data were gathered from case studies through interviews conducted on the Middle Marsyangdi Hydroelectric Project (MMHEP) dam project in Nepal. Causal loop diagrams on the typical evolution of key indicators of interface conflict were then developed and a simulate‐able model of interface conflict was derived using system dynamic modeling technique. The model was then simulated to derive viable policies for future management of dam construction projects in developing countries.

The study reveals that interface conflicts at the construction stage of projects are caused mainly by lack of effective Environmental Impact Assessment, public participation and mutual consultation, on timely basis and accurate information from the early stages of projects. The system dynamic model is able to replicate general behavior of evolution of interface conflict in a dam construction project. Furthermore, the study explored three viable policies to avoid and minimize interface conflict in the construction stage of a dam project. The policies were tested and demonstrated to be useful in improving the value of projects to stakeholders. It is demonstrated that a combination of policies is better than adopting a single policy to stakeholder management.

The paper demonstrates the utility of system dynamics as a modeling tool for understanding the dynamics of conflicts on dam construction projects. The model should be helpful to policy makers on large projects, especially those likely to be subject to social and environmental conflict. Policies derived from the model have the potential of being used to assess and take proactive measures to manage conflicts effectively and efficiently from early in a project's life.

Purpose – This chapter examines how structural dynamics of the global mining industry condition and limit the positive impacts of corporate responsibility and sustainable development strategies, despite considerable efforts on the part of both the Canadian government and the global mining industry to promote the twin concepts.

Methodology/approach – The chapter reviews current literature highlighting the structural elements of corporate irresponsibility in the mining industry, arguing for a radical reconceptualization of governance in the mining industry based on four dimensions of responsibility and backed by a flexible and robust international legal framework.

Research/practical implications – This chapter presents practical implications for improving policy for and regulation of mining companies, Canadian or otherwise, with international operations. While further research needs to be undertaken to explore in more detail the ideal roles of different actors in a system of international governance, this chapter provides a theoretical framework for integrating four dimensions of responsibility into a governance framework that can address the systemic dynamics of organized irresponsibility in the mining industry.

The purpose of this paper is to examine changes in levels of voluntary environmental disclosures of Cimpor and Secil in response to increased public awareness of its activities resulting from the co‐incineration controversy in Portugal.

The annual reports of Cimpor and Secil for the period 1994‐2003 are analysed. The extent of environmental disclosure directly relating to the co‐incineration and the locations of the co‐incineration sites is also assessed.

Findings suggest that Cimpor used environmental disclosure as a mechanism of managing its legitimacy which was threatened by the co‐incineration controversy. However, the strategy adopted by Cimpor may be described as one of trivializing or skirting the issue, by not directly addressing it. Secil has directly addressed the issue since its inception.

First, only two companies and their reaction to one environmental event are examined. Second, only annual reports are analysed. Third, the content analysis method employed simply quantifies disclosure in annual reports.

The paper adds to the scarce research on environmental disclosure by Portuguese companies by providing new empirical data. It uses legitimacy theory in a situation in which companies are placed in the spotlight and see their legitimacy threatened not because they have done something detrimental to the environment but because the potential for detrimental environmental impacts resulting from their activities became the focus of the public and media attention.

Students' simplistic observations and uninspired solutions for social-ecological dilemmas were the motivation for this study. The purpose of this paper is to foster systemic thinking in students and study the role of the lecturers.

The research was designed as a self-study action-research (AR), which was carried out by the lecturers of an environmental citizenship course in a teachers' college. The paper describes three AR circuits, expressed in three stages of field mapping by students: group mapping at the beginning of the course, initial individual field mapping and field mapping prior to action design.

Analyzing the maps after each stage allowed for design modifications. The findings indicate that field mapping helped students better understand the complexity of a social-ecological system and their role within it. Lecturers were required to maintain a delicate balance between teaching and supporting the students' first-hand experience as environmental citizens.

The study's conclusions are based on a case study and are therefore presented dialectically rather than as global generalizations.

Mapping the field of action can serve as a powerful tool in fostering a system approach to environmental citizenship in many educational settings.

The paper presents the use of Kurt Lewin's field theory for environmental education and for fostering environmental citizenship based on systemic and ecological thinking. The diversity of students' conceptualizations of the complexity of a social-ecological system, as revealed in this study, calls for further research of field-mapping as a teaching method.

The purpose of this chapter is to describe the economic development Chile has had in the last few years with main focus on economic growth, leaving behind social and environmental variables which could be classified as unsustainable development.

Statements, examples, and data are presented in order to support that the development Chile has experienced in the last years is not a sustainable development. Further, through interviews and focus groups across the nation, opinion leaders and citizens have been approached in order to assess their future vision of a sustainable country.

This chapter provides inputs for further decision making processes for public and private policies towards sustainable development in Chile.

The development of Chile is commonly assessed from an economic point of view without considering social or environmental variables which are as important as the economic parameters for realizing a real sustainable development. Thus this chapter adopts a triple-bottom line approach to argue that social and environmental issues should be considered simultaneously with economic progress.

The purpose of this paper is to review most recent developments of social and environmental accounting (SEA) in the context of developing countries and to offer insights for the latest research in this field. It also provides an introduction to the AAAJ special issue.

The authors have undertaken a conceptual overview of the field developed in the past two decades (2001–2020) with a view to identify major themes, trends and future research directions.

The overview reveals that only 43 SEA papers addressing contextual challenges of developing countries have been published in leading accounting journals in the last 20 years. The coverage of these publications is concentrated in a small number of countries and regions. Interdisciplinary accounting journals, especially AAAJ, are the main publishing outlets in this field. The topic areas are dominated by social accounting challenges, with much less focus on environmental accounting, although developing countries are particularly exposed to the threats of climate change, water pollution and biodiversity loss. The literature reviewed uses elaborating, problematising and theorising contexts as three main contextualisation approaches to analyse contextual themes framed around regulatory, political, cultural and religious, and social-economic systems. Although various conceptual lenses have been adopted in the developing country SEA literature, the use of institutional theory and its various extensions to address political and cultural complexities seems to become more prominent, as shown in most of the contributions included in this special issue.

This review is limited to leading accounting journals. SEA research increasingly published in other disciplines such as in management, social and environmental areas might provide a more comprehensive view in this research field.

In this paper, inter alia, the authors review and synthesise the previous literature in a conceptual framework, illustrating and highlighting the importance of contextual framing of SEA in developing countries. Based on this review, the authors propose some ideas for a future research agenda aiming to advance the field. The authors expect this paper and the special issue to act as a reference point for emerging SEA researchers from developing countries to raise more scholarly impactful enquiries in this area.

The purpose of this study is to understand the residents’ perception towards environmental, social, cultural and economic impacts of tourism development in Kashmir.

The research instrument containing 27 items pertaining to six variables is adopted from the literature. A mix-method survey approach is used to solicit residents’ perceptions regarding environmental, social, cultural and economic impacts of the current level of tourism development. A total of 326 useful responses were subjected to descriptive statistics, analysis of variance (ANOVA) and post hoc analysis using SPSS (Version 22.0).

In general, the negative and positive impacts of tourism development are well perceived by the residents. The results indicate that the residents display positive perception regarding economic impacts, however, social and environmental impacts are negatively perceived. Furthermore, barring level of education, the study found no significant difference in the residents’ perception towards tourism impacts (environmental, social, cultural, economic, quality of life and cost of living).

The paper identifies perceived impacts and issues of tourism development thereby, proposing possible mitigating measures. Also, the study identifies the need to develop a comprehensive policy framework addressing the issues related to the resident’s negative feelings towards tourism impacts. Further, the study envisages the need for engaging residents in developing a progressive and participatory planning process for future tourism activities in the area.

The study offers critical social implications for city tourism development. It suggests a community-based approach should be adopted to sensitize residents about the positive benefits of tourism.

The study is a novel attempt concerning residents’ residents perceptual differences towards tourism impacts. Furthermore, this study investigated socio-cultural impacts of tourism under two separate categories for better understanding. in doing so, this study provides finer understanding of perception of residents towards tourism impacts in Indian context. The findings of the study will prove critical for different stakeholders in developing future tourism framework and policies in the region.