1 Department of Economics and Business - Business Studies, Department of Economics and Business Economics, Aarhus BSS, Aarhus University2 Department of Management - Nobelparken, Aarhus BSS, Aarhus University3 Centre for Corporate Communication, Aarhus School of Business, Aarhus BSS, Aarhus University4 Knowledge Communication, Aarhus School of Business, Aarhus BSS, Aarhus University5 Department of Management - Nobelparken, Aarhus BSS, Aarhus University
We examine the emerging generative force in developing SER (social and environmental reporting) that focuses on the economic performance of companies from developing nations. The focus raises our concern because it suggests that the development of SER is for shareholders and other capital suppliers. We observe that the focus is in direct contradiction to the original generative force of SER, i.e. stakeholder interests. This leads to the marginalization of other stakeholder groups' interests. In order to shift the focus of developing nations, cooperation between developing nations and SER standard setters is important because the cooperation is a place for negotiating and transforming conceptions. We adopt the sociological approach to culture because SER in developing nations has significant relations to national conditions. Foucault's history of subjectivity outlines the stages of social actors to give insights into their cultural values, Foucault's technology of the selfwith its care of one-self introduces the concept of social actors liberation from the history of subjectivity and thereby, to elaborate and transform their self-conception in relation to others' conceptions of identity. Laclau's construct of empty signifiers assists to allow communication between social actors as the processes underlying empty signifiers brings together homogeneous and heterogeneous particulars in one palce. Findings from our case study of a historical progression of Indonesia from the third century to the present day suggest the mix of national contexts and universal standards is desirable provided all social actors are willing to communicate and transform their conceptions.
Analysis of Social and Environmental Reporting As a Practice of Accountability To Stakeholders, 2011, p. 136-176