This research aims to assess how accounting and narrative reporting can support companies to reduce and prevent the deforestation risk within the tissue industry. The second objective is to identify company’s strategies/policies to prevent the risk of species extinction in plant life. In more details we would like to explore how the Extinction Accounting (EA) can play a relevant role in the corporate strategy formulation, by applying empirically the framework by Atkins and Maroun (2018) to examine in-depth three companies operating in the tissue industry (i.e. Sofidel Group, SCA and Kimberly-Clark Corporation). The pillars of our qualitative analysis are: the emancipatory framework for extinction accounting and accountability (henceforth, EFEAA) developed by Atkins and Maroun (2018); the case study research approach, as the focus is on analytical rather than statistical generalizations (Eisenhardt, 1989; Ryan et al., 2002; Yin, 2008). Use of secondary data Data are mostly collected from 1) annual report; 2) sustainability and integrated reports; 3) management letters; 4) website documents. The time frame covers the three-year period 2014-2016. Data collection activity was carried out during the second six months of 2017.

Bianchi Martini, S., Corvino, A., Doni, F. (2019). Deforestation risk and the tissue industry in Italy. In CRAFiC-PISA Workshops, CRAFiC-PISA Workshops, Critical, Emancipatory and Alternative Accounting Research, Sheffield University Management School, 25th February - 1st March 2019.

Deforestation risk and the tissue industry in Italy

Doni, F
Ultimo
Membro del Collaboration Group
2019

Abstract

This research aims to assess how accounting and narrative reporting can support companies to reduce and prevent the deforestation risk within the tissue industry. The second objective is to identify company’s strategies/policies to prevent the risk of species extinction in plant life. In more details we would like to explore how the Extinction Accounting (EA) can play a relevant role in the corporate strategy formulation, by applying empirically the framework by Atkins and Maroun (2018) to examine in-depth three companies operating in the tissue industry (i.e. Sofidel Group, SCA and Kimberly-Clark Corporation). The pillars of our qualitative analysis are: the emancipatory framework for extinction accounting and accountability (henceforth, EFEAA) developed by Atkins and Maroun (2018); the case study research approach, as the focus is on analytical rather than statistical generalizations (Eisenhardt, 1989; Ryan et al., 2002; Yin, 2008). Use of secondary data Data are mostly collected from 1) annual report; 2) sustainability and integrated reports; 3) management letters; 4) website documents. The time frame covers the three-year period 2014-2016. Data collection activity was carried out during the second six months of 2017.
slide + paper
forest, extinction accounting, plant, tissue industry, West Europe
English
CRAFiC-PISA Workshops, Critical, Emancipatory and Alternative Accounting Research, Sheffield University Management School, 25th February - 1st March 2019
2019
CRAFiC-PISA Workshops, CRAFiC-PISA Workshops, Critical, Emancipatory and Alternative Accounting Research, Sheffield University Management School, 25th February - 1st March 2019
2019
none
Bianchi Martini, S., Corvino, A., Doni, F. (2019). Deforestation risk and the tissue industry in Italy. In CRAFiC-PISA Workshops, CRAFiC-PISA Workshops, Critical, Emancipatory and Alternative Accounting Research, Sheffield University Management School, 25th February - 1st March 2019.
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Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/10281/229937
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