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Mobilisation of externalities into corporate accountability frameworks: a critical discursive analysis of Royal/Dutch Shell oil spills in Nigeria

Conference Paper


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Abstract


  • In this paper we demonstrate a Fairclough-inspired analysis of environmental narrative disclosures of Royal/Dutch Shell

    oil spills in Nigeria. Our focus is on the construction of meaning of oil spills as presented in corporate narrative disclosures. As well as serving to illustrate a Fairclough-inspired discourse analysis, the analysis is a critical attempt to explore the mobilisation of externalities such as oil spills into corporate accountability frameworks discourse. Findings of

    this paper indicate that Shell mobilises externalities into its accountability frameworks, controls the ‘official’ discourse and attempts to determine the nature of oil spills and, in doing so discursively creates the boundary for oil spills which are

    accountable and those which are ‘external’ to the organization.

Publication Date


  • 2014

Citation


  • Pupovac, S., Kaidonis, M. & Moerman, L. (2014). Mobilisation of externalities into corporate accountability frameworks: a critical discursive analysis of Royal/Dutch Shell oil spills in Nigeria. Critical Perspectives on Accounting Conference (pp. 1-1). Toronto, Canada: York University.

Ro Full-text Url


  • http://ro.uow.edu.au/cgi/viewcontent.cgi?article=1548&context=buspapers

Ro Metadata Url


  • http://ro.uow.edu.au/buspapers/546

Start Page


  • 1

End Page


  • 1

Place Of Publication


  • Toronto, Canada

Abstract


  • In this paper we demonstrate a Fairclough-inspired analysis of environmental narrative disclosures of Royal/Dutch Shell

    oil spills in Nigeria. Our focus is on the construction of meaning of oil spills as presented in corporate narrative disclosures. As well as serving to illustrate a Fairclough-inspired discourse analysis, the analysis is a critical attempt to explore the mobilisation of externalities such as oil spills into corporate accountability frameworks discourse. Findings of

    this paper indicate that Shell mobilises externalities into its accountability frameworks, controls the ‘official’ discourse and attempts to determine the nature of oil spills and, in doing so discursively creates the boundary for oil spills which are

    accountable and those which are ‘external’ to the organization.

Publication Date


  • 2014

Citation


  • Pupovac, S., Kaidonis, M. & Moerman, L. (2014). Mobilisation of externalities into corporate accountability frameworks: a critical discursive analysis of Royal/Dutch Shell oil spills in Nigeria. Critical Perspectives on Accounting Conference (pp. 1-1). Toronto, Canada: York University.

Ro Full-text Url


  • http://ro.uow.edu.au/cgi/viewcontent.cgi?article=1548&context=buspapers

Ro Metadata Url


  • http://ro.uow.edu.au/buspapers/546

Start Page


  • 1

End Page


  • 1

Place Of Publication


  • Toronto, Canada