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Title: Sartrean Bad-Faith? Site-Specific Social, Ethical and Environmental Disclosures by Multinational Mining Companies
Authors: Barone, E
Atkins, J
Khalid, SM
Keywords: Geographic segmental reporting;Social, site-specific environmental and ethical reporting;Sustainability reporting;Sartre
Issue Date: 2018
Publisher: EMERALD
Citation: Accounting, Auditing and Accountability Journal
Abstract: Purpose: This paper investigates why environmentally-sensitive companies still face criticism despite the extensive disclosures in their annual reports. This paper explores the extent of site-specific social, environmental and ethical (SEE) reporting by mining companies operating in Ghana. Methodology/Approach: We conduct an interpretive content analysis of the annual/integrated reports of mining companies for the years 2009 to 2014 to extract sitespecific SEE information relating to the companies’ mining operations in Ghana. We also theorise these actions using the existentialist work of Jean-Paul Sartre, in particular his work on ‘bad faith, nothingness and authenticity’. Findings and Implications: The findings suggest that SEE information disclosure at site specific level remains problematic because of bad faith and inauthenticity by mining companies attempting to placate a range of stakeholders. Bad faith represents a form of selfdeception or internal denial which manifest in corporate narratives. Inauthenticity is a selfawareness that culminates in the denunciation of corporate identity and the pursuit of external expectations. The effect is the production of inauthentic corporate accounts that is constrained by assumption made on stakeholder expectation. Originality: We apply a Sartrean lens to explore site-specific SEE. Furthermore, we seek to expand the social accounting research domain by drawing on Sartre’s work on ‘bad faith’ and ‘nothingness’. Sartre’s work to the best of our knowledge is not explored in social accounting research.
DOI: 10.1108/AAAJ-03-2016-2473
ISSN: 0951-3574
Appears in Collections:Brunel Business School Research Papers

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