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Rhetoric and argument in social and environmental reporting: the Dirty Laundry case

Author

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  • Niamh M. Brennan
  • Doris M. Merkl-Davies

Abstract

Purpose - – 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. Design/methodology/approach - – 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 oflogos(appealing to logic),ethos(appealing to authority), andpathos(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. Findings - – 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. Originality/value - – 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.

Suggested Citation

  • Niamh M. Brennan & Doris M. Merkl-Davies, 2014. "Rhetoric and argument in social and environmental reporting: the Dirty Laundry case," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 27(4), pages 602-633, April.
    • Handle: RePEc:eme:aaajpp:v:27:y:2014:i:4:p:602-633
    DOI: 10.1108/AAAJ-04-2013-1333
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    References listed on IDEAS

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    1. Brennan, Niamh M. & Daly, Caroline A. & Harrington, Claire S., 2010. "Rhetoric, argument and impression management in hostile takeover defence documents," The British Accounting Review, Elsevier, vol. 42(4), pages 253-268.
    2. Philip Linsley & Peter Kajuter, 2008. "Restoring reputation and repairing legitimacy: a case study of impression management in response to a major risk event at Allied Irish Banks plc," International Journal of Financial Services Management, Inderscience Enterprises Ltd, vol. 3(1), pages 65-82.
    3. Niamh Brennan & Doris Merkl-Davies & Annika Beelitz, 2013. "Dialogism in Corporate Social Responsibility Communications: Conceptualising Verbal Interaction Between Organisations and Their Audiences," Journal of Business Ethics, Springer, vol. 115(4), pages 665-679, July.
    4. Jeff Everett & Dean Neu, 2000. "Ecological Modernization And The Limits Of Environmental Accounting?," Accounting Forum, Taylor & Francis Journals, vol. 24(1), pages 5-29, March.
    5. Suzanne M. Carter, 2006. "The Interaction of Top Management Group, Stakeholder, and Situational Factors on Certain Corporate Reputation Management Activities," Journal of Management Studies, Wiley Blackwell, vol. 43(5), pages 1145-1176, July.
    6. Russell Craig & Joel Amernic, 2008. "A privatization success story: accounting and narrative expression over time," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 21(8), pages 1085-1115, October.
    7. Paul H Thibodeau & Lera Boroditsky, 2011. "Metaphors We Think With: The Role of Metaphor in Reasoning," PLOS ONE, Public Library of Science, vol. 6(2), pages 1-11, February.
    8. Niamh Brennan & S. J. Gray, 2000. "Rhetoric and argument in financial reporting : disclosures in profit forecasts and takeover documents," Open Access publications 10197/2965, Research Repository, University College Dublin.
    9. Walters, Melissa, 2004. "Alternative accounting thought and the prison-house of metaphor," Accounting, Organizations and Society, Elsevier, vol. 29(2), pages 157-187, February.
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