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  1.  20
    The Frontstage and Backstage of Corporate Sustainability Reporting: Evidence From the Arctic National Wildlife Refuge Bill.Charles H. Cho, Matias Laine, Robin W. Roberts & Michelle Rodrigue - 2018 - Journal of Business Ethics 152 (3):865-886.
    While proponents of sustainability reporting believe in its potential to help corporations be accountable and transparent about their social and environmental impacts, there has been growing criticism asserting that such reporting schemes are utilized primarily as impression management tools. Drawing on Goffman’s self-presentation theory and its frontstage/backstage analogy, we contrast the frontstage sustainability discourse of a sample of large U.S. oil and gas firms to their backstage corporate political activities in the context of the passage of the American-Made Energy and (...)
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  2.  30
    The Nature of Nature as a Stakeholder.Matias Laine - 2010 - Journal of Business Ethics 96 (S1):73-78.
    There is a longstanding debate in the stakeholder literature as to who and what really counts as the stakeholders of the firm. Likewise, there have been discussions on whether nature should be considered a stakeholder of the firm. However, one seldom encounters any definitions of the key concepts, that is of nature or the natural environment . We seek to contribute to the debate by taking a closer look at what this thing called nature actually is. In addition, we discuss (...)
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  3.  42
    The Sustainability Reporting of Municipalities: A Fad, Mimicry or True Development?Matias Laine, Hannele Mäkelä, Salme Näsi & Oana Apostol - 2007 - Proceedings of the International Association for Business and Society 18:318-323.
    The study provides insights on why large Finnish municipalities are engaging in sustainability reporting. The dataset consists of the sustainability disclosures of five large Finnish cities and of a set of interviews conducted with the personnel responsible for composing the sustainability reports in these cities. Preliminary findings suggest that this rising practice is again an example of a fad, arising as the public sector organizations mimic the corporate sector without anyone really pondering whether the municipalities and the public sector as (...)
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  4.  34
    Emerging Corporate Social Responsibility Thinking in Developing Countries: Increased Societal Expectations or Process of Knowledge Transfer?Oana Apostol, Salme Näsi & Matias Laine - 2007 - Proceedings of the International Association for Business and Society 18:101-106.
    This paper looks at the current state-of-the-art and at potential changes in CSR thinking in a developing country: Romania. It seeks to understand what kind oftransformations are emerging in this field and what are the reasons behind them. The analysis is interpretative, using discourse analysis and focuses on the articles of the weekly Romanian business publication Capital. The results indicate that the local business environment features the characteristics of wild capitalism, largely contradicting the idea of responsibility. However, foreign actors have (...)
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  5.  6
    Just Look at the Numbers: A Case Study on Quantification in Corporate Environmental Disclosures.Janne T. Järvinen, Matias Laine, Timo Hyvönen & Hannele Kantola - 2022 - Journal of Business Ethics 175 (1):23-44.
    This paper sheds further light on the role of quantification in corporate environmental disclosures. Quantification is an inherently social practice, which has attracted a fair amount of academic interest in recent years. At the same time, in the field of social and environmental accounting there is a paucity of research on quantification or the role it plays for organisations, for organisational communication and in societies more broadly. Accordingly, in this paper, we will draw on a qualitative case study to discuss (...)
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  6.  16
    A Fair Trade ATO in a Period of Transition.Eeva Laine & Matias Laine - 2008 - Proceedings of the International Association for Business and Society 19:113-124.
    The popularity of Fair Trade is increasing swiftly in many parts of the World. However, there is still a paucity of research analysing the northern fair trade actors outside the Anglo-American communities. This paper contributes by presenting a qualitative study of how the Finnish World Shop movements’ key actors understand the movement’s role and position in the rapidly changing operating environment. The study depicts the polyphonic nature of this particular democratic social movement and discusses how success, public trust and the (...)
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  7.  16
    Sustainable Development? Business Rhetoric of Sustainability in Finnish Corporate Disclosures 1985-2005.Matias Laine - 2007 - Proceedings of the International Association for Business and Society 18:197-202.
    The study analyses how the corporate rhetoric of sustainability has developed in Finland during 1985-2005. The dataset consisting of the disclosures of four leading Finnish companies has been analyzed through discourse analytic methods. The findings question whether the ever-increasing popularity of sustainability-related concepts actually means that society is moving forward on the road towards sustainability.
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