Sandra van der Laan

Social reporting in the tobacco industry: all smoke and mirrors?

Purpose – The purpose of this paper is to examine the process of social reporting as a proactive management strategy to bridge the divide between the social and the economic.Design/methodology/approach – In July 2002 British American Tobacco (BAT) launched its first social report coinciding with the release of the WHOs Framework Convention on Tobacco Control. A case study, utilizing textual analysis of publicly available documents examined through a legitimacy perspective, was used to explore this issue.Findings – This paper asserts that the process, guidelines and assurance employed by BAT for its social report are a management strategy to enter the contested domain of public policy.Research limitations/implications – Since this research is limited to BATs 2001/2002 Social Report and supporting documents, further research could include interviews with key players or a longitudinal study to compare and contrast the social reporting practices of BAT over time.Originality/value – The tobacco industry has ...

Pursuing shareholder value: the rhetoric of James Hardie

Abstract In this paper we analyse the media release by James Hardie Industries Limited (JHIL) announcing the establishment of a separate entity to fund current and future asbestos litigation claims using the interpretive tool of rhetorical criticism. At the centre of the corporate reorganisation which alienated asbestos-related liabilities from the corporate group was the concept of shareholder value. This concept was presented as an unequivocal rationale to persuade the public that the reorganisation would resolve the asbestos liability issue and benefit both shareholders and legitimate asbestos claimants alike. Accounting is implicated by the use of accounting concepts such as assets and liabilities to persuade stakeholders of the financial viability of the new entity. These concepts were presented as objective and unproblematic without consideration of the nuances of accounting measurement, recognition and disclosure criteria.

Exploring Shadow Accountability: The Case of James Hardie and Asbestos

Abstract Accountability brings to the fore a range of discourses that are said to provide an account. This paper takes the controversial issue of asbestos to explore silent and shadow accounting as a means of providing a more holistic accountability. The practice of silent and shadow accounting is built on a long tradition of counter narratives that expose deficiencies in corporate disclosure and provide shadow accountability for corporate activities. By drawing on these counter accounts from civil society and others, we initially develop a taxonomy of corporate disclosure gaps – praxis, reporting, truth and potential. Using the Silent and Shadow Reports of James Hardie Industries SE, the former dominant manufacturer of asbestos products in Australia, we provide empirical evidence to support an understanding of these disclosure gaps. The shadow metaphor is then invoked to understand the multidimensional concept of shadow accountability.

Accountability, asbestos and indigenous rights: The case of Baryulgil

This paper documents the history of paternalistic state policies and the effects of asbestos mining on the Indigenous community at Baryulgil in northern New South Wales. Despite the lack of profitability, the asbestos operations continued for over 30 years leaving a legacy of asbestos-related health and environmental issues. The shift of responsibility for Indigenous welfare from the State to a corporate entity is evidenced in this historical study using the lens of historical institutionalism. The Baryulgil case is instructive in a number of ways: it demonstrates the subtlety with which human rights abuses can occur in an environment where paternalistic attitudes towards Indigenous peoples prevail; it demonstrates the clash between pursuit of corporate objectives and human rights; and finally it demonstrates the lack of corporate accountability in the asbestos industry.

Accounting for long-tail asbestos liabilities: Metaphor and meaning

Abstract This paper examines the different meanings of the ‘long-tail’ metaphor in the corporate environment. Using the case study of James Hardie Industries, this paper analyses the disclosure of corporate long-tail liabilities arising from asbestos operations under different regulatory frameworks. This analysis demonstrates the long-tail metaphor is redefined and reshaped in accounting discourse to fit with extant reporting frameworks rather than representing any legally enforceable claim or future liability. It also demonstrates that, as well as functioning symbolically to enable understanding of complex phenomena, the long-tail metaphor can be harnessed as a tool to objectify financial risks and justify corporate strategy.

A tale of two asbestos giants: Corporate reports as (auto)biography

Annual reports are situated artefacts which relate a longitudinal grand narrative or corporate (auto)biography. This paper explores the narrative reporting of two former asbestos manufacturers, Turner & Newall in the UK and James Hardie in Australia. Asbestos features prominently in the industrial expansion and decline of both companies as the toxic health effects of this ‘magic mineral’ became evident over time. This paper finds evidence of several distinct phases of reporting of asbestos, from reporting it as a source of unmitigated value, to a source of risk and finally as a threat to corporate viability. Each stage erased or re-situated the prior story of asbestos so that users of individual annual reports may be unaware of the grand narrative of asbestos in its transformation from ‘magic mineral to killer dust’.

Tools of accountability: protecting microfinance clients in South Africa?

Purpose - The purpose of this paper is to explore the ways in which accountability is operationalised within the context of a South African microfinance institution (MFI). In particular, the authors consider the introduction of a tool to enhance consumer protection, the Client Protection Card (CPC), to deliver accountability within the case organisation. In contrast to prior research, the authors focus on accountability from the perspective of clients and fieldworkers. Design/methodology/approach - A single in-depth case study of the introduction and implementation of a CPC in an MFI operating within South Africa was conducted. The case study and timing afforded an opportunity to gather unique data, given the MFI’s client-centred philosophy and the recent introduction of the CPC. The qualitative approach adopted for this research allowed collection of data through direct observations, interviews, a fieldwork diary and documentation. The theoretical framing for this paper views accountability as involving social practices, allowing us to foreground the existence of interdependencies among people interacting within the same organisation or system (Roberts, 1996). Findings - The case study demonstrates that three aspects are critical to the success of the card: the design, which requires sensitivity to the local culture; the distribution, which demands for significant “sensemaking” work to be undertaken by fieldworkers; and the drivers for introducing the card, which need to be responsive to the clients’ perspective. The paper illustrates how well-intended tools of accountability can fail to deliver effectively, both for the organisation and the users, if they are not tailored appropriately to the needs of clients. Originality/value - This paper differs from prior research as it explores the ways in which fieldworkers and MFI clients make sense of a tool of accountability, the CPC. Given that the CPC was designed to meet guidelines produced by international policymakers and domestic legislators, the paper provides a grassroots analysis of the effectiveness of the implementation of such tools from the perspective of clients and fieldworkers. This local focus allows the authors to examine the ways in which mounting global expectations for increased accountability of MFIs are being operationalised in practice.

Toxic Products and Hazardous Waste: The Global Asbestos Issue

Abstract This chapter considers the toxic chemical asbestos as a salient example of the ever-widening gap in achieving the paradoxical aspirations of ensuring a high-quality environment and a healthy economy espoused in the Agenda 21 principles arising from the Earth Summit in 1992. In particular, this chapter reviews the scrutiny proposed around the production of toxic components and the disposal of poisonous and hazardous wastes. Despite an increase in global regulation, the elimination of asbestos mining, production and disposal of waste has not been achieved globally. We consider the various non-government and supranational organisations that provide commentary and responses to the global asbestos issue, as well as, a sample of key campaigns and corporate exemplars to highlight issues of governance and risk.