Post-modern Business Discourse Essay Example | Topics and Well Written Essays - 500 words

Post-modern Business Discourse - Essay ExampleOver the bypast two decades there has been a significant increase in the amount of environmental legislation passed in both the UK and the USA. However, it has been noted that the requirement to disclose environmental discipline in annual reports of organisations does not consecrate with the pace of legislative reform with regard to environmental performances (Holland & Foo, 2003). Between the UK and the USA, voluntary disclosure of environmental information has led to differences in reportage practices. The exploratory study by Holland and Foo in 2003 investigated the corporate environmental reporting practices in the UK and the USA. They concluded that legislative and regulatory framework factors that make recommendations for legal and regulatory frameworks are influenced by environmental performances, and in turn determine the types of disclosures made in annual reports. Within the UK, it appears that disclosure is open to be clear ly identified in annual reports, and the content focuses mostly on the management of environmental activities through management systems. In contrast, in the USA, there is clearly more focus on legislation, which produces a response in the annual report. Hence, it seems that the UK method of disclosure of environmental information is clearly separated and places the exploiter needs first. However, this may be a process of legitimation, whereby disclosure justifies the environmental activities.