A narrative approach for reporting social and environmental accounting impacts in the mining sector – giving marginalized communities a voice
| Autor(a) principal: | |
|---|---|
| Data de Publicação: | 2022 |
| Outros Autores: | , , |
| Tipo de documento: | Artigo |
| Idioma: | eng |
| Título da fonte: | Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
| Texto Completo: | http://hdl.handle.net/10400.8/8998 |
Resumo: | This research is financed by National Funds of the FCT – Portuguese Foundation for Science and Technology within the project “UIDB/04928/2020” and, under the Scientific Employment Stimulus – Institutional Call CEECINST/00051/2018. |
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Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
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A narrative approach for reporting social and environmental accounting impacts in the mining sector – giving marginalized communities a voiceExternalities,Miningindustry,Socialandenvironmentalaccounting, Narrative approach, Social reportThis research is financed by National Funds of the FCT – Portuguese Foundation for Science and Technology within the project “UIDB/04928/2020” and, under the Scientific Employment Stimulus – Institutional Call CEECINST/00051/2018.Purpose – This study seeks to collaborate with the discussions on the usefulness of the narrative approach in accounting. In this context, this study aims to elaborate small collective stories, developed from interviews, to expose the population’s perception of the social and environmental impact (positive and negative externalities) resulting from iron ore mining in the city of Congonhas-Minas Gerais (MG). Design/methodology/approach – This research, using counternarratives, aims to elaborate small collective stories, developed from 52 interviews, to expose the population’s perception of externalities resulting from the exploitation of iron ore in the city of Congonhas-MG, Brazil, to give more insight for social and environmental accounting reporting. A qualitative investigation is used with a narrative approach that focuses on a specific event in the participants’ lives. Findings – The authors sought to create a sense of collective experiences of the interviewees through narratives representative of the residents’ perception of externalities in the form of small collective stories. However, it can be observed that the local population recognizes the impact of numerous externalities. Likewise, the use of narratives allows the reader to experience another reality – a reflection on the impact of business activities in a given context. Unlike conventional corporate social reporting, models based on qualitative information can be inclusive, produced by/for the community toward action that transforms the local reality. Originality/value – This study intends to contribute to the debate on reporting models that are developed by and for external stakeholders. This approach has the potential to improve participants’ both awareness and engagement, supporting transformative social action. This study makes several contributions. It contributes to the literature with a narrative approach, which is not often used in the accounting literature; it brings insights from the Latin American context, which is especially valuable given how the Anglo-American accounting literature includes few papers addressing this context; it presents the view of marginalized communities that are too often overlooked (this narrative approach offers important insights into the lived experience of people at a very granular level).EmeraldIC-OnlineAngotti, MarcelloFerreira, Aracéli Cristina de S.Eugénio, TeresaBranco, Manuel Castelo2023-12-05T18:36:12Z2022-11-032022-11-03T00:00:00Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/articleapplication/pdfhttp://hdl.handle.net/10400.8/8998engAngotti, M., Ferreira, A. C. D. S., Eugénio, T., & Branco, M. C. (2022). A narrative approach for reporting social and environmental accounting impacts in the mining sector–giving marginalized communities a voice. Meditari Accountancy Research. https://doi.org/10.1108/MEDAR-11-2021-15132049-372Xhttps://doi.org/10.1108/MEDAR-11-2021-1513metadata only accessinfo:eu-repo/semantics/openAccessreponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãoinstacron:RCAAP2024-01-17T15:58:40Zoai:iconline.ipleiria.pt:10400.8/8998Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-20T01:51:35.656601Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãofalse |
| dc.title.none.fl_str_mv |
A narrative approach for reporting social and environmental accounting impacts in the mining sector – giving marginalized communities a voice |
| title |
A narrative approach for reporting social and environmental accounting impacts in the mining sector – giving marginalized communities a voice |
| spellingShingle |
A narrative approach for reporting social and environmental accounting impacts in the mining sector – giving marginalized communities a voice Angotti, Marcello Externalities,Miningindustry,Socialandenvironmentalaccounting, Narrative approach, Social report |
| title_short |
A narrative approach for reporting social and environmental accounting impacts in the mining sector – giving marginalized communities a voice |
| title_full |
A narrative approach for reporting social and environmental accounting impacts in the mining sector – giving marginalized communities a voice |
| title_fullStr |
A narrative approach for reporting social and environmental accounting impacts in the mining sector – giving marginalized communities a voice |
| title_full_unstemmed |
A narrative approach for reporting social and environmental accounting impacts in the mining sector – giving marginalized communities a voice |
| title_sort |
A narrative approach for reporting social and environmental accounting impacts in the mining sector – giving marginalized communities a voice |
| author |
Angotti, Marcello |
| author_facet |
Angotti, Marcello Ferreira, Aracéli Cristina de S. Eugénio, Teresa Branco, Manuel Castelo |
| author_role |
author |
| author2 |
Ferreira, Aracéli Cristina de S. Eugénio, Teresa Branco, Manuel Castelo |
| author2_role |
author author author |
| dc.contributor.none.fl_str_mv |
IC-Online |
| dc.contributor.author.fl_str_mv |
Angotti, Marcello Ferreira, Aracéli Cristina de S. Eugénio, Teresa Branco, Manuel Castelo |
| dc.subject.por.fl_str_mv |
Externalities,Miningindustry,Socialandenvironmentalaccounting, Narrative approach, Social report |
| topic |
Externalities,Miningindustry,Socialandenvironmentalaccounting, Narrative approach, Social report |
| description |
This research is financed by National Funds of the FCT – Portuguese Foundation for Science and Technology within the project “UIDB/04928/2020” and, under the Scientific Employment Stimulus – Institutional Call CEECINST/00051/2018. |
| publishDate |
2022 |
| dc.date.none.fl_str_mv |
2022-11-03 2022-11-03T00:00:00Z 2023-12-05T18:36:12Z |
| dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
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info:eu-repo/semantics/article |
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article |
| status_str |
publishedVersion |
| dc.identifier.uri.fl_str_mv |
http://hdl.handle.net/10400.8/8998 |
| url |
http://hdl.handle.net/10400.8/8998 |
| dc.language.iso.fl_str_mv |
eng |
| language |
eng |
| dc.relation.none.fl_str_mv |
Angotti, M., Ferreira, A. C. D. S., Eugénio, T., & Branco, M. C. (2022). A narrative approach for reporting social and environmental accounting impacts in the mining sector–giving marginalized communities a voice. Meditari Accountancy Research. https://doi.org/10.1108/MEDAR-11-2021-1513 2049-372X https://doi.org/10.1108/MEDAR-11-2021-1513 |
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metadata only access info:eu-repo/semantics/openAccess |
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metadata only access |
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openAccess |
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application/pdf |
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Emerald |
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Emerald |
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reponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação instacron:RCAAP |
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Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação |
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RCAAP |
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RCAAP |
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Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
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Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
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Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação |
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