The Normative Foundations of Environmental Disclosure: A Teleological Synthesis and Deontological Boundary of Dominant Accounting Theories, Prof. Nassr Ahmad

Professor Nassr Saleh Mohamad Ahmad
Accounting Department, Libyan Open University
Tripoli
Libya

Objective: This study aims to explore the normative foundations of corporate environmental disclosure from a philosophical perspective, focusing on the integration of Teleological and Deontological theories to interpret the motives and ethical dimensions of disclosure. It emphasizes balancing corporate self-interest with universal ethical values.

Paradigm and Methodology: The research adopts a Normative Paradigm, viewing environmental disclosure as a moral act to be assessed according to philosophical principles and ethical duties. Methodologically, the study follows an Abductive approach, beginning with deductive philosophical reflection on Teleological and Deontological theories, and then drawing lessons from the practical applications of environmental disclosure in companies (Inductive), thereby forming a holistic perspective that links self-interest with ethical commitment, purpose with duty, and utility with morality.

Results: The study finds that traditional accounting theories, such as Agency Theory, Stakeholder Theory, Legitimacy Theory, Political Economy Theory, Signaling Theory, and Institutional Theory, tend to interpret environmental disclosure as a tool for achieving specific corporate benefits (Teleological Theory). Conversely, Deontological theory provides a deeper philosophical horizon, directing disclosure toward transparency, social responsibility, and adherence to universal values, highlighting that environmental disclosure is not merely a means for utility but a moral act that balances self-interest and duty.

Contribution: This research offers a profound philosophical reinterpretation of environmental disclosure, framing it not merely as a tool for utility but as a cognitive-ethical act that balances corporate interests with obligations toward society and the environment. It demonstrates how disclosure can embody universal ethical values such as justice, transparency, and duty, reshaping the understanding of the relationship between traditional accounting theories and ethical commitment, while grounding the study in the practical realities of corporate practices.

Keywords: Corporate Environmental Disclosure, Ethical Philosophy, Teleological Theory, Deontological Theory, Accounting Theories, Transparency.