LA VALUTAZIONE DELLA DISABILITÀ NELLE POLITICHE INCLUSIVE DELLE ORGANIZZAZIONI AZIENDALI/THE DISABILITY EVALUATION IN THE INCLUSIVE POLICIES OF CORPORATE ORGANISATIONS

Abstract

In this article we aim to investigate the role of accounting documents such as sustainability reports in “making” disability within work organizations. Starting from a critical disability studies framework, according to which disability is not objectively given but performatively produced, we argue that sustainability reports discursively make disability as a collective category separated from any intersectionality with gender or class, that needs to be evaluated in order to increase inclusion. This consideration highlights the potential discriminatory character of sustainability reports when dealing with marginalized subjectivities and groups, despite the inclusive intentions inherent in such tools. Therefore, we invite to critically engage with inclusion policies in work organizations considering the way they operate through evaluation tools which are only apparently neutral, but actually construct and count who and what has value and according to what principles.

Keywords

Disability; Sustainability Reports; Critical Accounting; Evaluation; Work Inclusion.