Free market environmentalism and the neoliberal project: The case of the Climate Disclosure Standards Board

Jane Andrew and Corinne Cortese

CRITICAL PERSPECTIVES ON ACCOUNTING, 2013, vol. 24, issue 6, 397-409

Abstract: In the absence of good social, political, economic and environmental policy, the ecological status of the planet continues to deteriorate. In this paper, we argue that environmental decline has provided scope for new forms of policy-making, yet these emergent policies and policy-making bodies remain poorly understood. Drawing on the work of political geographers and political economists this paper explores the impact of neoliberalism on the development of global environmental regulation. We argue that climate disclosure practices and regulation have provided an opportunity to reinforce the ideological landscape of neoliberalism. In order to anchor this argument, we show that the origins of carbon regulation have emerged almost exclusively from within non-elected coalitions of multinationals operating through private, not-for-profit entities. These organisations continue to shape community expectations and influence government of climate change abatement strategies. To explore the impact neoliberalism has had on the environment, we examine the Climate Disclosure Standards Board (CDSB), its role, and its global impact on the regulation of reporting firms.

Keywords: Climate change; Carbon disclosures; Accounting standards; Climate Disclosure Standards Board; Neoliberalism (search for similar items in EconPapers)
Date: 2013
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Citations: View citations in EconPapers (19)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:crpeac:v:24:y:2013:i:6:p:397-409

DOI: 10.1016/j.cpa.2013.05.010

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