On valuing (m)other nature in times of climate crises – A reflection on the non and nom of accounting for (m)other nature

Daniela Senkl and Christine Cooper

CRITICAL PERSPECTIVES ON ACCOUNTING, 2023, vol. 91, issue C

Abstract: This manuscript presents a reflection on the work of Cooper (1992). It is set within the context of the very urgent need to address global warming before we hit the irreversible “tipping point”. Cooper’s (1992) theoretical perspective is discussed alongside the political milieu within which it was written. The manuscript then turns to the work of Wendy Brown (1995) to formulate a critique and expand our understanding of Cooper’s (1992) work. Brown (1995) analyses experiences of women under capitalism, reminding us of the importance of understanding that capitalism is overlaid by gender and vice versa. The perspectives of Brown (1995) and Cooper (1992) are then combined to discuss one of the latest environmental accounting initiatives, the Task Force on Climate Related Financial Disclosures (TCFD). The paper concludes that so many years and reporting initiatives after Cooper (1992), we still have not emancipated from the masculine symbolic order in accounting (or more generally).

Keywords: TCFD environmental accounting; Feminist theory; Hélène Cixous; Wendy Brown (search for similar items in EconPapers)
Date: 2023
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Citations: View citations in EconPapers (1)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:crpeac:v:91:y:2023:i:c:s1045235422000156

DOI: 10.1016/j.cpa.2022.102430

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