Climate change

Jonathan Boston and Frieder Lempp

Accounting, Auditing & Accountability Journal, 2011, vol. 24, issue 8, 1000-1021

Abstract: Purpose - This paper has two main purposes. First, it considers the detrimental effects of four politically‐salient asymmetries on the policy choices of liberal democracies when dealing with the problem of human‐induced climate change. Second, it outlines and evaluates possible solutions for reducing or countering these asymmetries. Design/methodology/approach - The approach involves an analysis and evaluation of policy options based on a survey of the relevant literature. Findings - The paper highlights the serious mismatch between the magnitude and urgency of the climate change problem and the current political will to overcome or mitigate the problem. Although four categories of potential solutions, and the various mechanisms through which they might operate, are discussed, it is recognized that all the available options have significant drawbacks, not least limited political feasibility and doubtful effectiveness. In short, action within liberal democracies to mitigate climate change is likely to remain seriously constrained by the four asymmetries discussed, thus increasing the risk of dangerous climate change. Originality/value - The paper highlights the complexities, both international and national, of confronting human‐induced climate change. In particular, it identifies four systemic reasons, in the form of politically‐salient asymmetries, why liberal democracies have struggled to take effective measures to reduce greenhouse gas emissions and provides a systematic assessment of possible solutions to these asymmetries. These include changes to accounting frameworks to ensure that the impact of humanity on the environment and future generations is more transparent.

Keywords: Climate change policy; Mitigation; Politically‐salient asymmetries; Future generations; Environmental accounting; Climate change; Politics; Sciences (search for similar items in EconPapers)
Date: 2011
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Citations: View citations in EconPapers (9)

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Persistent link: https://EconPapers.repec.org/RePEc:eme:aaajpp:v:24:y:2011:i:8:p:1000-1021

DOI: 10.1108/09513571111184733

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