When carbon accounting systems make us forget nature: from commodification to reification

Régis Martineau and Jean-Philippe Lafontaine

Sustainability Accounting, Management and Policy Journal, 2019, vol. 11, issue 3, 487-504

Abstract: Purpose - This paper aims to show that the implementation of carbon accounting systems is problematic because it contributes to the commodification of nature, leading individuals to “forget about nature.” Design/methodology/approach - The authors use the concept of reification to explore the subjective dimension of the commodification process. They construct an analytical framework that helps to explain how and why nature may ultimately be “forgotten” by individuals during the commodification process. The example of France is used to illustrate this argument. Findings - The paper presents and discusses three mechanisms (the objectivation of nature, economic reasoning and individuals’ environmental consciousness) that form the basis for the rationale and modus operandi of carbon accounting systems. By comparing these mechanisms with the concept of reification, it highlights three criticisms that could be put to advocates of these systems. Practical implications - This analysis shows that discussions of carbon accounting systems should focus more on their philosophical principles rather than merely examining the technical problems posed by their implementation. Social implications - This research provides some answers to explain the inefficiency of policies implemented within the framework of global climate governance. Originality/value - This study helps to put carbon accounting research into perspective. It goes further than existing work on the commodification of nature by describing the subjective dimension of individuals who are led to disconnect their arguments and practices from their primary and emotional relationship with nature.

Keywords: Carbon footprint; Carbon accounting; Climate governance; Carbon market; GHG inventory; Reification; Commodification of nature (search for similar items in EconPapers)
Date: 2019
References: Add references at CitEc
Citations: View citations in EconPapers (2)

Downloads: (external link)
https://www.emerald.com/insight/content/doi/10.110 ... d&utm_campaign=repec (text/html)
https://www.emerald.com/insight/content/doi/10.110 ... d&utm_campaign=repec (application/pdf)
Access to full text is restricted to subscribers

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:eme:sampjp:sampj-07-2018-0178

DOI: 10.1108/SAMPJ-07-2018-0178

Access Statistics for this article

Sustainability Accounting, Management and Policy Journal is currently edited by Prof Carol Adams

More articles in Sustainability Accounting, Management and Policy Journal from Emerald Group Publishing Limited
Bibliographic data for series maintained by Emerald Support ().