Cropping, filters and stickers: accounting talk about climate change is like posting a photo on Instagram

Eugénie Faure () and Souad Taibi ()
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Eugénie Faure: LEMNA - Laboratoire d'économie et de management de Nantes Atlantique - Nantes Univ - IAE Nantes - Nantes Université - Institut d'Administration des Entreprises - Nantes - Nantes Université - pôle Sociétés - Nantes Univ - Nantes Université, Nantes Univ - IAE Nantes - Nantes Université - Institut d'Administration des Entreprises - Nantes - Nantes Université - pôle Sociétés - Nantes Univ - Nantes Université, Audencia Business School
Souad Taibi: Audencia Business School, LEMNA - Laboratoire d'économie et de management de Nantes Atlantique - Nantes Univ - IAE Nantes - Nantes Université - Institut d'Administration des Entreprises - Nantes - Nantes Université - pôle Sociétés - Nantes Univ - Nantes Université

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Abstract: The idea of climate change travelled from science to accounting through the emergence of climate change accounting. This paper aims at identifying translations mechanisms accounting used to translate the idea of climate change. For that, major standard- setters' reports from the climate science and from accounting for climate change are coded. Results show that accounting translation of the idea of climate change results in an abstraction, a blurring and a complexification of the idea. Repercussions in terms of risk management are discussed to understand the importance of these results.

Keywords: risks; standard-setters; travel of ideas; translation; financial reporting; climate change (search for similar items in EconPapers)
Date: 2023-05-30
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Published in 44ème congrès de l'Association Francophone de Comptabilité, Association Francophone de Comptabilité (AFC); IAE Lyon School of Management, Laboratoire Magellan, May 2023, Lyon, France

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-05570980

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