TY  - JOUR
AB  - 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.
VL  - 11
IS  - 3
SN  - 2040-8021
DO  - 10.1108/SAMPJ-07-2018-0178
UR  - https://doi.org/10.1108/SAMPJ-07-2018-0178
AU  - Martineau Régis
AU  - Lafontaine Jean-Philippe
PY  - 2019
Y1  - 2019/01/01
TI  - When carbon accounting systems make us forget nature: from commodification to reification
T2  - Sustainability Accounting, Management and Policy Journal
PB  - Emerald Publishing Limited
SP  - 487
EP  - 504
Y2  - 2024/09/19
ER  -