When carbon accounting systems make us forget nature: from commodification to reification
Sustainability Accounting, Management and Policy Journal
ISSN: 2040-8021
Article publication date: 20 June 2019
Issue publication date: 23 April 2020
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
Citation
Martineau, R. and Lafontaine, J.-P. (2020), "When carbon accounting systems make us forget nature: from commodification to reification", Sustainability Accounting, Management and Policy Journal, Vol. 11 No. 3, pp. 487-504. https://doi.org/10.1108/SAMPJ-07-2018-0178
Publisher
:Emerald Publishing Limited
Copyright © 2019, Emerald Publishing Limited