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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.”

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.

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.

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.

This research provides some answers to explain the inefficiency of policies implemented within the framework of global climate governance.

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.

From an interdisciplinary position, I discuss the historical and epistemological roots of the objectification and commodification of nature, which emerged from the hegemony of instrumental rationality. This rationality—synthetically, a technological, political, social, ethical, and esthetical universe of thought and action—has created both wealth and environmental destruction due to the progressive domination of nature through science and technology. The objectification of nature and nonhuman animals is associated with the legacy of René Descartes based on some excerpts of his famous Discourse on the Method in which the idea of animals as machines established a powerful and pervasive metaphor that remains today. Speciesism, which involves forms of discrimination practiced by humans against other animal species, also dominates Western perspectives. However, studies reveal that nonhuman animal sentience and conscience is a scientific fact. While there is no ethical or scientific ground to support speciesism, the colossal number of animals commodified in a myriad of contexts, especially in animal agriculture, proves that our society is very far from overcoming this issue. A possible path to change is education. Nevertheless, profound transformations are mandatory as formal education—even “environmental education”—carries in its philosophical foundations the Cartesian, instrumental paradigm that favors the objectification and commodification of nature. I present how the concept of instrumental rationality, especially as proposed by Herbert Marcuse, establishes as a unifying and solid ground to address the roots of the objectification and commodification of nature (including nonhuman animals), as well as to confront the epistemological bedrock of our speciesist nonenvironmental, traditional education.

Since the arrival of mass production, commodification has been plaguing markets – none more so than that for music. By separating production and consumption in space and time, commodification challenges the very conditions underlying economic exchange. This chapter explores authenticity as the institutional response to the commodification of music, rekindling the relationship between isolated market participants in the increasingly digitized world of music. Building upon the “Production of Culture” perspective, we unpack the commodification of music across five different institutional realms – (1) production, (2) consumption, (3) selection, (4) appropriation, and (5) classification – and provide a thoroughly relational account of authenticity as an institutional practice.

This paper seeks to broaden the agenda for environmental and ecological accounting research across several dimensions, extending the form of accounting in this field by encouraging research into its historical roots and developing a definition of accounting that can address the severe environmental and ecological challenges of the 21st century.

The authors explored environmental and ecological accounts from the dawn of human consciousness across a wide variety of media and in a broad range of forms. This theoretical approach reacts to the cold capitalist commodification of nature inherent in much environmental accounting practice, which documents, values and records usage of natural capital with little attempt to address depletion and loss.

By analysing the earliest ecological and environmental “accounts” recorded by humans at the dawn of human consciousness, and considering a wide array of subsequent accounts, the authors demonstrate that rather than being a secondary, relatively recent development emerging from financial accounting and reporting, environmental and ecological accounting predated financial accounting by tens of thousands of years. This research also provides a wealth of perspectives on diversity, not only in forms of account but also in the diversity of accountants, as well as the broadness of the stakeholders to whom and to which the accounts are rendered.

The paper can be placed at the intersection of accounting history, the alternative, interdisciplinary and critical accounts literature, and environmental and ecological accounting research.

Practically, the authors can draw ideas and inspiration from the historical forms and content of ecological and environmental account that can inform new forms of and approaches to accounting.

There are social implications including the diversity of accounts and accountants derived from studying historical ecological and environmental accounts from the dawn of human consciousness especially in the broadening out of the authors' understanding of the origins and cultural roots of accounting.

This study concludes with a new definition of accounting, fit for purpose in the 21st century, that integrates ecological, environmental concerns and is emancipatory, aiming to restore nature, revive biodiversity, conserve species and enhance ecosystems.

This chapter will explore processes of decommodification of specific local foods in South Italy. The aim is to offer both conceptual and empirical reflections on the topic. On the one side, the attempt will be to show the centrality of the notion of ‘labour’ in theoretically understanding the perspective of decommodification. On the other side, empirical support will be given through the presentation of a case study in South Italy. It clearly emerges that these processes are induced, among other elements, by a return to the land after having had different social and working experiences in urban contexts.

The purpose of this paper is to explore contemporary issues in film tourism with reference to the growth in related tourism fields.

The paper examines the relationship between growth in dolphin and whale watching and the popularity of the Free Willy series of films.

Observes that films can significantly influence aspects of ecotourism, especially in terms of the expectations of tourists.

The paper illustrates how new tourism niche markets are strongly influenced by nature‐related films and discusses the implications for tourism stakeholders.

The paper reviews and reveals the potential for film‐induced ecotourism.

The starting point of the paper is the meteoric rise of care and care work upon the societal and sociological agenda. Referring to Polanyi, the authors argue that this is the manifestation of a new phase of capitalist societalisation (Vergesellschaftung) of social reproduction in the form of an economic shift. The purpose of this paper is to discuss the societal organisation of care and care work and questions of inequality and justice.

The first part of the paper illustrates some facets of the economic shift in the field of care and care work. The second part reconstructs the societal organisation of care and care work in the private sector, state, third sector and private households from the mid-twentieth century in the context of questions of inequality and justice. The third part draws on the institutional logics perspective and French pragmatic sociology and the own case studies on home care agencies (HCA), residential care communities (RCC) and early child care (ECC) in Austria and Germany and shows how conflicting demands give rise to new questions of justice. The paper ends with a short conclusion.

The paper shows how the commodification and de-commodification of care and care work have changed over time and how the economic shift – illustrated in the case of HCA, RCC and ECC – is accompanied by conflicting demands and questions of justice.

A Polanyian perspective on the relation between market and society is combined with the neo-institutionalist and pragmatic idea that orientations rooted in the “logics” of the market, the state, the family and the profession influence how conflicting demands in elder and child care are dealt with and how questions of inequality and justice arise.

This chapter aims to establish the relation of luxury tourism to sustainability and questions whether tourism in its current form is not itself a luxury. By analysing consumer travel motivation and demands of luxury tourism, we examine the impact of these perceptions and ask whether Anthropocene tourism does not by definition have a negative impact on the environment. A new concept of luxury has developed clearly illustrated by a move from Maslow’s (1943) ‘esteem’ to the top tier of ‘self-actualisation’ as reflected in Pearce and Lee (2005) Travel Career Ladder and top tier of personal fulfilment. This move has led to a decline in physical trophy collection, but rather the desire for luxury is taking on a new definition more about a perception of environmental connection, personal fulfilment and finding a brand or experience that shares similar values to the consumer. The commodification of nature has led to new forms of tourism concentrating on connecting to places, people and causes. An analysis of tourism growth impact in the Global North and South, and neo-colonisation in tourism highlights the contradictions within sustainable goals and tourism. It is increasingly difficult to categorise tourism as sustainable or unsustainable, luxury or non-luxury, but rather this chapter questions whether tourism itself has become an unsustainable pandemic and an indefensible luxury.