For an accounting translation of the Anthropocene: fuelling the debate on planetary boundaries

Abstract

Purpose The purpose of this paper is to problematize the need for debate in operationalizing the planetary boundaries framework when accounting for the Anthropocene. Design/methodology/approach This paper’s aim is achieved through a literature review focusing on the assumptions around the Anthropocene, planetary boundaries and organizations. The author conducted an integrated review of 91 documents discussing the operationalization of the planetary boundaries framework and the need for debate. Findings This paper develops two major findings. First, the author identifies the four main dimensions of the planetary boundaries that need to be debated: social, normative, narrative and control aspects. Second, the author exposes proposals in the literature that have the potential to fuel the debate, but which are themselves a source of debate. Practical implications This paper argues that, while being scientifically informed, the planetary boundaries framework leaves decision-makers with critical choices and decisions that need to be openly debated. This paper identifies some relevant proposals for doing so. Social implications This paper underlines the need to open forums of debate for scientists and other stakeholders to raise the democratic legitimacy of the planetary boundaries framework. Originality/value To the best of the author’s knowledge, this is one of the very first papers to investigate dimensions of the planetary boundaries that need to be debated to respond to the challenge of its operationalization.

Shari'ah governance quality and environmental, social and governance performance in Islamic banks. A cross-country evidence

“…), marks the beginning of a new temporal sequence, both geological and historical. Meeting the Anthropocene challenges requires a profound transformation of corporations and their management and governance systems so that they cooperate better with the Earth system (Bebbington et al ., 2019; Jabot, 2022). Reconsidering, thus, the role of the Shari'ah governance framework could help overcome the environmental failure of IBs and cooperate with the global community to meet the Anthropogenic challenges.…”

An institutionalist political-economy perspective on social and environmental accounting

“…Similar to this researcher, we consider that dialogic accounting is the way forward. It can forestall the co-option of the discourse by dominant groups, enable marginalised voices to be heard without bias towards any particular stance, and prioritise pluralism (Jabot, 2023). We put forward that these purposes will not be met by using a multi-capital view, by casting relevant issues in terms of capital and using a language to speak the non-financial based on that which is used to speak the financial.…”

“…While the planetary boundaries framework has already begun to be explored as a foundation for SEA (e.g. Antonini and Larrinaga, 2017; Coulson et al , 2015; Erlandsson et al , 2023; Jabot, 2023; Veldman and Jansson, 2020), the capability approach has not. This is a pity because such engagement of accounting researchers, in particular SEA researchers, with this latter approach would allow them to engage with the HDR initiative of the United Nations Development Programme (UNDP) with which the development of the capability approach is inextricably associated (Alkire and Deneulin, 2018; Anand, 2021), and also contribute to it.…”

“…We consider that, if one wants not to have the discourse taken over by dominant groups, ensure that minorities’ voices are heard and promote a pluralist approach (Jabot, 2023), it is much more adequate to approach accounting as a social and moral practice that focuses on the preservation of the natural environment – of the atmosphere, of land, of biodiversity, etc. – and on human capabilities and the structures of living together – the democratic ideal, the social link, etc.…”

Thinking Altruistic and Ecocentric Performance in Organizations in the Age of the Anthropocene

“…They nurture within their walls a culture of individual and organizational performance, supported mainly by accounting quantification and measurement tools. As underlined by Jabot (2023), collective actions must be guided by a paradigm shift regarding performance and measurement tools so that the major social and environmental challenges of our times can be addressed.…”