Toward a different debate in environmental accounting: The cases of carbon and cost–benefit

Lohmann, Larry

doi:10.1016/j.aos.2008.03.002

Cited by 281 publications

(212 citation statements)

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“…to define and territorialise, un-costed externalities always create new boundaries on the other side of which are unvalued externalities or 'overflows'. As others have observed (Callon 1998;Lohmann, 2009Lohmann, , 2014, this creation of new externalities is in the nature of the partitioning, numbering and calculative technologies that accompany economisation practices. The implication is that new 'disvalues' are created even as previously un-economised natures are brought into the economic fold of value via natural capital accounts.…”

Section: New 'Externalities' Discounting the Future And Dynamicsmentioning

confidence: 99%

“Mathematics maybe, but not money”

Sullivan

Hannis

2017

AAAJ

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Purpose The purpose of this paper is to consider and compare different ways of using numbers to value aspects of nature-beyond-the-human through case analysis of ecological and natural capital accounting practices in the UK that create standardised numerical-economic values for beyond-human natures. In addition, to contrast underlying ontological and ethical assumptions of these arithmetical approaches in ecological accounting with those associated with Pythagorean nature-numbering practices and fractal geometry. In doing so, to draw out distinctions between arithmetical and geometrical ontologies of nature and their relevance for “valuing nature”. Design/methodology/approach Close reading and review of policy texts and associated calculations in: UK natural capital accounts for “opening stock” inventories in 2007 and 2014; and in the experimental implementation of biodiversity offsetting (BDO) in land-use planning in England. Tracking the iterative calculations of biodiversity offset requirements in a specific planning case. Conceptual review, drawing on and contrasting different numbering practices being applied so as to generate numerical-economic values for natures-beyond-the-human. Findings In the cases of ecological accounting practices analysed here, the natures thus numbered are valued and “accounted for” using arithmetical methodologies that create commensurability and facilitate appropriation of the values so created. Notions of non-monetary value, and associated practices, are marginalised. Instead of creating standardisation and clarity, however, the accounting practices considered here for natural capital accounts and BDO create nature-signalling numbers that are struggled over and contested. Originality/value This is the first critical engagement with the specific policy texts and case applications considered here, and, the authors believe, the first attempt to contrast arithmetical and geometrical numbering practices in their application to the understanding and valuing of natures-beyond-the-human.

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Section: New 'Externalities' Discounting the Future And Dynamicsmentioning

confidence: 99%

“Mathematics maybe, but not money”

Sullivan

Hannis

2017

AAAJ

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“…A standardisation of the process of measurement or similar techniques to calculate environmental impacts is insufficient to deal with subjects in the level of conflicts. The environmental accounting techniques presented by Lohmann (2009) demonstrate this weakness. A different interpretation of environmental issues may fail the entire process of measurement.…”

Section: Research In Brazilmentioning

confidence: 99%

“…Thus, to use techniques to measure social events as environmental disclosures inside companies is difficult. These measurement techniques are hard to reflect the reality (see Lohmann, 2009 discussing the cost-benefit analysis and carbon accounting).…”

Section: Conclusion Of This Chaptermentioning

confidence: 99%

“…Accordingly, these techniques neglect social and environmental principles. Publications on critical accounting increase this debate surrounding the critical analysis of the role of SEA in society (Gray, Owen & Maunders, 1988;Gray et al, 1995;Bebbington et al, 1999;Arrington and Watkins, 2002;Lohmann, 2009;Milne et al, 2009;Spence, 2009a;Gray, 2010;Spence et al, 2010;Spence et al, 2010;Dillard and Brown, 2012;Brown and Dillard, 2013). On the other hand, there are comparatively few studies in Brazil on the politics of sustainability (Cintra & Carter, 2012).…”

Section: Studies Made By Brazilian Have Largely Ignored Questioning Wmentioning

confidence: 99%

“…Hawken claims for a constitution of a restorable agenda for damage and destruction. In this context, this illustrates how concepts such as SEA and sustainability are used by organisations in a political way, instead of advancing substantive political change including the reduction of poverty, wealth re-distribution, quality of life, environmental protection and so on (Lohmann, 2009;Brown & Fraser, 2006). Corporations promote agendas by incorporating CSR and SEA as part of their core business activities (Brown & Fraser, 2006, p. 105).…”

Section: Introductionmentioning

confidence: 99%

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Discursive constructions of social and environmental accounting in Brazil: the case of Petrobras.

Voss¹

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SÃO PAULO 2016Autorizo a reprodução e divulgação total ou parcial deste trabalho, por qualquer meio convencional ou eletrônico, para fins de estudo e pesquisa, desde que citada a fonte. Eu dedico esta tese à minha amada mãe, pelo esforço e dedicação.Ela é meu grande exemplo de superação e amor. AGRADECIMENTOSAos que me apoiaram nessa jornada,Grandes amigos e fiéis parceiros para a conclusão desse trabalho.Desejo muita paz no coração, esperança em momentos difíceis,Saúde sempre e alegria para um mundo melhor.Boas energias! "One of the central tenets of Hegemony and Socialist Strategy is the need to create a chain of equivalence among the various democratic struggles against different forms of subordination. We argued that struggles against sexism, racism, sexual discrimination, and in the defence of the environment needed to be articulated with those of the workers in a new left-wing hegemonic project. To put it in terminology which has recently become fashionable, we insisted that the Left needed to tackle issues of both 'redistribution' and 'recognition'. This is what we meant by 'radical and plural democracy'" problematização, explicação retrodutiva, lógicas (sociais, políticas e fantasmáticas), articulação e crítica. Os resultados sugerem que a hegemonia do desenvolvimento econômico opera para obscurecer retoricamente o desenvolvimento da sustentabilidade que mantém o core business da Petrobras igualmente concebido como acumulação de capital. Igualmente, essas articulações também ilustram como as construções de CSA operam para servir o propósito da empresa com pouca (ou nenhuma) profunda mudança na integração com a sustentabilidade. A literatura brasileira de CSA sustenta o status quo de políticas de mercado neoliberais que operam para proteger a dominante abordagem do business case para manter a agenda de geração de riqueza num cenário de necessidade sociais e ambientais. As articulações do estudo de caso manifestaram essas políticas, por exemplo, em relação à corrupção, no qual envolveu superfaturamento de contratos e práticas insustentáveis relacionadas ao uso de combustíveis fósseis os quais demonstraram que há antagonismo entre ação e disclosure. O escândalo de corrupção que surgiu após as divulgações de CSA marcou a natureza retórica do disclosure em que recursos financeiros subtraídos da empresa para partidos políticos e empreiteiras esconderam fatos através de disclosures incompletos. As articulações da CSA deturpam um contexto amplo dos significados associados com a sustentabilidade, que restringiram as construções da CSA para principalmente servir e representar a intenção dos grupos mais poderosos. A significância da CSA é, portanto, limitada para representar interesses particulares. O estudo argumenta por mais estudos críticos já que a limitada literatura brasileira sobre CSA mantém uma 'distância segura' de substantivas críticas das construções de CSA e suas articulações no contexto brasileiro. A revisão da literatura e o caso da Petrobras ilustram a variedade de nomes, instituições e práticas art...

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The Matter of Carbon: Understanding the Materiality of tCO2e in Carbon Offsets

Bumpus¹

2012

The New Carbon Economy

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Toward a different debate in environmental accounting: The cases of carbon and cost–benefit

Cited by 281 publications

References 45 publications

“Mathematics maybe, but not money”

“Mathematics maybe, but not money”

Discursive constructions of social and environmental accounting in Brazil: the case of Petrobras.

The Matter of Carbon: Understanding the Materiality of tCO2e in Carbon Offsets

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