The politics of experimentation in climate change risk reporting
The emergence of the Climate Disclosure Standards Board (CDSB)
Bibliographic Data
| ID | 4328873 |
|---|---|
| Authors | Jason Thistlethwaite (0000-0001-9810-4905, University of Waterloo, corresponding author) |
| Year | 2015 |
| Volume | 24 |
| Issue | 6 |
| Pages | 970-990 |
| Publication date | 2015-11-02 |
| Open Access | No |
| Type | ARTICLE |
| Venue | Environmental Politics (JOURNAL) |
| Journal identifiers | ISSN: 0964-4016 • E-ISSN: 1743-8934 |
| Publisher | Informa UK Limited (PUBLISHER • GB) |
| DOI | 10.1080/09644016.2015.1051325 |
| OpenAlex | W2099651738 |
| Language | EN |
| Citations received | 9 |
| References cited | 37 |
The use of accounting expertise to shape voluntary sustainability reporting has been interpreted as an implicit form of ‘financialization’ whereby technical debates that promote profit maximization are privileged over corporate accountability. Research has yet to assess empirically how accounting expertise is deployed as a ‘public practice’ to influence sustainability reporting. To address this gap, I explore the emergence of the Climate Disclosure Standards Board (CDSB), and the way it uses accounting expertise to shape climate change risk reporting. While it is clear that professional accountants are playing a more significant role in risk disclosure, the CDSB is a form of ‘experimental governance’ that exposes accounting expertise to uncertainty and contestation. Indeed, the CDSB reconstitutes a ‘public space’ within the field of accounting where the link between accounting standards and sustainability reporting is exposed to environmental politics rather than subverted into market-friendly debate
Accountability · Business · Corporate governance · Corporate social responsibility · Financialization · Political science · Politics · Public relations · Sustainability · Sustainability reporting · Corporate Social Responsibility Reporting · Law · Management and Organizational Studies · Regulation and Compliance Studies · Accounting · Finance
Climateonomics
Anchoring materiality
Turning accounting for emissions rights inside out as well as upside down
Making financial sense of the future’
Accounting for whom? The financialisation of the environmental economic transition
Are pension funds actively decarbonizing their portfolios
Corporate ESG performance, digital transformation and climate risk disclosure
What is the point of private climate governance? A study of emerging initiatives in Indonesia and Singapore
Projecting ambiguity in transnational environmental governance
Climate Governance at the Crossroads
Epistemic arbitrage
Accounting as social and institutional practice
The New Masters of Capital
The Retreat of the State
Order out of Chaos
Financial Activism and Global Climate Change
Private Environmental Governance and International Relations
The Limits of Carbon Disclosure
Transnational Climate Governance
Business Strategy and International Environmental Governance
Risky Business
Accounting for Carbon
Experimentalism in European Union and global financial governance
Creative self-destruction
The International Politics of Harmonization
The Privatization of Global Environmental Governance
Can non-state global governance be legitimate? An analytical framework
| Citations per year | 1 |
|---|---|
| Citation span | 2017 - 2026 (10) |
| Highly cited | No |