The financialization of nature is underway. Yet the processes through which financialization transforms spaces previously outside markets remains relatively unknown. We address this gap by examining the financialization work conducted by conservationists while attempting to protect the...

Drawing on a longitudinal case study of the development process of an environmental accounting innovation (EAI), we analyze the process by which it came to birth, building on the concept of boundary objects and knowledge boundaries, and exploring the role of the different actors in the process....

I explore the institutionalization process of an environmental management accounting tool in France. Based on the concept of institutional work, I analyze the role of the French elite in institutionalizing life cycle assessment in France and its consequences. Who are the most influential...

Purpose: This paper is a commentary on the paper by Rovira et al. (2015) that analysis the fit between different CSR instruments at the field and the organizational level. Its aim is to further elaborate on the topic of standardization bodies and standards “wars” within the “market for...

Purpose: In contrast to the reporting, stakeholder and regulatory focus, company-internal issues of carbon accounting have so far rarely been investigated in depth. This case study focuses on carbon accounting, as one aspect of accounting for impacts on the environmental capital and details the...

In 1992, the seminal paper of Christine Cooper on green accounting and feminism concluded that accounting could not be “greened” as it is deeply structured and embedded into a masculine and neo-liberal society. 26 years later, and a second critical paper later (Cooper and Senkl, 2016), the...