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...

Overview: The corporate reporting landscape has evolved in the last 20 years from financial reporting to sustainability reporting to “integrated reporting.” Since 2010, the IIRC (International Integrated Reporting Council) has led the work on building the first Integrated Reporting (IR)...

This paper seeks to clarify how carbon accountants as collective entrepreneurs contribute to organizational change. It is based on a longitudinal case study using participation observations and semi-structured interviews, as well as secondary data from the case study company. Using the concept...

Environmental management accounting (EMA) has only been approached as an innovation in rare occasions. This researches focuses on the management accounting innovation “EMA” for several reasons. First, the status of degradation of the environment around us is visible, important in magnitude,...

Purpose: The purpose of this research is to understand the mechanisms through which accounting on the Sustainable Development Goals (SDGs) contributes to transform corporations into political actors eager to influence activities that are usually the prerogative of the states....

In this editorial, we review how environmental management accounting (EMA) and controls (EMCS) are linked with sustainability. We present six avenues for research to investigate further how EMA and EMCS can contribute to the missing link to sustainability. Finally, we present the four...

The purpose of this paper is to study the evolution of environmental management controls of the Michelin Company, and see how they achieve- or not, to bring Michelin closer to a contribution to sustainability. By putting Michelin’s environmental management controls in perspective with the...