The Standardisation of Natural Capital Accounting Methodologies

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ID Serval
serval:BIB_D2D86C105FAA
Type
Partie de livre
Sous-type
Chapitre: chapitre ou section
Collection
Publications
Institution
Titre
The Standardisation of Natural Capital Accounting Methodologies
Titre du livre
Shaping the Future Through Standardization
Auteur⸱e⸱s
Maechler Sylvain (co-premier), Graz Jean-Christophe (co-dernier)
Editeur
IGI Global
Statut éditorial
Publié
Date de publication
27/01/2020
Editeur⸱rice scientifique
Jakobs Kai
Pages
27-53
Langue
anglais
Résumé
The global ecological crisis has prompted the development of tools that try to redefine
relations between business and nature, among them, natural capital accounting
methodologies. The International Organization for Standardization (ISO) recently
set standards on which these methodologies are based. Other actors, including the
Big Four audit and accounting firms, developed their own methodologies outside
the scope of ISO. This chapter examines why and how ISO developed natural capital
accounting standards that are likely to compete with other methodologies. From the
assumption that standards are not just technical, but also political instruments, it
argues that they shape the future by creating power relations between actors within
and outside ISO. The chapter suggests that these ISO standards aims at competing
with first-movers’ methodologies, in particular on the power implications resulting
from transparency. It builds the argument on international political economy
approaches to emphasise the link between technical specifications and power
relations in contemporary capitalism.
Mots-clé
Big Four Audit and Accounting Firms, Ecological Crisis, Environmental Accounting, International Organization for Standardization (ISO), International Political Economy, Natural Capital
Création de la notice
19/01/2020 7:57
Dernière modification de la notice
30/01/2020 8:10
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