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For an accounting translation of the Anthropocene: fuelling the debate on planetary boundaries

For an accounting translation of the Anthropocene: fuelling the debate on planetary boundaries The purpose of this paper is to problematize the need for debate in operationalizing the planetary boundaries framework when accounting for the Anthropocene.Design/methodology/approachThis paper’s aim is achieved through a literature review focusing on the assumptions around the Anthropocene, planetary boundaries and organizations. The author conducted an integrated review of 91 documents discussing the operationalization of the planetary boundaries framework and the need for debate.FindingsThis paper develops two major findings. First, the author identifies the four main dimensions of the planetary boundaries that need to be debated: social, normative, narrative and control aspects. Second, the author exposes proposals in the literature that have the potential to fuel the debate, but which are themselves a source of debate.Practical implicationsThis paper argues that, while being scientifically informed, the planetary boundaries framework leaves decision-makers with critical choices and decisions that need to be openly debated. This paper identifies some relevant proposals for doing so.Social implicationsThis paper underlines the need to open forums of debate for scientists and other stakeholders to raise the democratic legitimacy of the planetary boundaries framework.Originality/valueTo the best of the author’s knowledge, this is one of the very first papers to investigate dimensions of the planetary boundaries that need to be debated to respond to the challenge of its operationalization. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Sustainability Accounting, Management and Policy Journal Emerald Publishing

For an accounting translation of the Anthropocene: fuelling the debate on planetary boundaries

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Publisher
Emerald Publishing
Copyright
© Emerald Publishing Limited
ISSN
2040-8021
eISSN
2040-8021
DOI
10.1108/sampj-09-2021-0390
Publisher site
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Abstract

The purpose of this paper is to problematize the need for debate in operationalizing the planetary boundaries framework when accounting for the Anthropocene.Design/methodology/approachThis paper’s aim is achieved through a literature review focusing on the assumptions around the Anthropocene, planetary boundaries and organizations. The author conducted an integrated review of 91 documents discussing the operationalization of the planetary boundaries framework and the need for debate.FindingsThis paper develops two major findings. First, the author identifies the four main dimensions of the planetary boundaries that need to be debated: social, normative, narrative and control aspects. Second, the author exposes proposals in the literature that have the potential to fuel the debate, but which are themselves a source of debate.Practical implicationsThis paper argues that, while being scientifically informed, the planetary boundaries framework leaves decision-makers with critical choices and decisions that need to be openly debated. This paper identifies some relevant proposals for doing so.Social implicationsThis paper underlines the need to open forums of debate for scientists and other stakeholders to raise the democratic legitimacy of the planetary boundaries framework.Originality/valueTo the best of the author’s knowledge, this is one of the very first papers to investigate dimensions of the planetary boundaries that need to be debated to respond to the challenge of its operationalization.

Journal

Sustainability Accounting, Management and Policy Journal – Emerald Publishing

Published: Jan 26, 2023

Keywords: Accounting; Dialogic accounting; Anthropocene; Debate; Planetary boundaries

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