Title

Free market environmentalism and the neoliberal project: the case of the Climate Disclosure Standards Board

RIS ID

79550

Publication Details

Andrew, J. & Cortese, C. (2013). Free market environmentalism and the neoliberal project: the case of the Climate Disclosure Standards Board. Critical Perspectives on Accounting, 24 (6), 397-409.

Abstract

In the absence of good social, political, economic and environmental policy, the ecological status of the planet continues to deteriorate. In this paper, we argue that environmental decline has provided scope for new forms of policy-making, yet these emergent policies and policy-making bodies remain poorly understood. Drawing on the work of political geographers and political economists this paper explores the impact of neoliberalism on the development of global environmental regulation. We argue that climate disclosure practices and regulation have provided an opportunity to reinforce the ideological landscape of neoliberalism, In order to anchor this argument, we show that the origins of carbon regulation have emerged almost exclusively from within non-elected coalitions of multinationals operating through private, not-for-profit entities. These organisations continue shape community expectations and influence government policy development of climate change abatement strategies. To explore the impact neoliberalism has had on the environment, we examine the Climate Disclosure Standards Board (CDSB), its role, and its global impact on the regulation of reporting firms.

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Link to publisher version (DOI)

http://dx.doi.org/10.1016/j.cpa.2013.05.010