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Carbon tax: Challenging neoliberal solutions to climate change
Abstract
Public policy over the last 25 years has been dominated by neoliberal ideology which has driven solutions to emerging social, political and economic problems. Given this, it is not surprising that emissions trading schemes founded on the core tenets of neoliberalism have emerged as the prevailing response to climate change by developed countries. There have been mounting challenges to the marketization of climate policy and we join this to argue that carbon taxes are alternate policy instruments that are more likely to orient social and economic activity towards carbon pollution mitigation. A carbon tax does not require radical social or political transformation of the economy. However, it does place the state at the centre of regulating and governing solutions to climate change. This presents a challenge to the free market orientation of current neoliberal solutions to climate change.
... Other studies also acknowledge that introducing a carbon tax also presents significant challenges (see, e.g. Andrew et al. 2010;Jenkins and Karplus 2017;Morris 2016;Rozenberg et al. 2012;Chiroleu-Assouline and Fodha 2014;Wang et al. 2016;Baylis et al. 2013;Gray and Metcalf 2017). A carbon tax is defined as "a tax on fossil fuels in proportion to the amount of atmospheric carbon dioxide that is released when they are burned" (Poterba 1991). ...
... Market failure occurs when some aspects of the production process are not included in the transaction costs. The failure is indicated by the fact that the GHG pollution produced by companies is not included in the production costs nor is it part of the firm's responsibilities (Andrew et al. 2010). Therefore, the entire society shoulders the burden of the costs associated with pollution. ...
... However, even though economically feasible, carbon pricing (both in the form of emissions trading and as a carbon tax) often fails in the political realm. In general, carbon pricing policies face political constraints and are not "politically feasible alternatives" (Andrew et al. 2010;Jenkins and Karplus 2017). For example, carbon tax proposals have been rejected in the USA, France, Canada, and more recently in Australia where a carbon pricing policy was implemented but then cancelled two years later (Crowley 2017;Harrison 2010;Knox-Hayes 2012;Rozenberg et al. 2012). ...
Indonesia is the 6th largest carbon emitter in the world. It is also one of the most vulnerable countries to climate change, with a population of 250 million people spread across thousands of islands and low-lying coastal areas. This paper investigates the political challenges to introduce a carbon tax as a climate policy option in Indonesia. It is based on the analysis of 29 in-depth elite interviews with key Indonesian stakeholders. It finds that, while political elites seem, in principle, to be open to the idea of a carbon tax, they are also cognisant of the impact of corruption challenges in the Indonesia context. Meanwhile, the business community opposes a carbon tax and fears the introduction of additional costs that may influence productivity and competitiveness. Non-government organisations, however, support its immediate introduction. Overall, this work makes an important contribution to the ever-growing academic debate on the introduction of carbon prices to assist carbon mitigation efforts. It also has important ramifications in terms of transparency, accountability and political pluralism in Indonesia.
... The scientific consensus focuses on the issue of the reality of climate change, but not on the most preferable response to mitigate the impacts (Oreskes 2004;Brooks 2013;Linden et al. 2015), leaving the latter in the political and scientific debates including, for example, carbon taxation. Clear thumbs up to a carbon tax were given by the National Aeronautics and Space Administration (NASA) scientist James Hansen and Harvard University economist N. Gregory Mankiew (Andrew et al. 2010). While striving to inform all stakeholders, the IPCC failed to convince some powerful interest groups that continue to block ambitious carbon emission reductions (Grundmann 2006). ...
... In contrast, ETS come with high costs due to enormous bureaucracy to in regard to allocation, trading and accounting, fraud prevention and control mechanisms. Moreover, there are costs involved in dealing with the legal action taken by firms to challenge their allotted amounts of polluted permits (Andrew et al. 2010;Wittneben et al. 2012). While the current carbon taxes are argued to be too low to influence behaviour, gradual phasing from low to higher rates allowing adjustments without costs. ...
... While the current carbon taxes are argued to be too low to influence behaviour, gradual phasing from low to higher rates allowing adjustments without costs. In contrast, the learning phase of the ETS that resulted in windfall profits to selected firms was expensive for the EU taxpayers and consumers (Andrew et al. 2010). While any intricacies of carbon taxes are debated and negotiated at the national level, those of ETS require international institutions to deal with legal and financial issues beyond national borders. ...
This study focuses on the debate on carbon taxes with the overall aim of understanding the factors that underlie the current constellation of explicit and implicit carbon taxes. To achieve this objective, the author looks at key environmental, social and economic trade-offs in adopting carbon taxes, identifies the interests of actors in supporting or obstructing policy implementation, and underscores the influence of their power in shaping the design of carbon taxes and structure of complementary and compensatory instruments. The study applies a political economy perspective to these inquiries, examining the political forces and economic motives affecting diverse climate policies. Two case studies are presented, one with implicit carbon taxes in a developed country (Germany) and the other with explicit carbon taxes in an emerging economy (South Africa).
... Hence, regulatory intervention on reducing the carbon emitted is required to achieve a low carbon economy [3]. Many countries have introduced carbon tax [4] and emission trading initiatives [5]. Meanwhile, Indonesia has implemented an "energy management" scheme that the scheme generally targets large carbon-emitting sectors [6] and carbon-intensive manufacturing companies [7]. ...
... Hi: Energy consumption of energy i δi: Coefficient of carbon emissions from energy i n: Type of fuels or electricity. Moreover, the GHG emissions measured as the growth of carbon dioxide (CO 2 e) emissions intensity was calculated using the following equation: (4) where: ...
Emission reduction is expected to increase companies’ competitiveness; however, this postulate is still debatable. On one side, the reduction is believed to reduce costs from inefficiency, but companies need expensive investment that may increase the costs of capital. The Indonesian government has an interest to reduce carbon emissions while maintaining competitiveness. Using mediation regression analysis, this study examined the direct effect of green investment, foreign ownership, and export on competitiveness. It investigated the indirect effects of the three variables on competitiveness mediated by GHG emission growth. The results of this study are that an investment in green investment can reduce GHG emission, but through the GHG reduction, the investment cannot enhance competitiveness. Foreign ownership can reduce GHG emission growth, and through the GHG reduction, foreign ownership can improve competitiveness. Finally, export increases GHG emission growth, but the increase in GHG emission growth reduces competitiveness. These findings indicate that GHG emission reduction is a success factor for companies to achieve competitiveness.
... Green governmentality is a major theory in this middle ground. It posits utilizing regulation and carbon taxation based on the assumption that growth can continue if governments intervene to incentivize corporations to produce less pollution by changing processes and technology (Ekins and Speck 2011;Baranzini, Goldemberg, and Speck 2000;Sumner, Bird, and Smith 2009;Andrew, Kaidonis, and Andrew 2010;Metcalf 2009). Market environmentalism straddles the line between liberal environmentalism and neoliberalism. ...
... Liberal environmentalism posits that growth and environmental protection can not only co-exist (Bernstein 2001) if governments intervene to incentivize corporations to produce less pollution by changing processes and technology. A carbon tax with revenue recycling is seen as a way of encouraging consumers to change to low-carbon products by providing price signals (Ekins and Speck 2011;Baranzini, Goldemberg, and Speck 2000;Sumner, Bird, and Smith 2009;Andrew, Kaidonis, and Andrew 2010;Metcalf 2009). Both options are undesirable to industry. ...
Greenhouse gases continue to accumulate in the atmosphere at unsustainable levels despite decades of international attempts to set limits utilizing carbon trading methods. This paper questions why global carbon taxes have not been utilized and asks if neorealism or economic neoliberalism is a more robust explanation for why the international environmental regime favors carbon trading over carbon taxing. This paper traces the normative changes of the international environmental regime concerning greenhouse gas emissions from 1975 to 2019. Utilizing 16 variables derived from liberal environmental and neoliberal environmental norms it measures the occurrence of these norms in significant agreements pertaining to the UNFCCC as well as documented climate change financial transfers and policy speeches and actions by U.S. presidents. It notes an increasing reliance on economic neoliberal norms and principles over time and concludes that neoliberalism is a more robust explanation for the continued reliance on market-based carbon trading. The paper concludes with a call for governance of transnational corporations and the use of carbon clubs and carbon taxes to incentivize cuts in greenhouse gas emissions.
... In its Directive 2009/29/EC, the European Commission recognized that the increased use of CDM credits in the absence of an international agreement could undermine the EU renewables target, as well as the incentives for energy efficiency, innovation, and technological development (den Elzen and Höhne 2008; Vasa and Neuhoff 2011). While the CDM exacerbated the misappropriation of emission allowances, the evidence of failure of the first phase of the ETS had been attributed to an oversupply of permits by the regulatory authorities (Andrew, Kaidonis, and Andrew 2010;Tan, Kaidonis, and Moerman 2008). For instance, the EU ETS in its first phase failed to achieve any worthwhile reductions in carbon emissions, and the 2008 emissions exceeded the cap by 145 million tons (Andrew et al. 2010;Matisoff 2010). ...
... While the CDM exacerbated the misappropriation of emission allowances, the evidence of failure of the first phase of the ETS had been attributed to an oversupply of permits by the regulatory authorities (Andrew, Kaidonis, and Andrew 2010;Tan, Kaidonis, and Moerman 2008). For instance, the EU ETS in its first phase failed to achieve any worthwhile reductions in carbon emissions, and the 2008 emissions exceeded the cap by 145 million tons (Andrew et al. 2010;Matisoff 2010). ...
The investment required to meet the climate change commitments of the United Nations Framework Convention on Climate Change’s 2015 Paris Accord is on the order of $100 trillion over the next two decades. Reducing greenhouse gas emissions requires a strategy for managing risk that constitutes an intergenerational burden. This chapter proposes a “cap- and-invest” strategy for the build-up of necessary infrastructure to reduce greenhouse gas emissions consistent with national commitments. Cap-and-invest is in sharp contrast with cap-and-trade. An economy-wide general environmental tax on consumption creates a large pool of capital to de-risk investment in emerging low-carbon solutions to the threat of climate change. Innovation in governance is an integral part of the policy to leverage the capital markets through public-private partnerships in green financing.
... In its Directive 2009/29/EC, the European Commission recognized that the increased use of CDM credits in the absence of an international agreement could undermine the EU renewables target, as well as the incentives for energy efficiency, innovation, and technological development (den Elzen and Höhne 2008; Vasa and Neuhoff 2011). While the CDM exacerbated the misappropriation of emission allowances, the evidence of failure of the first phase of the ETS had been attributed to an oversupply of permits by the regulatory authorities (Andrew, Kaidonis, and Andrew 2010;Tan, Kaidonis, and Moerman 2008). For instance, the EU ETS in its first phase failed to achieve any worthwhile reductions in carbon emissions, and the 2008 emissions exceeded the cap by 145 million tons (Andrew et al. 2010;Matisoff 2010). ...
... While the CDM exacerbated the misappropriation of emission allowances, the evidence of failure of the first phase of the ETS had been attributed to an oversupply of permits by the regulatory authorities (Andrew, Kaidonis, and Andrew 2010;Tan, Kaidonis, and Moerman 2008). For instance, the EU ETS in its first phase failed to achieve any worthwhile reductions in carbon emissions, and the 2008 emissions exceeded the cap by 145 million tons (Andrew et al. 2010;Matisoff 2010). ...
The investment in sustainable energy required to meet the climate change commitments made by 190 countries signatory to the 2015 Paris Accord is in the order of $100 trillion over the next 2 decades. Reducing carbon emissions requires a financing strategy for managing risk that is an intergenerational burden. This paper proposes a “cap and invest” strategy for building up the necessary infrastructure to reduce greenhouse gas (GHG) emissions consistent with national commitments. “Cap and invest” is in sharp contrast to “cap and trade.” An economy-wide general environmental tax (GET) on consumption is the basis for financing the energy transition. The GET creates a large “pool of capital” to de-risk investment in emerging low-carbon solutions in support of an energy infrastructure resilient to the threat of climate change. Innovation in governance is an integral part of the policy to leverage the capital markets through public–private partnership in green financing.
... À compter de 2005, l'Europe a ainsi fait le choix d'une régulation des GES à travers des mécanismes de marché (Engels, 2006;Tirole, 2016) en créant le marché européen des quotas de GES auquel est soumis un ensemble de secteurs. La création de marchés ad-hoc destinés à donner un prix aux externalités liées aux GES a été source de débats dans la littérature (Andrew et al., 2010;Andrew & Cortese, 2013). ...
Si cette nouvelle décennie débute avec de nombreuses promesses, les 45 dernières années furent contrastées entre les tentatives de réfuter l’existence du changement climatique et celles d’organiser sa résilience à travers des séries de rassemblements environnementaux internationaux tels que le protocole de Kyoto (1997), la COP 21 (2015) ou la COP 26 (2021). En effet, depuis les années 2000, la réglementation s’est renforcée et de nombreux standards volontaires (GRI, CDP, IIRC, TCFD) ont vu le jour pour venir compléter le cadre règlementaire existant tout en répondant aux attentes de la société. La thèse est constituée de trois articles de recherche ayant un objet d’étude commun : le reporting climat. L’objectif général de la thèse est de réaliser un lien entre les connaissances scientifiques, les attentes de la société et les réponses institutionnelles des entreprises à travers le reporting climat autour du réchauffement climatique.
... Thus, the government involvement in lessening CO2 emitted is compulsory to attain a low carbon economy (McNicholas & Windsor, 2011). For this, several countries introduced carbon taxes (Andrew et al., 2010) and CO2 emissions related trading (Braun, 2009). Currently, Pakistan has adopted "renewable energy visions-2025 and 2035" that usually target huge carbon emitting sectors (i.e., industrial, agriculture and transport) (Lin & Raza, 2020). ...
This study attempts to explore the bond between Pakistani exports, gross capital formation, energy use and carbon dioxide emission. It uses the data from Pakistan spanning over a longer time horizon of 40 year ranging from 1981 to 2020. The results of ARDL analysis show that Pakistani exports have inverse relationship with CO2 emission in both short as well as long run and the carbon emission reverts to equilibrium at the speed of 54.9%. Increase in carbon emission also lowers export but the causal relationship is only from exports to carbon emission. Energy utilization results in higher carbon emission both in short as well as long run. Based on above findings this study suggests that Pakistan should increase its exports to improve the position of its balance of payment because higher exports do not harm environment in case of Pakistan.
... Meskipun pajak karbon dianggap sebagai kebijakan mitigasi perubahan iklim yang baik, namun sangat sulit meyakinkan para pemangku kepentingan untuk mendukung penerapannya. Menurut Andrew et al. (2010), pajak karbon bahkan dianggap "tidak layak secara politik", contohnya proposal pajak karbon yang ditolak di Perancis, Amerika Serikat, Kanada, dan juga Australia (Crowley, 2017). Menurut Downie (2017), kebijakan pemerintah akan sulit untuk dilaksanakan apabila mendapat resistensi dari para pelaku bisnis, mengingat mereka merupakan salah satu pemangku kepentingan terkait. ...
Penelitian ini bertujuan untuk mengetahui keunggulan dan kelemahan dari pajak karbon dan skema cap and trade dalam carbon pricing serta menggambarkan implementasinya di beberapa negara yang telah menerapkannya lebih dahulu, yaitu Kanada, Britania Raya, dan Australia. Selain itu, penelitian ini juga mendeskripsikan persiapan Indonesia dalam menerapkan carbon pricing serta memberikan alternatif faktor yang perlu dipertimbangkan oleh pemerintah. Penelitian ini menggunakan pendekatan kualitatif dengan studi analisis komparatif pada negara-negara tersebut. Pengumpulan data dilakukan dengan metode kepustakaan serta mewawancarai beberapa narasumber yang memiliki perhatian di bidang energi dan pajak karbon. Penelitian ini menunjukkan pajak karbon dan skema cap and trade memiliki keunggulan dan kelemahan bawaannya sehingga keputusan instrumen carbon pricing mana yang diterapkan, perlu disesuaikan dengan kebutuhannya masing-masing. Secara garis besar, kebijakan di ketiga negara tersebut memiliki tujuan yang sama, namun instrumen, mekanisme, dan tarif yang dikenakan berbeda. Pemerintah Indonesia telah melakukan persiapan implementasi carbon pricing sejak tahun 2021, namun hingga saat ini peraturan teknis terkait penerapannya masih belum ditetapkan. Masih terdapat beberapa alternatif faktor yaitu: regulasi penerapan dan regulasi kebijakan lingkungan lainnya, penentuan tarif yang optimal, redistribusi penerimaan, serta alternatif energi pengganti yang sesuai dengan kesiapan masyarakat untuk menjadi pertimbangan oleh pemerintah Indonesia dalam persiapan penerapan carbon pricing.
... Both a carbon tax and an ETS reflect a 'market-based approach' and are subject to 'perfect markets' and 'complete information' (Braun, 2009;Pope & Owen, 2009). In theory, from the perspectives of transparency, simplicity, and administration cost, a carbon tax could be more efficient and less disruptive than carbon trading, as there is no need for an entire new market system and firms are given a specific tax rate (Andrew et al., 2010;Roberta 2009as cited in Pasfield & Paeffgen, 2013. However, compared to a carbon tax, the ETS appears to be a more attractive policy tool. ...
This study examines the participation and interaction of relevant individuals in the process of developing an accounting standard for South Korea’s emission trading scheme (ETS). Despite the enormous accounting implications of such schemes, there is a paucity of research on the development and application of ETS accounting. Ulrich Beck’s and Anthony Giddens’s risk society framework is utilised to scrutinise the process of setting accounting standards—from the agenda-setting stage all the way to the final publication of the standard. In this case study, we take an interpretive approach in analysing the rich data collected through face-to-face interviews with prominent standard-setters, accounting experts and representatives of industry and government. Participant observation and relevant documents were also considered. The findings highlight the political nature of accounting standard-setting and identify the risks and responsibilities of the key agents in the process along with the means of sub-political action taken to influence decisions. We reveal that the agents involved in standard-setting attempted to balance their anthropocentric priorities with ecocentric responsibilities and prioritised the production of a standard with minimal impact on economic, reputational, and operational risk. Having authority as a standard-setter, referring frequently to precedents and, perhaps most importantly, engaging actively with the stakeholders throughout the process seem to have contributed to a widely accepted standard, which can serve as a benchmark for future attempts to factor in ETSs.
... Although the environmental taxes are preferable to pollution market [3,29,[38][39][40][41][42][43][44], taxes also have some critical flaws. Current environmental taxation focuses on penalizing pollution through price, but does not prevent it. ...
This article examines the role of environmental taxation in mitigating environmental problems and contributing to sustainability in Mexico. It focuses on environmental tax revenues and tax expenditures since the 2014 Public Financial Reform (PFR), according to pro- or anti-environmental orientation. The research carried out combines the study of the regulation of the selected tax instruments, their classification and the empirical analysis of the tax revenues and tax expenditures associated with the different taxes over the periods of validity of the taxes and benefits studied, using the databases of the CIAT and the Mexican SHCP. A critical analysis addresses the weak environmental function of environment-related taxes (IEPS, ISAN…), as well as the late implementation and reduced impact of the carbon and pesticide taxes introduced in 2014. The evolution of tax incentives and expenditure is thoroughly examined by examining both environmental measures, which have evolved positively but within a very reduced level, and the most prevalent tax expenditure measures, with harmful impacts to the environment. Based on the results obtained, long-term structural changes in the Mexican tax system are suggested. As for the short to medium term, profound changes in tax expenditure are proposed to eliminate of those tax benefits harmful to the environment, introduce of tax benefits for circular activities (e.g., repairing, reusing and remanufacturing) and broaden the carbon tax base and rates. The conclusions include recommendations for moving towards a systemic green tax reform that assists the transformation towards a sustainable economy.
... Lower emissions could result from optimal carbon tax rates and decreased usage of fossil fuels. We also found that this previous research is consistent with the actions of the South Asian countries to preserve economic interests and combat climate change (Andrew et al. 2010;Marron and Toder 2014;Urata et al. 2017;Timilsina and Toman 2018). Figure 2 is clearly expressing the constructive and adversative linkages of carbon emission to major agricultural crops production and land usage in Pakistan. ...
One of the major challenges to the survival of life on earth is the increasingly evolving climate change. The key source of environmental pollution is global warming. With the combustion of fossil fuels, greenhouse gas (GHG), which is generated in the external environment, is increased and air pollutant as well. The present analysis key intention was to examine the CO2 emission and climatic effects on major agricultural crop production and land use in Pakistan. The study used time span annual data varies from 1970 to 2019, and data stationarity was rectify by utilizing the unit root tests. A generalized method of moments with two-stage least squares technique was applied to expose the variables’ association with CO2 emission. The study consequences uncover that the wheat, maize, sugarcane, cotton, bajra, gram, sesamum crops, and land use have constructive association with CO2 emission having positive coefficients with probability values (0.3762), (0.0435), (0.2287), (0.2303), (0.2272), (0.0192), (0.4535), and (0.0017) correspondingly, while rainfall, temperature, rice, jowar, and barley uncovered an adversative linkage to CO2 emission in Pakistan. As Pakistan is an emerging country, potential constructive measures must be introduced in directive to reduce CO2 emissions to improve the agricultural productivity.
... Because they affect prices, fiscal policies constitute a potentially effective structural instrument for guiding markets and the behaviour of economic agents. In fact, the extensive literature on environmental policy clearly advocates market instruments based on prices and taxes [1][2][3][4][5][6][7][8][9][10][11][12][13][14][15]. ...
This article addresses fiscal policy as a key instrument for promoting the transition to a circular economy. It is based on the hypotheses that (1) the current tax system penalizes circular activities, which are generally labour intensive, as opposed to new product manufacturing activities, which are generally intensive in materials and energy, highly automated and robotized, and (2) that the environmental taxation implemented in recent decades is unable to introduce significant changes to stop climate change or keep the economy within planetary ecological limits. This article examines the basis of an alternative tax system and tax instruments for correcting the current linear economy bias and driving the transition to a circular economy. Proposals are developed for both structural and partial reforms of the fiscal system, focusing on tax measures that can be implemented in the medium or short term to boost a circular economy. More specifically, we suggest a complete redesign of the currently opaque and significant amount of tax expenditure to transform environmentally harmful tax benefits into environmentally friendly tax measures that are suitable for the circular economy. View Full-Text https://www.mdpi.com/2071-1050/13/8/4581
... Any remaining permits that emitters save with carbon efficiency improvements can be sold to polluters that have increased emissions. Although this system requires more monitoring and enforcement, it is sometimes more politically viable because it allows businesses and organizations more flexibility, and often the costs are more hidden from consumers (Andrew, Kaidonis, and Andrew 2010;Cooper et al. 2017;Harrison 2010;Liu 2017). Differences aside, both policies set a price on carbon emissions to create a more stable world climate-at a cost. ...
Is carbon price adoption in wealthy democracies driven more by international or domestic forces? Event history analyses reveal that carbon price adoption is more likely in countries with less fossil fuel energy use (and, by proxy, less powerful fossil fuel business-elite actors) and with less encumbered democratic institutions (i.e., fewer institutional veto points). These findings are triangulated through cross-sectional comparisons and case studies. In short, wealthy democracies enact carbon prices according to the degree to which domestic actors or costs constrain or enable enactment and implementation. The author argues that the global free-rider problem, posed by nonbinding international climate agreements and lack of enforcement, and fossil fuel business-elite power undermine the force of international values and norms. World society scholarship should attend more to (1) whether international participation incurs substantial local costs or powerful stakeholder opposition and (2) whether the benefits of such participation are more domestically or globally distributed.
... Radical free market advocates are three percent more likely to oppose carbon taxes compared to those with moderate views on market regulation, presumably because the former regard taxes as illegitimate government interventions. Those who express strong resentment against market economies are also more likely to reject carbon taxes compared to those with moderate attitudes, supposedly because they regard carbon taxes as a market instrument and hence inappropriate to mitigate climate change [81]. The observed unpopularity of carbon taxes among both free-market opponents and advocates is consistent with previous studies highlighting how parts of the environmentalist community reject market solutions for climate change and with existing case studies noting that market liberals shy away from policies labeled as "taxes" [82,83]. ...
Carbon taxes are considered a key instrument for achieving deep decarbonization but are often unpopular among voters. While existing studies indicate that public opposition to carbon taxes is influenced by climate change belief and by political trust, less is known about the relevance of other factors. Moreover, it remains unclear why people oppose carbon taxes more fiercely than other climate policies. To enhance understanding of carbon tax opposition, I synthesize and categorize 28 conditions that potentially provoke public opposition to carbon taxes, assess their independent importance for predicting carbon tax opposition, and review the specific form in which they predict carbon tax opposition. This analysis draws on data from approximately 44,400 individuals from 23 European countries. It uses a random forest model, a machine learning method, to estimate independent prediction effects. The results identify the feeling of personal responsibility for trying to reduce climate change as the most important condition for predicting opposition to carbon taxes and for predicting attitudes on other climate policies. Political trust, in contrast, strongly predicts carbon tax opposition but not attitudes on other climate policies, suggesting that low political trust could explain the peculiar public aversion against carbon taxes. Recycling revenues from existing carbon prices back to households, often considered crucial for securing public support, is only associated with minor increases in the acceptance of higher carbon taxes. Finally, the results reveal that age, market liberal values, and good governance are related to carbon tax opposition in a non-monotonous pattern.
... Competitiveness effects have become one of the most significant issues when a unilateral carbon tax is introduced ( see Baylis, Fullerton, & Karney, 2013;Dissou and Eyland, 2011;Fischer and Fox, 2012;Rivers, 2010). Political challenges are the most significant difficulties when the government attempts to introduce a carbon tax (Andrew et al., 2010;Jenkins and Karplus, 2017). These studies show that despite the efficacy, simplicity, and low administration costs, which are the advantages of a carbon tax as discussed above, a carbon tax also poses a number of political constraints. ...
Drawing on the results of an exploratory qualitative study based on in-depth interviews involving government executives, politicians, business players, and non-government organisations (NGOs), this paper explores climate policies in Indonesia’s national development agenda, including whether a carbon tax could be one of the national priority policy goals. The results suggest that there is heterogeneity in how Indonesian key stakeholders perceive climate policies in Indonesia’s development agenda. Indonesian stakeholders are cognisant of the adverse impacts of climate change on social, economic, and environmental aspects. They also acknowledge that having clear and sound climate mitigation policies is required to achieve Indonesia’s ambitious GHG emissions reduction target. However, Indonesia’s development policy goals are focusing on economic growth, in particular boosting infrastructure investments, reducing poverty and inequality, and job expansion. This makes climate policies are compromised and has created conflicts between Indonesia’s development agenda and its commitment to deal with climate change issues. Overall, the study finds that climate policies are incompatible with Indonesia’s development agenda, therefore a carbon tax is placed at the bottom of the national policy goals.
... In their study, McNicholas andWindsor (2011, p. 1087) undertook a critical analysis of the current Australian emissions trading scheme and concluded that it "atomises nature" by transforming environmental aspects into monetary terms. Similarly, Andrew et al. (2010) argued that carbon emissions trading will not create the necessary change in societal mindset for supporting sustainable development. ...
Increasingly, companies are taking into account environmental issues, such as climate change, in their decision making. Information on environmental issues can be provided for this purpose in qualitative, quantitative physical, or quantitative monetary forms. Previous studies show that the way in which information is provided significantly affects how the respective problem is perceived and responded to and in turn how this influences decision making. This paper builds on a survey-based experiment among business students. Using generalized estimating equations, it analyses the effects on companies' decision making of providing different types of environmental information. The results show that providing solely monetized environmental information can potentially devalue the perceived importance of the information and that monetization may decrease the effect of favorable environmental information on willingness to pay in companies' internal decision making. On the other hand, providing quantitative physical environmental information is likely to increase the importance ascribed to environmental issues. Thus, this article highlights that “how you say it” in terms of providing environmental information is important for companies’ internal decision making.
... While the CCL does not cover all sectors (notably, road transport fuels are absent and industrial emissions are charged through other means such as the European Emissions Trading Scheme), it illustrates the kind of mechanism that could be expanded in future, especially given the long time horizon for the model (to 2070). There is no theoretical reason why a carbon tax could not be introduced for consumers in the same way as Valued Added Tax (VAT) is already collected using existing administrative and enforcement institutions [150]. ...
Quantitative modelling analysis in support of national and global decarbonisation pathways has never been more important to achieving global climate stabilisation in line with the Paris Agreement. However, established equilibrium and optimisation models tend to radically simplify their depiction of societal and political/institutional actors. This can make them difficult to use for implementing specific energy and climate policies in the near term and aligning these with long term targets. Most energy systems analysis continues to pair such techno-economic models with entirely qualitative narratives about future political and societal developments. The result is that these critical factors often fade into the background in subsequent discourse. In this paper, we utilise BLUE – a leading socio-technical energy transition (STET) model of the United Kingdom’s (UK) energy system – to capture elements of the heterogeneity, consistency and co-evolution of societal and political drivers. We focus specifically on exploring government-led and societally-led energy transitions and investigating the differences in their decarbonisation pathways and end states. Our modelling exercise finds that it is not who leads per se that is the most critical, but rather the level of the initial effort and subsequent commitment from both leader and follower actors that appears to regulate the pace at which decarbonisation pathways unfold. However, systemic inertia in all cases means that the deepest decarbonisation targets continue to appear very difficult to achieve.
... While the CCL does not cover all sectors (notably, road transport fuels are absent and industrial emissions are charged through other means such as the European Emissions Trading Scheme), it illustrates the kind of mechanism that could be expanded in future, especially given the long time horizon for the model (to 2070). There is no theoretical reason why a carbon tax could not be introduced for consumers in the same way as Valued Added Tax (VAT) is already collected using existing administrative and enforcement institutions [150]. ...
Quantitative modelling analysis in support of national and global decarbonisation pathways has never been more important to achieving global climate stabilisation in line with the Paris Agreement. However, established equilibrium and optimisation models tend to radically simplify their depiction of societal and political/institutional actors. This can make them difficult to use for implementing specific energy and climate policies in the near term and aligning these with long term targets. Most energy systems analysis continues to pair such techno-economic models with entirely qualitative narratives about future political and societal developments. The result is that these critical factors often fade into the background in subsequent discourse. In this paper, we utilise BLUE – a leading socio-technical energy transition (STET) model of the United Kingdom’s (UK) energy system – to capture elements of the heterogeneity, consistency and co-evolution of societal and political drivers. We focus specifically on exploring government-led and societally-led energy transitions and investigating the differences in their decarbonisation pathways and end states. Our modelling exercise finds that it is not who leads per se that is the most critical, but rather the level of the initial effort and subsequent commitment from both leader and follower actors that appears to regulate the pace at which decarbonisation pathways unfold. However, systemic inertia in all cases means that the deepest decarbonisation targets continue to appear very difficult to achieve.
... As we discuss in Section 4, the 'incentives' in some PES schemes have integrated social exchanges that build relationships and reputation between actors (De Koning et al., 2011), cultural norms and values that proscribe relationships to socionatural systems (Mahanty et al., 2012), and reflect historical trajectories of state actors that define contextual limits of how PES is implemented and understood (McElwee, 2012). We also find that characterizing all incentives as neoliberal leads to impasses in classifying and recognizing myriad human responses to a range of structured interventions, from taxes to markets, for which there is very little agreement about the degree to which such interventions can be called neoliberal (Andrew et al., 2010;Harmes, 2012). For example, is any action by a state to redirect human behaviour by transferring resources "to align individual and/or collective land use decisions with the social interest" (Muradian et al., 2010(Muradian et al., :1205 neoliberal? ...
In this commentary we respond to Fletcher and Büscher's (2017) recent article in this journal on Payments for Ecosystem Services (PES) as neoliberal ‘conceit’. The authors claim that focusing attention on the micro-politics of PES design and implementation fails to expose an underlying neoliberal governmentality, and therefore only reinforces neoliberal capitalism as both the problem and solution of ecological crises. In response, we argue that a focus on the actions of local actors is key to understanding how and why such governmentality fails or succeeds in performing as theorized. Grand generalizations fixated on a particular hegemonic and neoliberal PES ontology overlook how actors intertwine theory and practice in ways which cannot be explained by a dominant structural theory. Such generalizations risk obscuring the complexity and situational history, practice and scale of the processes involved. Rather than relegating variegated and hybrid forms of what actually emerges from PES interventions as neoliberal conceit, we argue that an actor-oriented, ‘weak theory’ approach permits PES praxis to inform knowledge generation. This would open up a more inclusive and politically engaging space for thinking about and realizing political change.
... While the application of the social dilemma lens to the monopoly problem is elegant and illuminating, corporate activities may generate a host of other problems, such as social costs (Kapp, 1975;Andrew and Cahill, 2017), whose collective action solutions are less than fully clear. Along these lines, critically minded scholars voice serious concerns about the effectiveness of neoliberal policies which, at bottom, seem to prioritize corporate interests over societal ones (Andrew and Cortese, 2013;Andrew et al., 2010 on the limits of neoliberal solutions to climate change). ...
Purpose – The theoretical understanding of CSR is caught on the horns of the dilemma between the ethical and instrumental approaches. „the strategic turn“ in CSR has brought the dilemma to a new head. The purpose of the paper is to develop a novel argumentative strategy to address the dilemma.
Design/methodology/approach – The paper weaves together the insights from the literatures on sociological institutionalism, organization theory, business ethics, and institutional economics in order to elaborate the distinction between CSR communication and CSR action that is actually undertaken and visible to stakeholders. This distinction is at the core of the “hypocrisy avoidance” approach which puts the above dilemma in a new light.
Findings – According to the “hypocrisy avoidance” approach, CSR communication constitutes a competitive arena where corporations are looking for reputational gains. Competitive pressures give rise to an inflationary dynamics of CSR communication which consequently runs up against credibility problems. These problems can be addressed by CSR action which legitimates the corporate employment of CSR communication as an instrument of competition.
Practical implications – The theoretical dilemma between the ethical and instrumental approaches manifests itself in the justification of skepticism toward CSR communication. This skepticism, which may be to the detriment of a corporation’s license to operate, may turn out to be a driving force of CSR action.
Social implications – Despite the charges of corporate hypocrisy, CSR communication may play a role in the alleviation of business-society tensions. This role is however subject to two limitations. First, if CSR communication is used as instrument of competition, it is unlikely to translate into CSR action perfectly. Second, corporations would likely prioritize more visible CSR actions over less visible ones.
Originality/value – The novel implication of the “hypocrisy avoidance” approach is that CSR actions present credible commitments enabling the productive interaction between corporations and their stakeholders. This implication integrates some of the components of the ethical and instrumental approaches, while drawing inspiration from the institutional economics and institutional ethics literatures.
... other scholars (see Li, 2007bLi, , 2005Wright and Nyberg, 2014;Andrew et al., 2010). ...
Globally, the creation and implementation of climate change policies continues to be contested amongst politicians, international institutions, and civil society. Carbon markets, designed to incentivize greenhouse gas emission reductions, are one of the main climate mitigation approaches worldwide. Existing scholarship highlights how carbon markets provide fertile ground for research into the changing nature of environmental governance and political contestation. Swyngedouw locates carbon markets as part of broader “post-political” changes, which reduce alternative pathways through “depoliticisation”. MacKenzie, in contrast, argues that carbon markets are a form of “techno-politics” that provide new avenues for politically designed markets. This paper engages with and contributes to these scholarly debates by exploring the creation and operations of the New Zealand Emissions Trading Scheme between 2003 and 2016. We demonstrate how New Zealand policy-makers employed various discursive constructs that emphasized uncertainties (in climate science, in international climate policies, in markets) as a means to justify “urgent” and “exceptional” state interventions into the emissions trading scheme. These interventions emphasized the role of experts and the experimental nature of New Zealand's carbon market, and employed parliamentary processes that limited public participation. Such moments of state intervention in a nation with a strong history of neoliberal governance both reinforces and complicates existing scholarship about the “depoliticisation” of climate change and the role of the state in post-political neoliberal governance. It highlights the ways in which rendering climate change a technical challenge can translate into democratically-worrying moments of state-initiated but expert-led approaches to environmental governance.
... Likewise, Andrew, Kaidonis, and Andrew (2010) argue that by framing the problem as a failure of markets, which can be solved by constructing new markets, carbon emissions trading cannot produce the shift in societal mindset required to address the unprecedented challenge of global climate change: ...
Efforts to address environmental problems have led to a rapid proliferation of mechanisms for creating financial value for nature. This paper argues that the creation of financial value for nature requires work to disentangle and frame the relation between people and nature so as to render this relation calculable, and that this work acts to alienate people from nature. To pursue and progress this argument, the paper analyses the work of the United Nations Framework Convention on Climate Change (UNFCCC) to establish a mechanism to create financial value for tropical forests based on their capacity to store carbon. The analysis finds that the UNFCCC's work of disentanglement and framing, so as to render calculable the relation between people and forests, has created conditions that threaten to materially degrade the ecological value of tropical forest biodiversity and the cultural/spiritual value of forests to indigenous peoples. The findings support this paper's argument that the alienation of people from nature is not simply a consequence of financial valuation, but rather is a necessary prerequisite for creating financial value for nature.
... Given the political nature of accounting and its ability to influence and be influenced by its social, economic and political context, we ask the question: "What do we know about accountings participation in the dominant ideology of neoliberalism?" Chiapello (2016) reviewing the critical accounting literature on neoliberalism identifies three broad ways in which the literature depicts accountings participation in neoliberalism. First, is the embedding of neoliberal ideas in accounting techniques such as fair value accounting (Zhang et al., 2012), public sector accrual accounting (Ellwood and Newberry, 2007), carbon tax (Andrew et al. 2010), as well as the accounting concepts of effectiveness, efficiency and value for money (Andrew and Cahill, 2016). These accounting techniques are diffused through organisational structures, state institutions and the accounting profession (Jackson and Lapsley, 2003) and serve as a means of naturalizing neoliberal forms of government (Andrew and Cahill, 2016). ...
This paper seeks to account for how accounting is implicated in the neoliberalization processes of social housing in England. It adopts a processual view which instead of conceptualizing neoliberalism as static and ‘end-state’, views it as a dynamic process of neoliberalization. We draw upon Bourdieu’s notions of field, capital and habitus to frame our study. We focus on reform of the regulation of social housing in England during the period 2006–2016. We show that the process of neoliberalization of social housing in England was instigated by the state’s intervention to change the structure of the field in terms of norms, power relations and positions of players on the field. These changes brought about simultaneous changes in the habitus of the field as well as the structure and habitus of Housing Associations as sub-fields. We demonstrate how these changes create and reproduce a new system of domination where the tenant is the dominated player. We highlight the role accounting played in these changes in terms of being used as a tool by the regulator to achieve social control and drive change within Housing Associations and by the Housing Associations to evidence conformity with the new norms and adaptation.
... For example, company may use approved donation for climate-change mitigation, and accrue its expenses for lower income. Most of the existing literature is either conceptual by nature (Andrew et al. 2010) or based on the advanced markets (Luo & Tung 2007). There is hardly any literature that discusses the relationship between climate-change mitigation and firm's tax planning in emerging market. ...
This research aims to examine the relationship between climate-change mitigation (CCM) and tax planning in Malaysian market. 248 listed companies and employing OLS with robust standard errors from six non-financial industries were examined from 2008 to 2014. The findings indicate a significant relationship between climate-change mitigation and tax planning. Furthermore, it is observed that climate-change mitigation has contributed negatively to tax planning. It shows that companies in Malaysian market use climate change mitigation in planning their taxation matter. © 2017 Penerbit Universiti Kebangsaan Malaysia. All rights resreved.
... As we discuss in Section 4, the 'incentives' in some PES schemes have integrated social exchanges that build relationships and reputation between actors (De Koning et al., 2011), cultural norms and values that proscribe relationships to socionatural systems (Mahanty et al., 2012), and reflect historical trajectories of state actors that define contextual limits of how PES is implemented and understood (McElwee, 2012). We also find that characterizing all incentives as neoliberal leads to impasses in classifying and recognizing myriad human responses to a range of structured interventions, from taxes to markets, for which there is very little agreement about the degree to which such interventions can be called neoliberal (Andrew et al., 2010;Harmes, 2012). For example, is any action by a state to redirect human behaviour by transferring resources "to align individual and/or collective land use decisions with the social interest" (Muradian et al., 2010(Muradian et al., :1205 neoliberal? ...
In this commentary we respond to Fletcher and Büscher's (2017) recent article in this journal on Payments for Ecosystem Services (PES) as neoliberal ‘conceit’. The authors claim that focusing attention on the micro-politics of PES design and implementation fails to expose an underlying neoliberal governmentality, and therefore only reinforces neoliberal capitalism as both the problem and solution of ecological crises. In response, we argue that a focus on the actions of local actors is key to understanding how and why such governmentality fails or succeeds in performing as theorized. Grand generalizations fixated on a particular hegemonic and neoliberal PES ontology overlook how actors intertwine theory and practice in ways which cannot be explained by a dominant structural theory. Such generalizations risk obscuring the complexity and situational history, practice and scale of the processes involved. Rather than relegating variegated and hybrid forms of what actually emerges from PES interventions as neoliberal conceit, we argue that an actor-oriented, ‘weak theory’ approach permits PES praxis to inform knowledge generation. This would open up a more inclusive and politically engaging space for thinking about and realizing political change.
... Since halting the growing environmental, social, and economic threats associated with global warming (Stern, 2007) will require a significant (and rapid) reduction of total CO 2 emissions (Meinshausen et al., 2009;Ramanathan and Feng, 2008), regulatory intervention consistent with this objective is rising worldwide (Cook, 2009;McNicholas and Windsor, 2011). While many countries have introduced some form of carbon tax (Andrew et al., 2010), there is also an increasing international interest in the introduction of emissions trading initiatives that particularly target large CO 2 emitting sectors (Braun, 2009). Such carbon regulation is defining a new role for managers and management accountants. ...
Purpose
A management accounting perspective that underscores a quest for reducing conventionally appraised costs, negative output costs as well as heightened eco-efficiency has been used in pursuit of the study’s two main study objectives. The purpose of this paper is twofold: first, the study seeks to further understanding of the relationship between product output volume, carbon costs, and CO 2 emission volume in carbon-intensive firms. Second, it identifies factors affecting climate change abatement strategies pursued by these firms. Heightening appreciation of the climate change challenge, combined with minimal CO 2 emission research undertaken from a cost management perspective, underscores the significance of the study.
Design/methodology/approach
A triangulation of quantitative and qualitative data collected from Slovenian firms that operate in the European Union Emissions Trading Scheme has been deployed.
Findings
CO 2 polluting firms exhibit differing carbon cost structures that result from distinctive drivers of carbon consumption (product output vs capacity level). Climate change abatement strategies also differ across carbon-intensive sectors (energy, manufacturing firms transforming non-fossil carbon-based materials, and other manufacturing firms) but are relatively homogeneous within them.
Practical implications
From a managerial perspective, the study demonstrates that carbon efficiency improvements are generally not effective in triggering corporate CO 2 emission reduction when firms pursue a growth strategy.
Social implications
Global warming signifies that CO 2 emissions constitute a social problem. The study has the potential to raise societal awareness that the causality of the manufacturing sector’s CO 2 emissions is complex. Further, the study highlights that while more efficient use of environmental resources is a prerequisite of enhanced ecological sustainability, in isolation it fails to signify improved ecological sustainability in manufacturing operations.
Originality/value
The paper has high originality as it reports one of the first management accounting studies to explore the distinction between combustion- and process-related CO 2 emissions. In addition, it provides distinctive support for the view that eco-efficiency is more consistent with the economic than the environmental pillar of sustainability.
The purpose of this paper is to explore and understand how accounting is implicated in the neoliberalisation process of the traditional family entity into profit making entity. The researcher draws upon Bourdieu’s notions of capital to frame the study and finally explained the ways of neoliberalism was infused in this transformation process. The study adopts an extended case study approach utilising multiple data collection methods. The data were analysed at both, a macro level where the government has steered the accountability of traditional family towards entrepreneur of the self by institutionalising them under Small and Medium Enterprises (SMEs) and their resulting accountability ramifications were discussed at a micro level. The results, though highly case-specific, indicate that accounting through accountability has become a powerful conduit for the exercise of the neoliberalism reforms by the government and implemented by managerial accountability control over neoliberalised family institutions. The paper also demonstrates that different form of capital plays an important role in transforming the traditional family into a business family. Despite the positive implications of neoliberalised family, the neoliberalism has created managerial accountability conflict in the neoliberalised family.
The issue of poor ethics and integrity among students as well as in the working communities is an alarming issue that needs to be addressed. The value of ethics can be built and instill during the school days especially during the tertiary level because entering the workforce will be their next milestone. Nevertheless, the issue of online academic cheating has been rampant in most universities, mostly due to the advancement of technologies and there are various creative methods to cheating these days and these students have improvised from the usual traditional cheating methods. Traditional classroom learning also has transcend to online learning these days due to COVID-19 pandemic that swept across the world since end of year 2019 till today. This chapter will discuss the concept of online learning, definitions of academic cheating, reasons for online cheating by students, various online cheating methods as well as the ways to mitigate the problems of online academic cheating among students in the twenty-first century.
While climate change is a serious concern for firms and the society, scepticism remains an obstacle in the implementation of an effective emission-reducing carbon pricing policy in many countries. The support for carbon tax as a climate policy can be influenced by interest groups that hold significant power or bear substantial costs. This study draws on the attitude–behaviour–context (ABC) framework and a survey of chief financial officers (CFOs) in Canada and the United States to explore the attitudinal orientations of CFOs towards the environment, and how these attitudes relate to support for carbon tax as a climate policy. Our study identifies four value factors (altruism, egoism, traditionalism and self-transcendence) and two belief factors (environmentalism and anti-regulation) as the attitudinal orientations of CFOs. The results of applying a partial least squares structural equation modelling (PLS-SEM), including mediation and moderated mediation models, show that certain aspects of these values and beliefs relate to support for carbon tax. The results suggest that CFOs largely support carbon tax, and thus refute the findings in prior studies that accountants are unsupportive stakeholders. The study also highlights the roles that CFOs can play, arguing that their involvement may improve consistency and accuracy in carbon accounting.
There is a lack of systematic empirical evidence regarding the success
factors of GSCM practices. To address these issues, this study examines the relationship between Top management support and Support supplier development practices
of green supply chain management (GSCM) in the Jordanian construction sector.
Based on a review of the previous studies, 27 items of the survey design were
included. 136 manager’s data was collected from a population study. The study
hypotheses were tested by multiple regressions. The results of the study revealed
that Top management support and Support supplier development were supported
with practices of GSCM. The results of the study improve and expand the current
literature on more efforts to adopt GSCM, as well as motivate researchers to develop
this concept and expand studies on the factors that lead to the success GSCM in the
world and Jordanian construction sector in especially. This research is one of the few
studies that examine the success factors of GSCM practices in the construction sector
in Jordan in particular and developing countries in general. Theoretical implications
and managerial implications of these findings are discussed.
This descriptive study employs the Social Mediated Crisis Communica-tion Model [SMCC] to primarily identify the crisis response strategies adopted by the Palestinian Ministry of Health in facing the Corona Covid-19 pandemic. The extent to which the public accepted these strategies approved by the ministry following the form of the messages directed to the audience is consequently examined. The study, at the same vein, attempts to detect the audiences’ emotional responses that have been shaped following the selected form of messages under analysis. Traditional media, social media or offline word-of-mouth entail the form of message. A content anal-ysis was conducted on the ministry’s communications during the study period. To triangulate the data, a questionnaire has been designed and electronically distributed on a sample of 370 students enrolled at Hebron University, Palestine. The analysis has shown that the supportive strategies are the most acceptable responses to the audience. They create a positive emotional reaction following the type of message source applied. The study also concludes that—in health crises—social media and offline word-of-mouth are more convenient as a form of message at the outbreak and during the pandemic. The form of message is highly influential on the development of internal and external dependent-attributed emotions. The current study argues that it is essential to adopt social media and offline word-of-mouth as a communication form during health crises.
This paper describes the development of and gaps in knowledge in research on carbon accounting based on a systematic review of 117 papers published in influential accounting journals between 2005 and 2018. The review shows the literature has developed into four major streams of carbon accounting: carbon disclosure, management, performance and assurance, and that carbon accounting is emerging as a distinct discipline. Finally, our paper highlights future research opportunities to improve carbon accounting, so it can play an even more important role to help business achieve the climate goals of the Paris Agreement.
Unsustainable production is a root cause of numerous social and ecological problems. Whilst sustainability certifications face criticism for exacerbating greenwashing, comparative studies have identified improvements in social and ecological outcomes on certified farms. In this paper, we investigate the process by which a sustainability certification can enable a production industry to move beyond mere greenwashing. We conceptualise sustainability certification as a process of marketisation, organising economic activities within a production industry in ways that can enable new forms of thought and action. To examine this marketisation process, we study the case of Rainforest Alliance certification in the Sri Lankan tea production industry. We draw on an extensive six-month period of fieldwork, involving 74 semi-structured interviews with people working across the industry. We find that accounting devices deployed in this marketisation process create new visibilities within the industry to distinguish sustainability-certified tea as a marketable economic good, to equip producers to become economic agents capable of participating in markets for sustainability-certified tea, and to construct an economic exchange connecting supplies from certified tea estates with demands from ethically minded consumers. Our findings contribute to research on accounting for sustainable development, shedding light on the process by which, despite ongoing concerns regarding greenwashing, sustainability certifications can bring about positive impacts on social and ecological outcomes.
Building on Lazzarato’s (2012, 2015) insights about the importance of debt in governing populations in financialised neoliberal societies, this paper examines the transportation loan provided by Canada to refugees to travel to the country, and the role of the accounting department of the Canadian immigration agency in responsibilising refugees to reimburse this loan. Drawing on official documentation and historical data, and focusing on individuals’ lived experiences and biographies captured through in-depth interviews with refugees, this paper demonstrates that by imposing financial obligations to repay transportation costs, the government, with the help of non-governmental organisations, financialises and ‘responsibilises’ individuals, who develop micro-accounting skills throughout the process. The paper contributes to the accounting literature on responsibilisation in neoliberal societies by showing the way in which debt, and its accompanying accounting practices, leads people to become ‘more financially responsible’, while at the same time defining the very meaning of ‘financial responsibility’. By focusing on individuals’ lived experiences, the paper sheds light on some of the means by which accounting shapes people’s subjectivity and supports the construction of the neoliberal subject. Notably, this paper demonstrates that the vagueness, inaccuracy, or absence of accounting information responsibilises individuals via the emotions that these features generate. Importantly, the paper contributes to recent efforts to investigate the role of accounting in people’s everyday lives, a fruitful way to extend and reinvigorate accounting literature seeking to better understand the increasingly invasive role of accounting in our societies.
A case is made for the importance of pro-environmental attitudesin the response to climate change. Reasons for the current (parlous)state of implementation of solutions to the climate crisis are discussed,and solutions including carbon taxes and Fee and Dividend (Feebates)are explored. A general framework for modelling pro-environmentalattitudes is discussed, (based on the discrete choice framework of Brockand Durlauf, 2001) which describes the diffusion of pro-environmentalattitudes through a population, not just in a single individual. Potentialuses of the model are discussed, including the ability to describe thecreation and evolution of social norms through society.
Action on climate change has enjoyed popular support in most Western countries. Despite this, successive governments have struggled to implement policy to tackle this issue. Using the case of opposition to the Clean Energy Act, passed in Australia to establish an emissions trading scheme, this paper argues that a growing and broad sentiment of distrust in political elites, described as ‘anti-politics’, can explain some of this contradiction. Particular forms of climate policy, in particular emissions trading schemes, have been successfully framed as policies that appeal to the interests of a new class of liberal elites while hurting ordinary working people. This frame was used successfully in Australia by conservative forces to oppose the Clean Energy Act. While used cynically by political leaders in this case, the paper argues that anti-political sentiment reflects genuine concerns about the detachment between the state and voting population. This detachment is reflected in neoliberal climate policies. Through briefly examining the cases of the Trump Administration’s withdrawal from the Paris Climate Agreement and the Gilets Jaunes protest movement, the paper argues that while formulating climate policy we must consider anti-political sentiment, developing responses to the climate crisis from a bottom-up rather than top-down approach.
The assumption of the realist theory that survival and self-interest without more are the ultimate goal of each state in international politics and the liberals' viewpoint that international cooperation is in the best interest of a state are as valid and controversial in climate change discourse. Hence, the political choice which Africa should make in the light of increasing adverse effects of climate change, and in particular, amidst the tension of these two theories remains problematic and confounding. Generally, the negative effects of climate change will be prominent in areas including food production, health, water, and infrastructure in Africa. Yet, for long, activities underlying the causation of climate change have thrived in the neo-liberal notion of economic selfdetermination contrived by the North and remarkable for its historic carbon prints world over. Solutions to climate change in the form of carbon trading and carbon tax have been informed by a similar worldview. Following this path connotes that states in Africa must avoid carbon-based activities which are at the heart of economic development critical to peoples' social economic wellbeing. It also means that states in Africa should embrace carbon friendly activities, the technology of which is largely at the domain of the North. The merit of the above direction in the quest of economic development in Africa is disputed. This paper aims not only at exploring how adequately political realism can shape the option of Africa in navigating this controversy, it also discusses the prospects and challenges of a possible 'carbon free economy' in Africa.
This chapter builds on the conclusions of Chapter 3, using the metaphor of “romance” to assess the rise of cities as they have engaged states and international organizations, and vice versa. While international affairs have environmentalized, global environmentalism in turn has strongly urbanized in recent decades. The discussion thus presses the case for how urban space was steadily reconceptualized after the denouement of the Cold War as a “global solution” to ecological challenges. One major implication is that political ecologies have now “delocalized” and “upscaled,” a process that has caused its own tensions and political contradictions. Attention is paid to signature initiatives like Local Agenda 21, Sustainable Development Goals (SDGs), the rise of inter-municipal policy networks, and recent “smartness” discourses. In particular, the chapter identifies three distinctive kinds of urbanizations: international, transnational, and smart. Each section considers major world cities to help illustrate synoptic themes. Cape Town, Los Angles, and Melbourne receive special treatment, respectively.
Courses: Professional Speaking, Business and Professional Communication, Environmental Communication, or any course covering topics related to neoliberalism and the environment.
Objectives: In this single-class activity, students will first examine the possible environmental effects of fracking near the Bakken Oil Formation in North Dakota. Second, students will evaluate how the petroleum industry obscures the effects of fracking through the use of corporate ventriloquism. Third, students will respond to the petroleum industry’s power by utilizing critical communication pedagogy.
Climate literature and policy typically differentiate between carbon markets and carbon taxation as the two main approaches to pricing carbon and subsequent ‘exchange’ of mitigation outcomes. Additional approaches, such as bilateral direct exchanges between parties or climate-related quantitative easing, have been discussed over time. A clear distinction between these approaches has been maintained to ‘safeguard’ their independence. Yet, the correlated fragmentation of policies addressing climate change has led to high degrees of uncertainty regarding their aggregate efficacy. By introducing a single mechanism to certify mitigation outcomes, the Mitigation Alliance (MA) helps converge previously separated approaches towards a common objective without limiting flexibility. As a consequence, the MA provides its members with a significant variety of policy, strategy and action options concerning the exchange of mitigation outcomes, while guaranteeing harmonisation and consistency with its holistic architecture. Organising the exchange approaches into three macro-typologies (market, non-market and hybrid), the Chapter outlines the MA’s multi-level, hybrid governance model.
The Amazonian Rainforest is an area of particular ecological importance to the world. And it is mainly its deforestation, rather than the usual combination of the carbonized energy and transport economic sectors, which make Brazil the world’s fourth largest emitter of greenhouse gasses. Brazil, with its political and diplomatic alliances with Russia, India, China and South Africa also occupies a prominent position in the complex negotiations with developed countries over the manner in which the “right to development” is defined and understood on the one hand, and then, on the other, balanced with ecological concerns. There are many such concerns but the focus of this article is climate change mitigation. The “dystopia thesis” concludes
that humanity faces a plethora of imminent inter-related crises in complex feedback loops. It also concludes that these problems cannot be solved, or even sufficiently ameliorated, from within the context of capitalist reform, or at least not so as to avoid suffering on a colossal scale. This extremely broad, abstract theoretical conclusion, is examined empirically in this article in the particular case of the relationship between the Brazilian economy and the development of the Amazon on the one hand, and climate change mitigation efforts on the other. The examination provides further evidence for the dystopia thesis’s most pessimistic conclusions. For our own well-being, indeed our very survival, we must protect the Amazonian Rainforest; but we are not going to be able to do so with mechanisms functioning within the context of the present world political economy.
Purpose
Whilst there is a growing recognition of environmental degradation, the policies of sustainable development or ecological modernisation offered by national governments and international institutions seem to do little more than “sustain the unsustainable”. By promising to reconcile growth with the environment, they fail to question the economic principle of endless growth that has caused environmental destruction in the first place. In this context, alternatives based on critiques of growth may offer more promising grounds. The aim of this paper is to explore how the degrowth movement that emerged in France over the last decade resonates with, and can contribute to, green politics.
Design/methodology/approach
After locating the movement within environmental politics and providing a brief account of its development, the paper focuses on its core theme – escaping from the economy.
Findings
Here it is argued that the movement's main emphasis is not merely on calling for less growth, consumption or production, but more fundamentally, in inviting one to shift and re‐politicise the terms in which economic relations and identities are considered. This politicisation of the economy is discussed in terms of the movement's foregrounding of democracy and citizenship, and it is argued that the articulation of these two concepts may offer interesting points of departure for conceptualising and practising alternatives to consumer capitalism.
Originality/value
The final part of the paper explores how the degrowth movement's stance on democracy and citizenship could help address two problematic issues within environmental politics: that of inclusion, and motivation
This contribution sketches a conceptual framework for the analysis of the post-ecologist era and outlines a research agenda for investigating its politics of unsustainability. The article suggests that this new era and its particular mode of eco-politics necessitate a new environmental sociology. Following a review of some achievements and limitations of the paradigm of sustainability, the concept of post-ecologism is related to existing discourses of the 'end of nature', the 'green backlash' and the 'death of environmentalism'. The shifting terrain of eco-politics in the late-modern condition is mapped and an eco-sociological research programme outlined centring on the post-ecologist question: How do advanced modern capitalist consumer democracies try and manage to sustain what is known to be unsustainable?
The favored federal policy to address climate change is a domestic cap-and-trade system. However, a vocal minority of political leaders have begun arguing in favor of a carbon tax. Carbon taxes seem particularly attractive both for fiscal reasons and because they provide certainty over the price of emissions. But permit systems can be designed to capture the potential advantages of carbon taxes.
Professor Ross Garnaut was commissioned by all of the Governments of Australia’s Federation to examine the impacts of climate change on Australia and to recommend policy frameworks to improve the prospects of sustainable prosperity. The Garnaut Climate Change Review is one of the most important reports to be published in Australia for many years. It examines the impacts of climate change on the Australian economy, the costs of adaptation and mitigation, and the international context in which climate change is experienced and negotiated. It analyses the elements of an appropriate international policy response, and the challenges that face Australia in playing its proportionate part in that response. The Garnaut Climate Change Review is highly relevant to the global problem that is climate change. It considers what policies the international community should adopt in responding to climate change, and urges humanity to act now, and in concert, to develop the required policy response in time.
Purpose
The purpose of this paper is to explore the proposition that corporate social responsibility reporting could be viewed as both an outcome of, and part of reputation risk management processes.
Design/methodology/approach
The paper draws heavily on management research. In addition, an image restoration framework is introduced.
Findings
The concept of reputation risk management could assist in the understanding of corporate social responsibility reporting practice.
Originality/value
This paper explores the link between reputation risk management and existing theorising in social accounting.
Many champions of environmental accounting suggest that calculating and internalizing 'externalities' is the solution to environmental problems. Many critics of neoliberalism counter that the spread of market-like calculations into 'non-market' spheres, is, on the contrary, itself at the root of such problems. This article proposes setting aside this debate and instead closely examining the concrete conflicts, contradictions and resistances engendered by environmental accounting techniques and the perpetually incomplete efforts of accountants and their allies to overcome them. In particular, it explores how cost-benefit analysis and the carbon accounting techniques required by the Kyoto Protocol, the European Union Emissions Trading Scheme and other carbon trading mechanisms 'frame' new agents, spaces, relations and objects, and what the consequences have been and are likely to be.
Australia's Earth Sanctuaries Limited (ESL) is an internationally acclaimed organisation that uses private property as a way to achieve conservation objectives, thereby demonstrating a commitment to using free market principles to create sustainable futures. This private approach to conservation clearly resonates with the agenda of conservative think tanks and is ideologically motivated. The environmental credentials of this organisation obscure this motivation and also the far-reaching ethical and political consequences of private conservation. By suggesting that all that is required to protect the environment is good management by private owners, ESL deflects attention away from the 'socio-economic crisis' and confines debate and action to what can be achieved by the market. In doing so ESL sidesteps important equity considerations about the private ownership of endangered species and remnant ecosystems, including questions about the private appropriation of common heritage, public accountability, and community participation. The ESL case study shows that when conservation is turned into a private enterprise, environmental priorities can be compromised by the vagaries of the market and the needs of private concerns to earn an income. These issues throw into question the potential 'sustainability' of ESL's operations and the effectiveness of private conservation as a long-term environmental strategy.
Environmentalists in the late 1960s and 1970s argued that the exponential growth of populations and industrial activity could not be sustained without seriously depleting the planet’s resources and overloading the planet’s ability to deal with pollution and waste materials. They argued that new technologies and industrial products, such as pesticides and plastics, also threatened the environment. Following the protest mood of the times, they did not hesitate to blame industry, western culture, economic growth and technology for environmental problems. They questioned western paradigms of development and industrialisation, and criticising the inequitable distribution of wealth and resource use.
Environmentalists have traditionally drawn attention to environmental problems by highlighting corporate misdeeds and thereby damaged the good reputation of those companies. However, nowadays those very corporations are drawing on environmentalists to help repair their reputations. Nike and BP are two examples of companies that have adopted some environmental reforms as part of their reputation management strategies and received the praise of environmental groups for doing so. Yet both continue with the practices that earned them poor reputations in the first place. Clearly the role of environmentalists in working with such companies is misguided and ineffective in terms of long-term environmental sustainability.
List of illustrations List of tables Authors Preface Acknowledgments 1. A market-based experiment 2. A political history of Federal Acid Rain Legislation 3. The political economy of allowance allocations 4. The pre-1995 trend in SO2 emissions 5. Title IV compliance and Emission reductions, 1995-97 6. Emissions trading: the effect on abatement behavior 7. Emissions trading: development of the allowance market 8. Title IV's voluntary compliance program 9. The cost of compliance with the Title IV in Phase I 10. Cost savings from emissions trading 11. Errors, imperfections, and allowance prices 12. Concluding observations.
Australia's ratification of the Kyoto Protocol and the recent release of the Carbon Pollution Reduction Scheme Green Paper affirm the Government's commitment toward carbon emissions reduction and the advancement of the environmental cause. Using a na¿ve model which maximises the environmental cause at the expense of financial impact on the economy, this paper highlights how the failure of the first phase of the European Union Emissions Trading Scheme can be attributed to the over-relaxation of parameters crucial to the success of the scheme as measured by verified reduction in emissions. The Government's preferred position as elucidated in the Green Paper is then contrasted in this context to illustrate the possible sources of failure that are currently engendered in the Scheme. The implementation of the Scheme will impose great compliance costs on the economy - we argue that the Government's over zealous protection of business interests may ultimately lead to failure of the Scheme, in which case the businesses and community would have incurred the financial burden over nothing.
For the last forty years transnational corporations have been mobilizing behind the scenes to ensure that governments of all persuasions adopt business-friendly policies and to secure corporate access to global markets in every corner of the world. Key corporate leaders have created powerful networks of business groups and international coalitions to mobilize political support for globalization and to reorient the policies of international institutions and national governments. Where persuasion has not been enough, economic pressure and coercion have been employed.
Under the Kyoto Protocol Ireland is committed to ensuring that its greenhouse gas emission levels are at or below 113 per cent of 1990 levels for the years 2008–2012. Irish emissions have already exceeded this limit by approximately 10 to 15 per cent and must be reduced if the Kyoto Protocol targets are to be met. In this context, and drawing on relevant theory and research, this paper discusses the rationale for, and the potential impact of, government intervention in the market for carbon dioxide (CO2) emissions. The use of a Carbon Tax as a policy tool in reducing CO2 emissions is examined from both economic and taxation perspectives. Particular attention is paid to the Irish National Climate Change Strategy formulated in 2000 and the consultation process on implementing a Carbon Tax initiated by the Department of Finance in 2003. In September 2004 the Irish Government decided not to implement the proposed Carbon Tax. Submissions from interested parties on the carbon tax consultation process are reviewed against the rationale for implementation of such a tax. The body of evidence presented in this paper supports the implementation of a Carbon Tax—suggesting that the decision not to implement such a tax may have been a lost opportunity. The paper argues that a well-designed Carbon Tax for Ireland, a simple levy on a close proxy for emissions, would be effective in influencing taxpayer behaviour bringing about a reduction in Ireland's CO2 emissions and supporting the polluter pays principle. In the absence of a carbon tax Ireland's Kyoto target is unlikely to be met and the consequent financial penalties will fall on all taxpayers. The paper concludes that the Irish Government should revisit this decision.
The European Union Emissions Trading Scheme (EU ETS), operating since January 2005, demonstrates that it is possible to create a market for carbon dioxide (CO 2 ) even when there is a degree of confusion and chaos in the initial allocation and implementation process. Through this emissions trading scheme, the Ehas succeeded in producing a price signal—via the trading price for European Union Allowances (EUAs)—that does, in some limited sense, reflect the scarce capacity of the earth's atmosphere to absorb more greenhouse gas emissions. This paper focuses on the key factors that have influenced the development and functioning of the EUA market. We first describe the institutional and legal framework for the EU ETS, the scheme's main design features and provisions, and how these factors are likely to affect the EUA market. Next, we discuss how the EUA market has developed and operated since the establishment of the EU ETS. In particular, we describe the intermediaries that have entered the market to facilitate EUA trading, and how the size and frequency of trades have changed over time; identify the key factors that appear to have affected EUA prices; and discuss the trends in EUA trading volumes and prices. The paper also discusses the outlook for the EU ETS in the Kyoto Phase and beyond.
This article addresses possible approaches to solving the problem of climate change by reducing greenhouse gas emissions (GHGE). It considers some of the core science on climate change, leading to a discussion of market failure, government failure and externalities. The European Union's emissions trading scheme (ETS) is cited as an example of a failure in an environment of both market failure and government failure. The discussion then focuses on carbon costing and pricing, the design features of a carbon tax and the main advantages of a carbon tax over an ETS. Copyright © 2008 John Wiley & Sons, Ltd.
"The search for 'smarter' ways to prevent and control pollution has generated heated debate on almost every topic related to setting goals, improving institutional arrangements, and choosing the most effective means for achieving those goals. Given the need to balance other competing concerns, choosing the means or policy instruments to meet environmental goals can be a surprisingly complex task for decision-makers. Unfortunately, today's environmental policy toolbox contains numerous and varied instruments yet lacks a clear set of instructions for their use. Richards' article, Framing Environmental Policy Instrument Choice, proposes a new theoretical framework for choosing such instruments. He develops a taxonomy that provides the user with a list of characteristics for each policy tool, and he suggests a normative criterion for evaluating the instruments applied to a specific problem: minimize public and private costs in light of legal and political constraints."
In this paper, we discuss the design of carbon dioxide (CO2) taxes at the domestic and international level and the choice of taxes versus a cap-and-trade system. A strong case can be made for taxes on uncertainty, fiscal, and distributional grounds, though this critically hinges on policy specifics and how revenues are used. The efficient near-term tax is at least $5–$20 per ton of CO2 and the tax should be imposed upstream with incentives for downstream sequestration and abatement of other greenhouse gases. At the international level, a key challenge is the possibility that emissions taxes might be undermined through offsetting changes in other energy policies.
This study reviews different approaches to the political and economic control of global public goods like global warming. It compares quantity-oriented control mechanisms like the Kyoto Protocol with price-type control mechanisms such as internationally harmonized carbon taxes. The pros and cons of the two approaches are compared, focusing on such issues as performance under conditions of uncertainty, volatility of the induced carbon prices, the excess burden of taxation and regulation, potential for corruption and accounting finagling, and ease of implementation. It concludes that, although virtually all discussions about economic global public goods have analyzed quantitative approaches, price-type approaches are likely to be more effective and more efficient.
This paper provides an empirical evaluation of the temporal efficiency of the US Acid Rain Program, which implemented a nationwide market for trading and banking sulphur dioxide (SO2) emission allowances. We first develop a model of efficient banking and select appropriate parameter values. Then we use aggregate data from the first seven years of the Acid Rain Program to access the temporal efficiency of the observed banking behaviour. We find that banking has been surprisingly efficient and we discuss why this finding disagrees with the common perception of excessive banking in this program.
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