Climate apartheid: the failures of accountability and climate justice
Accounting, Auditing & Accountability Journal
ISSN: 0951-3574
Article publication date: 12 August 2024
Issue publication date: 1 October 2024
Abstract
Purpose
Severe inequality from climate change exists between the Global North and Global South. The North significantly contributes to climate change yet retreats to protect itself against its harmful impacts. Conversely, members of the Global South bear the brunt of the climate crisis with limited protection against its destructive effects. Climate justice aims to address this inequality. This paper explores the effects of climate change reforms and policies that have been established to foster accountability and climate justice.
Design/methodology/approach
This research follows a qualitative exploratory case study method. It draws on a supply- and demand-led approach and local accounts to analyse the (in)effectiveness with which six national and international reforms and policies have achieved accountability for climate justice. The research analysed a variety of empirical documents including contemporary research, reports, academic literature, non-government and government documents and policies, media releases and Pacific Islander accounts.
Findings
Climate change reforms and policies, which come together to form supply-side accountability, have largely failed to engender accountability in the Global North for the impacts of climate change. Nor have they mitigated climate change to any tangible extent at all. This has created a system of modern-day climate apartheid. Improving accountability and remediating climate injustices going forward will require a focus on demand-led instruments and accountability, which includes the voice of citizens.
Originality/value
This paper responds to AAAJ’s special issue call for examining accounting and accountability with regard to environmental and climate racism. Limited research to date explores the issue of climate apartheid and climate justice and its relationship with accountability. This research attempts to fill that gap.
Keywords
Acknowledgements
I would like to thank Professor Gloria Agyemang and Professor Lee Moerman for their feedback, insights, and enthusiasm towards this research. You are two brilliant academics and inspiring ladies. The mentorship, support and time you provide is so appreciated! Thank you.
I would also like to thank the editors of AAAJ’s special issue on Race, accountability and accounting, Gloria, Alpa and Amanze, for your support and comments regarding this paper. And to the two reviewers, thank you for pushing me and making me think more deeply about these issues. Your comments really helped the paper’s development and contributions.
Special thanks also go to the UOW Global Challenges research team, consisting of Tautalaaso Taule’Alo, Olivia Dun, Natascha Klocker, Asenati Liki Chan-Tung and Yvonne Underhill-Sem and all the Samoan research participants who agreed to take part in the research in 2019.
Citation
Perkiss, S. (2024), "Climate apartheid: the failures of accountability and climate justice", Accounting, Auditing & Accountability Journal, Vol. 37 No. 7/8, pp. 1761-1794. https://doi.org/10.1108/AAAJ-02-2024-6903
Publisher
:Emerald Publishing Limited
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