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Article
Publication date: 20 June 2019

Régis Martineau and Jean-Philippe Lafontaine

This paper aims to show that the implementation of carbon accounting systems is problematic because it contributes to the commodification of nature, leading individuals to “forget…

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Abstract

Purpose

This paper aims to show that the implementation of carbon accounting systems is problematic because it contributes to the commodification of nature, leading individuals to “forget about nature.”

Design/methodology/approach

The authors use the concept of reification to explore the subjective dimension of the commodification process. They construct an analytical framework that helps to explain how and why nature may ultimately be “forgotten” by individuals during the commodification process. The example of France is used to illustrate this argument.

Findings

The paper presents and discusses three mechanisms (the objectivation of nature, economic reasoning and individuals’ environmental consciousness) that form the basis for the rationale and modus operandi of carbon accounting systems. By comparing these mechanisms with the concept of reification, it highlights three criticisms that could be put to advocates of these systems.

Practical implications

This analysis shows that discussions of carbon accounting systems should focus more on their philosophical principles rather than merely examining the technical problems posed by their implementation.

Social implications

This research provides some answers to explain the inefficiency of policies implemented within the framework of global climate governance.

Originality/value

This study helps to put carbon accounting research into perspective. It goes further than existing work on the commodification of nature by describing the subjective dimension of individuals who are led to disconnect their arguments and practices from their primary and emotional relationship with nature.

Details

Sustainability Accounting, Management and Policy Journal, vol. 11 no. 3
Type: Research Article
ISSN: 2040-8021

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Article
Publication date: 1 May 2002

Gérard Cliquet and Jean‐Philippe Croizean

The cosmetics retail industry in France is changing for at least two reasons: first, more and more services are available within cosmetics stores and, second, large groups like…

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Abstract

The cosmetics retail industry in France is changing for at least two reasons: first, more and more services are available within cosmetics stores and, second, large groups like LVMH or Marionnaud are themselves looking for retail chains in order to exert greater control over their distribution systems. The findings from an exploratory study of several cosmetics retail companies operating in the French market seem to indicate that developing services is the best way of retaining business independence and resisting predators. Moreover, the development of new services leads these companies to implement plural form organisations. Many managerial and strategic advantages can be drawn from this type of organisation compared to pure franchise or company‐owned arrangements. A model is proposed to explain the evolution of organisational forms in cosmetics chains.

Details

International Journal of Retail & Distribution Management, vol. 30 no. 5
Type: Research Article
ISSN: 0959-0552

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