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Sustainable development, the Clean Development Mechanism, and business accounting

In: Economics and Management of Climate Change

Author

Listed:
  • Pala Molisa

    (School of Accounting and Commercial Law Victoria University of Wellington)

  • Bettina Wittneben

    (Rotterdam School of Management Erasmus University Rotterdam Burg)

Abstract

With the institution of international responses to the imperatives of sustainable development and climate change mitigation, such as the UN-based Clean Development Mechanism (CDM) as part of the Kyoto Protocol, practical concerns such as how to value, measure, quantify and account for such issues have come to the fore. This paper argues that if such institutional mechanisms are to adequately respond to these imperatives, they will have to address their political as well as technical dimensions. There is an ongoing political struggle over the meaning of Sustainable development between business and other stakeholders and this has influenced how institutional mechanisms such as the CDM have come to be structured. This paper examines some of the structural limitations of the CDM and the extent to which accounting techniques and processes are able to address and overcome them.

Suggested Citation

  • Pala Molisa & Bettina Wittneben, 2008. "Sustainable development, the Clean Development Mechanism, and business accounting," Springer Books, in: Bernd Hansjürgens & Ralf Antes (ed.), Economics and Management of Climate Change, pages 175-192, Springer.
    • Handle: RePEc:spr:sprchp:978-0-387-77353-7_13
    DOI: 10.1007/978-0-387-77353-7_13
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