For an accounting translation of the Anthropocene: fuelling the debate on planetary boundaries

In this paper, researcher Richard Jabot seeks to problematize the need for debate in operationalizing the planetary boundaries framework when accounting for the Anthropocene. The paper’s aim is achieved through a literature review focusing on the assumptions around the Anthropocene, planetary boundaries and organizations. The author conducted an integrated review of 91 documents discussing the operationalization of the planetary boundaries framework and the need for debate.

The paper develops two major findings. First, the author identifies the four main dimensions of the planetary boundaries that need to be debated: social, normative, narrative and control aspects. Second, the author exposes proposals in the literature that have the potential to fuel the debate, but which are themselves a source of debate.

The paper further underlines the need to open forums of debate for scientists and other stakeholders to raise the democratic legitimacy of the planetary boundaries framework. To the best of the author’s knowledge, this is one of the very first papers to investigate dimensions of the planetary boundaries that need to be debated to respond to the challenge of its operationalization.

This paper is published in Sustainability Accounting, Management and Policy Journal.

For more information please access the following link: For an accounting translation of the Anthropocene: fuelling the debate on planetary boundaries