Ecological Modernization And The Limits Of Environmental Accounting?

In the marketplace of ideas the discourse of ecological modernization— with its emphasis on win‐win solutions, the need for universal regulation and appeals to science—has been popular of late. Environmental accounting (EA) literatures have not been immune to the attractions of ecological modernization ideas. The strategic positioning of EA research within the discourse of ecological modernization has undoubtedly provided EA with much needed visibility and legitimacy within the academic community, and has likely encouraged corporations to ‘support’ (both in financial and ideological terms) the work of EA. Yet this discourse may ultimately be limiting. In this critical commentary we propose that the ‘ideological effect’ of ecological modernization is such that the intersection of ecological and social realms is ignored and issues of social justice are effectively erased, despite this discourse’s ‘radical’ or ‘critical’ aspirations. In other words, ecological modernization is a discourse of the status quo. Overall, EA’s harmonization with this discourse has the (un)intended effect of convincing us that the system is working, that ‘progress is being made.’ This distracts us from asking difficult questions regarding the role of environmental accounting in perpetuating unequal and exploitative social relations.