Sustainability accounting and the philosophy of Baudrillard and Foucault: The movement from representation to disciplinary power
持続可能性会計とボードリヤールおよびフーコーの哲学：表象から規律権力への移行 (AI 翻訳)
Bima Rafly Fachrezzi
🤖 gxceed AI 要約
日本語
本論文は、持続可能性会計をボードリヤールとフーコーの哲学から批判的に分析する。持続可能性会計は、環境・社会現実を中立に表象するのではなく、シミュラークル（擬像）を構築し、規律権力として企業行動を規範化する。ESG開示は実質的な持続可能性ではなく「持続可能性のパフォーマンス」を促進する。
English
This paper critically examines sustainability accounting through Baudrillard and Foucault. It argues that ESG disclosures function as simulacra that obscure environmental realities and as a disciplinary technology normalizing corporate behavior. Organizations are driven to perform sustainability rather than substantively practice it.
Unofficial AI-generated summary based on the public title and abstract. Not an official translation.
📝 gxceed 編集解説 — Why this matters
日本のGX文脈において
本論文は、持続可能性会計が単なる報告ツールではなく、権力の作用を伴うことを示唆する。日本のSSBJや有価証券報告書におけるサステナビリティ開示の実務において、形式主義に陥るリスクを認識する上で示唆的である。
In the global GX context
This paper contributes a critical perspective to global sustainability disclosure scholarship. It challenges the assumption that sustainability accounting is neutral, highlighting risks of performativity in frameworks like ISSB and CSRD. Useful for understanding unintended consequences of disclosure regimes.
👥 読者別の含意
🔬研究者:Critical accounting scholars can build on the integrated philosophical framework linking Baudrillard and Foucault to sustainability accounting.
🏢実務担当者:Corporate sustainability teams should be aware of the gap between substantive sustainability and the performative reporting that disciplinary power may incentivize.
🏛政策担当者:Regulators developing disclosure standards might consider how frameworks could inadvertently promote simulation over real environmental action.
📄 Abstract（原文）
Background: This study critically examines sustainability accounting through the philosophical perspectives of Baudrillard and Foucault, highlighting a shift from representation to disciplinary power. While sustainability accounting is commonly perceived as a neutral mechanism for representing environmental and social realities, this study argues that it increasingly operates within a regime of simulation and control. Methods: Using a qualitative critical-theoretical approach grounded in Critical Discourse Analysis (CDA), this study analyzes key global sustainability frameworks and reports as discursive artefacts. Findings: The findings reveal that sustainability accounting constructs hyperreal representations of ecological reality, where ESG disclosures function as simulacra that obscure material environmental conditions. Furthermore, through a Foucauldian lens, sustainability accounting operates as a disciplinary technology that normalizes corporate behavior through mechanisms of visibility, standardization, and evaluation. As a result, organizations are driven to perform sustainability rather than substantively practice it. Conclusion: The study concludes that sustainability accounting should be understood not merely as a representational tool, but as a form of power that shapes knowledge, behavior, and moral expectations within global governance systems. Novelty/Originality of this article: This research contributes to the critical accounting literature by offering an integrated philosophical critique that repositions sustainability accounting as both a symbolic and disciplinary apparatus.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.61511/esgsb.v3i1.2026.3209first seen 2026-05-23 05:49:00 · last seen 2026-05-27 05:01:21
🔔 こうした論文の新着を逃したくない方は キーワードアラート に登録（無料・3キーワードまで）。
gxceed は公開メタデータに基づく研究支援データセットです。要約・翻訳・解説は AI 支援で生成されています。 最終的な解釈・検証は利用者が原典資料に基づいて行うことを前提とします。