Fossil Fuel Reserves and Resources Reporting and Unburnable Carbon: Investigating Conflicting Accounts

Abstract

cal contributions, not least in bringing attention to the public sector rather than corporate reporting practices when it comes to biodiversity loss, as well as to the top-down character of the global frameworks such as the SDGs. By revealing that efforts to impose top-down indicators are unlikely to result in forms of calculability that would help governments effectively address the challenges in question, this study questions the implementation of any global agenda and stimulates future research to explore such topics as bottom-up development of performance measures, or flexibility of indicators and targets in the context of sustainable development.