气候变化伦理与绿色新政:定性研究

IF 1.1 Q3 BUSINESS, FINANCE Journal of Accounting Literature Pub Date : 2022-11-14 DOI:10.1108/jal-03-2022-0039
Damian J. Bridge
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引用次数: 1

摘要

目的本文以Bridge(2021)的研究结果为基础,试图了解政府在规划大规模基础设施和改善计划(如美国绿色新政)时可能出现的主要道德、公平和领导力问题。这里开发的方法可以应用于加拿大和韩国等其他发达国家正在制定的计划。设计/方法/方法通过对34位已发表的气候变化伦理学术文章作者的半结构化采访,使用定性方法分析与绿色新政相关的伦理问题。还咨询了两位行业专家以供参考。发现本文确定了绿色新政拟议实施过程中产生的三个关键主题。首先,GND有可能提出公平、正义和道德问题,这些问题必须被视为任何有意采用的一部分。其次,GND将为经济和气候成功提供机会,但一些群体可能会因其实施而遭受损失。第三,那些有能力、有财富、有领导力和能力的人应该领导气候变化倡议。这可能需要短期内的市场解决方案来实现2050年的净零排放目标。原创性/价值本文是对绿色新政进行的第一次定性研究,有助于开发有关该主题的少量文献,并为批发基础设施计划的实际实施提供信息。
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The ethics of climate change and the green new deal: a qualitative study
PurposeThis paper builds on the findings of Bridge (2021) and attempts to understand the major ethical, equity, and leadership issues that may arise when governments plan massive infrastructure and amelioration programs such as the United States’ Green New Deal (GND). The methodology developed here could be applied to the plans being created in other developed countries such as Canada and Korea.Design/methodology/approachA qualitative approach was used to analyse the ethical issues associated with the Green New Deal via semi-structured interviews with 34 published authors of academic articles dealing with the ethics of climate change. Two industry experts were also consulted for reference.FindingsThis paper identifies three key themes arising from the proposed implementation of the Green New Deal. Firstly, the GND has the potential to present equity, justice, and ethical issues that must be considered as part of any intended adoption. Secondly, the GND will present opportunities for economic and climate success, but some groups may suffer due to its implementation. Thirdly, those that have the capacity, wealth, leadership, and ability should lead climate change initiatives. This may require market solutions in the short-term to reach 2050 net zero targets.Originality/valueThis paper is the first qualitative study undertaken on the Green New Deal, contributing to the development of the scant literature on this topic and also informing the practical implementation of wholesale infrastructure plans.
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来源期刊
CiteScore
6.50
自引率
0.00%
发文量
6
期刊介绍: The objective of the Journal is to publish papers that make a fundamental and substantial contribution to the understanding of accounting phenomena. To this end, the Journal intends to publish papers that (1) synthesize an area of research in a concise and rigorous manner to assist academics and others to gain knowledge and appreciation of diverse research areas or (2) present high quality, multi-method, original research on a broad range of topics relevant to accounting, auditing and taxation. Topical coverage is broad and inclusive covering virtually all aspects of accounting. Consistent with the historical mission of the Journal, it is expected that the lead article of each issue will be a synthesis article on an important research topic. Other manuscripts to be included in a given issue will be a mix of synthesis and original research papers. In addition to traditional research topics and methods, we actively solicit manuscripts of the including, but not limited to, the following: • meta-analyses • field studies • critiques of papers published in other journals • emerging developments in accounting theory • commentaries on current issues • innovative experimental research with strong grounding in cognitive, social or anthropological sciences • creative archival analyses using non-standard methodologies or data sources with strong grounding in various social sciences • book reviews • "idea" papers that don''t fit into other established categories.
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Ontological basis of the creative accounting phenomenon as a financial misstatement The valuation and determinants of franking account balances Unveiling the hidden symphony: board dynamics and carbon emission disclosure – a meta-analysis study in the realm of developed markets Trade-based money laundering: a systematic literature review Theories underlying environmental, social and governance (ESG) disclosure: a systematic review of accounting studies
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