MétaCan
Menu
Back to cohort
Record W4409833475 · doi:10.1108/aaaj-09-2023-6650

Displacing uncomfortable carbon accounting knowledge: how avoided emission models justify the status quo

2025· article· en· W4409833475 on OpenAlexaff
Richard Jabot, François-Régis Puyou, Simon Alcouffe

Bibliographic record

VenueAccounting auditing & accountability journal/Accounting, auditing & accountability journal · 2025
Typearticle
Languageen
FieldBusiness, Management and Accounting
TopicEnvironmental Sustainability in Business
Canadian institutionsToronto Baptist Seminary and Bible College
Fundersnot available
KeywordsStatus quoAccountingCarbon accountingBusinessNatural resource economicsPolitical scienceGreenhouse gasEconomicsLaw

Abstract

fetched live from OpenAlex

Purpose This paper answers calls for an in-depth, critical evaluation of carbon accounting practices by examining the missing link between knowing about and acting on carbon emissions. It explores how managers may decide to ignore uncomfortable absolute carbon emission calculations and instead develop home-made carbon accounting models of avoided emissions in order to support the status quo. Design/methodology/approach This in-depth single case study based on 23 interviews and substantial non-participant observation (28 days) builds on the notion of displacement as a discursive mode of ignorance to better understand why knowledge generated by Carbon Accounting Tools (CAT) can be considered uncomfortable and may in fact encourage the status quo. Findings The case study shows that the voluntary production of carbon accounting calculations is not always synonymous with improved carbon emission performance. Focusing on home-made carbon accounting models, instead of on uncomfortable absolute carbon accounting calculations, can have a negative, rather than a positive, effect on environment-friendly decisions. Furthermore, in the case examined, this decision was not viewed favorably throughout the company, with some employees expressing their unease that the company had merely replaced an uncomfortable metric with a more favorable one. Originality/value The study builds on the concepts of displacement and uncomfortable knowledge to argue that CAT that avoid creating tensions with a company’s economic growth objectives have little impact on promoting sustainable practices. By using carbon accounting models to focus on avoided emissions, managers can deliberately move attention away from uncomfortable absolute carbon accounting calculations, thereby legitimating the status quo.

Fetched live from OpenAlex and de-inverted. Abstracts are not stored in this database: the inverted indexes are 8.6 GB of the frame’s 9.3 GB of text, and the host has 13 GB free.

How this classification was reachedexpand

Full frame machine prediction

Teacher imitation

Not calibrated prevalence, not ground truth. Human validation pending. The Gemma side is a direct model label for every work in the frame, read from the title-only record. The Codex side is a classifier learned from the 10,348 direct Codex labels and calibrated to design-weighted sample rates; fields without enough sample support carry no Codex call. Candidate is the union of the two sides; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels.

metaresearch head score (Codex)0.057
metaresearch head score (Gemma)0.104
Version: metacan-v3-hybrid-931329e0061cValidation status: machine_predicted_unvalidated
Candidate categoriesScience and technology studies
Consensus categoriesnone
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Qualitative · Consensus signal: Qualitative
GenreCandidate signal: Empirical · Consensus signal: Empirical
Teacher disagreement score0.991
Threshold uncertainty score0.302

Distilled classifier scores by category (both heads)

CategoryCodexGemma
Metaresearch0.0570.104
Meta-epidemiology (narrow)0.0010.001
Meta-epidemiology (broad)0.0010.001
Bibliometrics0.0020.001
Science and technology studies0.0090.054
Scholarly communication0.0200.023
Open science0.0040.012
Research integrity0.0040.008
Insufficient payload (model declined to judge)0.0040.000

Machine scores (provisional)

The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.

Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.

Opus teacher head0.015
GPT teacher head0.259
Teacher spread0.244 · how far apart the two teachers sit on this one work
Validation statusscore_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from it

Classification

machine, unvalidated

Machine predicted; a candidate call from one source (direct Gemma or distilled Codex), not a consensus.

Study designQualitative
Domainnot available
GenreEmpirical

How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".

Quick stats

Citations3
Published2025
Admission routes1
Has abstractyes

Explore more

Same venueAccounting auditing & accountability journal/Accounting, auditing & accountability journalSame topicEnvironmental Sustainability in BusinessFrench-language works237,207