Biodiversity offsetting: problematisation of an emerging governance regime

摘要: Purpose – The paper aims to analyse accounting rationalities and practices which lie behind biodiversity offsetting. way in functions as a technology of government through the practice offsetting is be considered its effects examined.Design/methodology/approach Governmentality drawn upon examine ways power authority are exercised single case study setting. Data analysed comprise corporate industry websites documents, reports, public documentation interviews. arena concept utilised highlight contestation case, signal concerns regarding wider impact use particular technologies context offsetting.Findings provides empirical insights into how for rationales constitute an attempt reproduce relations favour parties foster disciplinary effects. Th...