Projecting ambiguity in transnational environmental governance: who and what counts in accounting standards

Transnational environmental governance is often characterised by its complexity, with overlapping initiatives pursued by actors with a mix of professional backgrounds and organisational types. Here we ask: how do actors with mixed professional experiences and organisational affiliations vie for attention to govern an issue? Drawing on career data of 442 professionals involved in standard-setting for transnational environmental accounting between 2015 and 2022, as well as 25 expert interviews. We identify how multi-professionals draw on their experience and status to project ambiguity, including the presentation of their interests, expertise, and roles in transnational environmental accounting. Our findings show how those who project ambiguity have an outsized influence over rule stabilisation while leaving important epistemic tensions unresolved to the detriment of climate breakdown mitigation.

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Publication Details

Journal
New Political Economy
Published
2026-02-26
DOI
https://doi.org/10.1080/13563467.2026.2627284
Primary Topic
Regulation and Compliance Studies
Type
article
Field-Weighted Citation Impact
0.00
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article

Projecting ambiguity in transnational environmental governance: who and what counts in accounting standards

Leonard Seabrooke, Salomé Dugué
New Political Economy
Regulation and Compliance Studies
article

Projecting ambiguity in transnational environmental governance: who and what counts in accounting standards

Leonard Seabrooke, Salomé Dugué
article en

Abstract

Transnational environmental governance is often characterised by its complexity, with overlapping initiatives pursued by actors with a mix of professional backgrounds and organisational types. Here we ask: how do actors with mixed professional experiences and organisational affiliations vie for attention to govern an issue? Drawing on career data of 442 professionals involved in standard-setting for transnational environmental accounting between 2015 and 2022, as well as 25 expert interviews. We identify how multi-professionals draw on their experience and status to project ambiguity, including the presentation of their interests, expertise, and roles in transnational environmental accounting. Our findings show how those who project ambiguity have an outsized influence over rule stabilisation while leaving important epistemic tensions unresolved to the detriment of climate breakdown mitigation.

New Political Economy
Copenhagen Business School (DK)
Climate action
Openalex Percentile: Top 37%
Regulation and Compliance Studies
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