Arjaliès, D.-L., Laurel, D., & Mottis, N. (2023). Prison break from financialization: The case of the PRI Reporting and Assessment Framework. Accounting, Auditing & Accountability Journal, 36(2), 561–590.
This article seeks to unravel the mechanisms through which financial actors agreed upon a sustainability accounting standard without financializing social and environmental issues, i.e. assigning a monetary value to sustainability.