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All Journal Environmental, Social, Governance, and Sustainable Business
Bima Rafly Fachrezzi
Department accounting, Faculty of Islamic Economics and Business, Universitas Islam Negeri Sunan Ampel Surabaya, Surabaya, East Java 60237
Decision Sciences, Operations Research & Management Environmental Science

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Sustainability accounting and the philosophy of Baudrillard and Foucault: The movement from representation to disciplinary power Bima Rafly Fachrezzi
Environmental, Social, Governance and Sustainable Business Vol. 3 No. 1: (February) 2026
Publisher : Institute for Advanced Social, Science, and Sustainable Future

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61511/esgsb.v3i1.2026.3209

Abstract

Background: This study critically examines sustainability accounting through the philosophical perspectives of Baudrillard and Foucault, highlighting a shift from representation to disciplinary power. While sustainability accounting is commonly perceived as a neutral mechanism for representing environmental and social realities, this study argues that it increasingly operates within a regime of simulation and control. Methods: Using a qualitative critical-theoretical approach grounded in Critical Discourse Analysis (CDA), this study analyzes key global sustainability frameworks and reports as discursive artefacts. Findings: The findings reveal that sustainability accounting constructs hyperreal representations of ecological reality, where ESG disclosures function as simulacra that obscure material environmental conditions. Furthermore, through a Foucauldian lens, sustainability accounting operates as a disciplinary technology that normalizes corporate behavior through mechanisms of visibility, standardization, and evaluation. As a result, organizations are driven to perform sustainability rather than substantively practice it. Conclusion: The study concludes that sustainability accounting should be understood not merely as a representational tool, but as a form of power that shapes knowledge, behavior, and moral expectations within global governance systems. Novelty/Originality of this article: This research contributes to the critical accounting literature by offering an integrated philosophical critique that repositions sustainability accounting as both a symbolic and disciplinary apparatus.
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