Ahmad Y. J., El Serafy S., & E. Lutz (1989), Environmental Accounting for Sustainable Development, Washington D.C., World Bank.
Åkerman M. (2003), « What Does “Natural Capital” Do? The Role of Metaphor in Economic Understanding of the Environment », Environmental Values, vol. 12, no 4, p. p. 431‑448.
Aykut S. C., Morena E., & J. Foyer (2021), « ‘Incantatory’ governance: Global climate politics’ performative turn and its wider significance for global politics », International Politics, vol. 48, no 4, p. 519‑540.
Barral S. (2021), « Conservation, finance, bureaucrats: Managing time and space in the production of environmental intangibles », Journal of Cultural Economy, vol. 14, no 5, p. 549-563.
Bebbington J., Larrinaga C., O’Dwyer B. & I. Thomson (ed.). (2021), Routledge Handbook of Environmental Accounting. New York, Routledge.
Bérard Y. (2019), « Une nature qui compte ? », Revue française de science politique, vol. 69, no 2, p. 281-303.
Birch K. & F. Muniesa (dir.) (2020), Assetization: Turning things into assets in technoscientific capitalism, Cambridge, The MIT Press.
Boisvert V. & F.‑D. Vivien (2012), « Towards a political economy approach to the Convention on Biological Diversity », Cambridge Journal of Economics, vol. 36, no 55, p. 1163‑1179.
Boltanski L. & L. Thévenot (1991), De la justification : Les économies de la grandeur, Paris: Gallimard.
Bracking S. (2020). « Financialization and the environmental frontier », in Mader P., Mertens D. & N. van der Zwan (dir.), The Routledge International Handbook of Financialization, London, Routledge, p. 213‑223.
Cahen‑Fourot L. (2020), « Contemporary capitalisms and their social relation to the environment », Ecological Economics, vol. 172.
Capron M. (dir.) (2005), Les Normes comptables internationales, instruments du capitalisme financier, Paris, La Découverte.
Chiapello E. (2008), « Accounting at the heart of the performativity of economics », Economic Sociology: The European Electronic Newsletter, vol. 10, no 1, p. 12‑15.
Christophers B. (2017), « Climate change and financial instability: risk disclosure and the problematics of neoliberal governance », Annals of the American Association of Geographers, vol. 107, no 5, p. 1108‑1127.
Clark C. E. (2021), « How do standard setters define materiality and why does it matter? », Business Ethics, the Environment & Responsibility, vol. 30, no 3, p. 378‑391.
Coffey B. (2016), « Unpacking the politics of natural capital and economic metaphors in environmental policy discourse », Environmental Politics, vol. 25, no 2, p. 203‑222.
Colasse B. (2012), Les fondements de la comptabilité, Paris, La Découverte.
Comolet A. & J.-L. Weber (1990), « Un instrument de connaissance et d’aide à la décision : Le système de comptes du patrimoine naturel français », Revue économique, vol. 41, no 2, p. 243‑267.
Costanza R. et al. (1997), « The value of the world’s ecosystem services and natural capital », Nature, vol. 387, p. 253‑260.
Daily G. (dir.) (1997), Nature’s Services: Societal Dependence On Natural Ecosystems. Washington, D.C., Island Press.
Dasgupta P. (2021), The economics of biodiversity: The Dasgupta review, London, HM Treasury.
De Haan M. & Keuning S. (1996), « Taking the environment into account: the NAMEA approach », Review of Income and Wealth, vol. 42, no 2, p. 131-148.
Dempsey J. (2016), Enterprising Nature: Economics, Markets, and Finance in Global Biodiversity Politics, Chichester, Wiley.
Desrosières A. (2008a), Pour une sociologie historique de la quantification. L’argument statistique I, Paris, Presses de l’école des mines.
Desrosières A. (2008b), Gouverner par les nombres. L’argument statistique II, Paris, Presses de l’école des mines.
Diaz‑Bone R. (2017), « Classifications, quantifications and quality conventions in markets – perspectives of the economics of convention », Historical Social Research/Historische Sozialforschung, vol. 42, no 1, p. 238‑262.
Ducarme F. (2019), « Qu’est-ce que la nature qu’on cherche à conserver ? Une approche sémiologique de l’action écologique ». Nouvelles perspectives en sciences sociales, vol. 14, no 2, p. 23‑60.
Edgley C. (2014), « A genealogy of accounting materiality », Critical Perspectives on Accounting, vol. 25, no 3, p. 255‑271.
El Serafy S. (1997), « Green accounting and economic policy ». Ecological Economics, vol. 21, no 3, p. 217‑229.
Erturk I. (2020), « Shareholder primacy and Corporate financialization », in Mader P., Mertens D., & N. van der Zwan (dir.), The Routledge International Handbook of Financialization, London, Routledge, p. 43‑55.
Feger C. & Mermet L. (2021), « Innovations comptables pour la biodiversité et les écosystèmes : Une typologie axée sur l’exigence de résultat environnemental », Comptabilité Contrôle Audit, vol. 27, no 1, p. 13‑50.
Fischer‑Kowalski M. et al. (2011), « Methodology and indicators of economy‐wide material flow accounting: State of the art and reliability across sources », Journal of Industrial Ecology, vol. 15, no 6, p. 855‑876.
Franco M. P. V. (2020), « The factual nature of resource flow accounting in the calculation in kind of the “other Austrian economics” », Œconomia. History, Methodology, Philosophy, vol. 10, no 3, p. 453‑472.
Gabor D. (2021), « The Wall Street Consensus », Development and Change, vol. 52, no 3, p. 429-459.
Godard O. (1990), « Environnement, modes de coordination et systèmes de légitimité : analyse de la catégorie de patrimoine naturel », Revue économique, vol. 41, no 3, p. 215‑242.
Görg C., Plank C., Wiedenhofer D., Mayer A.; Pichler M., Schaffartzik A. & Krausmann F. (2020), « Scrutinizing the Great Acceleration: The Anthropocene and its analytic challenges for social-ecological transformations », The Anthropocene Review, vol. 7, no 1, p. 42‑61.
Gray R. H. (1990), The Greening of Accountancy: The Profession After Pearce, research report no 17, London, Chartered Association of Certified Accountants.
Graz J.-C. (2019), The Power of Standards: Hybrid Authority and the Globalisation of Services, Cambridge: Cambridge University Press.
Haberl H., Fischer-Kowalski M., Krausmann F. & V. Winiwarter (dir.). (2016), Social Ecology: Society-Nature Relations across Time and Space, Cham, Springer.
Hornborg A. & J. Martinez‑Alier (2016), « Ecologically unequal exchange and ecological debt », Journal of Political Ecology, vol. 23, no 1, p. 328‑333.
IFRS Foundation. (2020), Consultation Paper on Sustainability Reporting, London, IFRS.
Kemp-Benedict E. & S. Kartha (2019), « Environmental financialization: What could go wrong? », Real-World Economics Review, vol. 87, p. 69‑89.
Kering. (2020), Environmental profit and loss (EP&L) 2019, Paris, Kering.
Kokkelenberg E. C. & W. D. Nordhaus (dir.) (1999), Nature’s Numbers: Expanding the National Economic Accounts to Include the Environment, Washington, D.C., National Academies Press.
Leblond P. (2011), « EU, US and international accounting standards: A delicate balancing act in governing global finance », Journal of European Public Policy, vol. 18, no 3, p. 443‑461.
Levidow L. (2020), « Turning Nature into an asset: Corporate strategies for rent-seeking », in Birch K. & F. Muniesa (dir.), Assetization: Turning Things into Assets in Technoscientific Capitalism, Boston, MIT Press, p. 225‑258.
Loconto A., & L. Busch (2010), « Standards, techno-economic networks, and playing fields: Performing the global market economy », Review of International Political Economy, vol. 17, no 3, p. 507‑536.
Lordon F. (2000), « La force des idées simples. Misère épistémique des comportements économiques », Politix. Revue des sciences sociales du politique, vol. 13, no 52, p. 183‑209.
Lovell H. & D. MacKenzie (2012), « Accounting for carbon: The role of accounting professional organisations in governing climate change », in Newell P., Boykoff M. & E. Boyd (dir.), The New Carbon Economy: Constitution, Governance and Contestation, Chichester, Wiley-Blackwell, p. 107‑134.
Lutz E. (dir.) (1993), Toward improved accounting for the environment. Washington, D.C., World Bank.
MacDonald K. (2010), « The devil is in the biodiversity: private sector ‘engagement’ and the restructuring of biodiversity conservation », Antipode, vol. 42, no 3, p. 513–550.
Maechler S. (2021), « L’économie standard est-elle soluble dans le dialogue interdisciplinaire ? Une analyse du dispositif d’expertise suisse face à la covid-19 », Revue de la régulation. Capitalisme, institutions, pouvoirs, vol. 29.
Maechler S. (2023), « Accounting for whom? The financialisation of the environmental economic transition », New Political Economy, p. 1–17, vol. 28, no 3, p. 416-432.
Maechler S. & V. Boisvert (2023a), « Valuing Nature to Save it: Nature Valuation and the New Spirit of Conservation », Global Environmental Politics, p. 1-21.
Maechler S. & V. Boisvert (2023), « Performing nature’s valuation: The art of natural capital accounting », Valuation Studies, vol.°10, no 1, p. 118-147. DOI : 10.3384/VS.2001-5992.2023.10.1.118-147
Maechler S. & J.-C. Graz (2022), « Is the sky or the earth the limit? Risk, uncertainty and nature », Review of International Political Economy, vol. 29, no 2, p. 624-645.
Maechler S. & J.-C. Graz (2020). « The standardisation of natural capital accounting methodologies », in Jakobs K. (dir.), Shaping the Future Through Standardization, Pennsylvania, IGI Global, p. 27‑53.
Maertens L. (2016), « Ouvrir la boîte noire. Observation participante et organisations internationales », Terrains/Théories, vol. 5.
Malsch B. (2013), « Politicizing the expertise of the accounting industry in the realm of corporate social responsibility », Accounting, Organizations and Society, vol. 38, no 2, p. 149‑168.
Maor M. (2017), « Policy entrepreneurs in policy valuation processes: The case of the Coalition for Environmentally Responsible Economies », Environment and Planning C: Politics and Space, vol. 35, no 8, p. 1401‑1417.
Martinez‑Alier J. (1987), Ecological Economics: Energy, Environment, and Society, Oxford, Basil Blackwell.
Matthews E. (2000), The weight of nations material outflows from industrial economies. Washington, D.C., World Resources Institute.
Maunders K. T. & R. L. Burritt (1991), Accounting and ecological crisis, Accounting, Auditing & Accountability Journal, vol. 4, no 3.
Mennicken A. & W. N. Espeland (2019), « What’s new with numbers? Sociological approaches to the study of quantification », Annual Review of Sociology, vol. 45, no 1, p. 223‑245.
Mennicken A. & P. Miller (2012), « Accounting, territorialization and power », Foucault Studies, no 13, p. 4‑24.
Miller P. & T. O’Leary (1987). « Accounting and the construction of the governable person », Accounting, Organizations and Society, vol. 12, no 3, p. 235‑265.
Mintrom M. (2019), « So you want to be a policy entrepreneur? », Policy Design and Practice, vol. 2, no 4, p. 307‑323.
Mügge D. & B. Stellinga (2015), « The unstable core of global finance: Contingent valuation and governance of international accounting standards », Regulation & Governance, vol. 9, no 1, p. 47‑62.
Pearce D., Markandya A. & E. B. Barbier (1989), Blueprint for a Green Economy, London, Earthscan.
Pearce D. (dir.) (1991), Blueprint 2: Greening the world economy, London, Earthscan.
Pearce D. (dir.) (1993), Blueprint 3: Measuring sustainable development, London, Earthscan.
Pearce D. (dir.) (1995), Blueprint 4: Capturing global environmental value. London, Earthscan.
Perry J. & A. Nölke (2006), « The political economy of International Accounting Standards », Review of International Political Economy, vol. 13, no 4, p. 559‑586.
Pestre D. (2006), Introduction aux Science Studies. Paris, La Découverte.
Ramirez C. (2013), « Normalisation des services marchands ou marchandisation des normes ? », in Graz J.‑C. & N. Niang (dir.), Services sans frontières, Paris, Presses de Sciences Po, p. 223‑252.
Repetto R., Magrath W., Wells M., Beer C. & F. Rossini (1989). Wasting Assets. Natural Resources in the National Income Accounts, Washington D.C., World Resources Institute.
Richard J. & A. Rambaud (2020), Révolution comptable : Pour une entreprise écologique et sociale. Paris, Les éditions de l’Atelier.
Salzman J. & J. B. Ruhl (2000), « Currencies and the commodification of environmental law », Stanford Law Review, vol. 53, no 3, p. 607-694.
Spash C. L. (2009), « The new environmental pragmatists, pluralism and sustainability », Environmental Values, vol. 18, no 3, p. 253‑256.
Sullivan S. & M. Hannis (2017), « “Mathematics maybe, but not money”: On balance sheets, numbers and nature in ecological accounting », Accounting, Auditing & Accountability Journal, vol. 20, no 7, p. 1459‑1480.
Supiot A. (2015), La Gouvernance par les nombres. Paris, Fayard.
TCFD. (2017), Recommendations of the Task Force on Climate related Financial Disclosures, Task Force on Climate-Related Financial Disclosures.
Tordjman H. (2021), La croissance verte contre la nature : Critique de l’écologie marchande, Paris, La Découverte.
UN Dispatch. (2021), « The United Nations Has a New Plan to Measure Nature Like Economic Asset ». Consulted 25 April 2021, https://www.undispatch.com/seea-ea/
Uno K. & P. Bartelmus (dir.) (1998), Environmental Accounting in Theory and Practice, Dordrecht, Kluwer.
Vanoli A. (2013), « Comptabilité nationale, statistiques et indicateurs du développement durable : État de l’art et des réflexions », in Vivien F.‑D., Lepart J. & P. Marty (dir.), L’Évaluation de la durabilité, Paris, Éditions Quæ, p. 239‑265.
Zuindeau B. (2007), « Regulation school and environment: Theoretical proposals and avenues of research », Ecological Economics, vol. 62, no 2, p. 281‑290.