Abstract
Climate change as we know it is a significant social, economic, and environmental problem. As such, it must be considered above all an ethical problem, and climate policy initiatives must be considered through an ethical lens. Utilising a systematic literature review of the ethics of climate policy, this paper reveals six distinct areas in the existing literature: ethics and policy; climate ethics; market-based mechanisms; social welfare; justice and equity; and climate action. The review also identifies five emerging research topics, namely: climate engineering; gender; efficiency versus sovereignty; transformative justice; and artificial intelligence. This review finds an intrinsic relationship between ethics, climate change, and policy. Finally, a research agenda is presented identifying areas of potential future research as well as possible methodology enhancements.
| Original language | English |
|---|---|
| Pages (from-to) | 3809-3828 |
| Number of pages | 20 |
| Journal | Accounting and Finance |
| Volume | 65 |
| Issue number | 4 |
| DOIs | |
| Publication status | Published - Dec 2025 |
Bibliographical note
© 2025 The Author(s). Accounting & Finance published by John Wiley & Sons Australia, Ltd on behalf of Accounting and Finance Association of Australia and New Zealand. Version archived for private and non-commercial use with the permission of the author/s and according to publisher conditions. For further rights please contact the publisher.Keywords
- bibliographic
- climate policy
- ethics
- triangulation
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