After reading the exploitationism viewpoint on sustainability and the

environment, I focused on the two axioms and assumptions exploitationism is based

upon and how they can be interpreted in multiple ways. Of course, the most obvious
interpretation is the one directly stated in the text; however, the other point of view
involves quite the opposite of what exploitationism strives to explain.
One of the articles states that Under the axiom of material value,
exploitationists view wilderness areas and raw natural resources as uncontrolled by
humans, unproductive, and valueless until human labour is mixed with them
(Milne, 141). For exploitationists, raw natural resources are seen as valueless until
they are combined with human labour. However, one could argue that these raw
natural resources are, on the contrary, very valuable in respect with the ecosystem,
balance within the natural environment, aesthetic value, etc.
The other axiom deals with the concept of abundance. Exploitationists
perceive no shortages of raw materials because value is only imparted to these
resources by the addition of the truly scarce resource, human labour (p. 140)
(Milne, 141). Of course, environmentalists would once again return to the concept of
the value of raw materials; thus, there would be shortages in the physical supply of
these valuable raw materials. Non-renewable energy sources such as coal, oil, and
natural gas will one day be depleted. This is a fact; these are energy sources that
cannot be replenished or renewed.
In general, exploitationists and environmentalists have very conflicting points
of views on the issue of sustainability. It would be interesting to see arguments and
counter arguments for each side as well as how each side values managerial
accounting with sustainability and the environment.