Corporate Carbon and Climate Accounting - download pdf or read online

By Stefan Schaltegger, Dimitar Zvezdov, Igor Alvarez Etxeberria, Maria Csutora, Edeltraud Günther

ISBN-10: 3319277162

ISBN-13: 9783319277165

ISBN-10: 3319277189

ISBN-13: 9783319277189

This quantity is dedicated to administration accounting techniques for interpreting enterprise merits and prices of weather switch. It discusses destiny instructions on carbon accounting, functionality size and reporting in addition to hyperlinks among weather accounting and company procedures, product and repair improvement, provide chain innovation, monetary successes and stakeholder family.

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Extra info for Corporate Carbon and Climate Accounting

Example text

Managing carbon emissions, however, was revealed to not be limited to reducing emissions (which is the overarching purpose of carbon efforts in a national and supranational context). In fact, reducing carbon emissions (mitigation) is the less common argument discussed in the extant CMA literature (Table 6). As the analysis reveals, extant research focuses carbon accounting attention on information generation for adapting to the changing environment. g. g. Table 6 Adaptation as the dominating motivation for CMA Motivation Adaptation Mitigation Both Number of papers 20 4 3 Four publications do not make a clear statement as to the motivation for CMA 38 D.

Many environmental accounting publications mention carbon management accounting as an exemplary (Ascui 2014; Ascui and Lovell 2012; Lohmann 2009; Schaltegger et al. 2013). In a review of over 800 publications on environmental management accounting, carbon accounting has even been identified as one of the most discussed themes (Schaltegger et al. 2013). Two reviews on the wider area of carbon accounting (Ascui 2014; Stechemesser and Günther 2012) provide a broad overview of the literature, including macro-economic accounting approaches.

Environ Qual Manag 19(2):13–20 Lamberton G (2005) Sustainability accounting. A brief history and conceptual framework. Acc Forum 29:7–26 Lenzen M (2009) Dealing with double-counting in tiered hybrid life-cycle inventories: a few comments. J Clean Prod 17(15):1382–1384 Lee KH (2012) Carbon accounting for supply chain management in the automobile industry. J Clean Prod 36:83–93 Lee S (2012) Corporate carbon strategies in responding to climate change. Bus Strat Environ 21(1):33–48 Lenzen M, Pade LL, Munksgaard J (2009) CO2 multipliers in multi-region input-output models.

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Corporate Carbon and Climate Accounting by Stefan Schaltegger, Dimitar Zvezdov, Igor Alvarez Etxeberria, Maria Csutora, Edeltraud Günther


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