TY - JOUR

T1 - Between the lines

T2 - linking carbon management to carbon accounting actions in the pursuit of corporate decarbonization

AU - Johnson, Matthew Phillip

AU - Strobel, Jakob

AU - Trencher, Gregory

N1 - Publisher Copyright: © 2024, Emerald Publishing Limited.

PY - 2024/12/4

Y1 - 2024/12/4

N2 - Purpose: To achieve net-zero by mid-century consistent with the Paris Agreement, companies must urgently formulate and implement decarbonization actions. While previous research has categorized numerous carbon management and carbon accounting actions, these domains have often been studied in isolation. We classify carbon management actions into four categories (inaction, ineffective, supportive and effective) and connect them to carbon accounting actions in a subsequent step, revealing four archetypical patterns of corporate decarbonization responses. The primary aim of this empirical study is to comprehensively assess how companies implement carbon management and carbon accounting actions in parallel and build an understanding of the various factors affecting each other, and how these domains affect carbon performance altogether. Design/methodology/approach: This study adopted a maximum diverse sampling approach to assess carbon management actions in 22 international companies and link them to carbon accounting actions. Data sources included interviews with sustainability managers, field notes from a joint meeting and sustainability reports. The heterogeneous sample aimed for maximum diversity, covering various sectors and headquarters locations, yet all companies have communicated a commitment to reducing carbon emissions. A qualitative content analysis was used to find connections between carbon management actions and carbon accounting actions, resulting in four archetypical patterns. Findings: The study identifies a range of carbon management actions, from inaction to effective action, and corresponding carbon accounting actions for monitoring, disclosure, and internal information use. Effective carbon management actions correlate with comprehensive carbon accounting actions, while ineffective management shows limited use of these actions. Based on these findings, we examine links between carbon management and carbon accounting and identify four archetypical patterns of corporate decarbonization responses. Originality/value: This study examines the interconnectedness of carbon management and carbon accounting, identifying archetypical patterns that explain their effectiveness in reducing corporate carbon emissions. It provides a framework for analyzing companies’ carbon management and highlights the essential role of carbon accounting in monitoring, disclosing and internal data use. Said framework and conclusions can guide future research and management.

AB - Purpose: To achieve net-zero by mid-century consistent with the Paris Agreement, companies must urgently formulate and implement decarbonization actions. While previous research has categorized numerous carbon management and carbon accounting actions, these domains have often been studied in isolation. We classify carbon management actions into four categories (inaction, ineffective, supportive and effective) and connect them to carbon accounting actions in a subsequent step, revealing four archetypical patterns of corporate decarbonization responses. The primary aim of this empirical study is to comprehensively assess how companies implement carbon management and carbon accounting actions in parallel and build an understanding of the various factors affecting each other, and how these domains affect carbon performance altogether. Design/methodology/approach: This study adopted a maximum diverse sampling approach to assess carbon management actions in 22 international companies and link them to carbon accounting actions. Data sources included interviews with sustainability managers, field notes from a joint meeting and sustainability reports. The heterogeneous sample aimed for maximum diversity, covering various sectors and headquarters locations, yet all companies have communicated a commitment to reducing carbon emissions. A qualitative content analysis was used to find connections between carbon management actions and carbon accounting actions, resulting in four archetypical patterns. Findings: The study identifies a range of carbon management actions, from inaction to effective action, and corresponding carbon accounting actions for monitoring, disclosure, and internal information use. Effective carbon management actions correlate with comprehensive carbon accounting actions, while ineffective management shows limited use of these actions. Based on these findings, we examine links between carbon management and carbon accounting and identify four archetypical patterns of corporate decarbonization responses. Originality/value: This study examines the interconnectedness of carbon management and carbon accounting, identifying archetypical patterns that explain their effectiveness in reducing corporate carbon emissions. It provides a framework for analyzing companies’ carbon management and highlights the essential role of carbon accounting in monitoring, disclosing and internal data use. Said framework and conclusions can guide future research and management.

KW - Carbon accounting

KW - Carbon management

KW - Carbon performance

KW - Climate change

KW - Decarbonization

KW - Net-zero

KW - Sustainability sciences, Management & Economics

UR - http://www.scopus.com/inward/record.url?scp=85211150704&partnerID=8YFLogxK

U2 - 10.1108/AAAJ-01-2024-6822

DO - 10.1108/AAAJ-01-2024-6822

M3 - Journal articles

AN - SCOPUS:85211150704

JO - Accounting, Auditing and Accountability Journal

JF - Accounting, Auditing and Accountability Journal

SN - 0951-3574

ER -