Carbon Management Accounting: A Systematic Literature Review
Publikation: Beiträge in Sammelwerken › Aufsätze in Konferenzbänden › Forschung › begutachtet
Standard
Carbon Management Accounting : A Systematic Literature Review. / Zvezdov, Dimitar; Schaltegger, Stefan.
From Sustainability Reporting to Sustainability Management Control. Rotterdam : Environmental and Sustainability Management Accounting Network, 2014.Publikation: Beiträge in Sammelwerken › Aufsätze in Konferenzbänden › Forschung › begutachtet
Harvard
APA
Vancouver
Bibtex
}
RIS
TY - CHAP
T1 - Carbon Management Accounting
T2 - EMAN Conference 2014
AU - Zvezdov, Dimitar
AU - Schaltegger, Stefan
N1 - Conference code: 17
PY - 2014
Y1 - 2014
N2 - Corporateaccounting for climate change has gainedpopularity for the last decade. Reviewing the literature shows a large number of documented case studies and that various companies have discovered some of the potential benefits of carbon accounting. Comparing thecorporate carbon accounting literature with the range of possible carbon accounting applications, unveils ‘blind spots’. This paper discusses the potential benefits of carbon accounting beyond its current focus. Among the central aspects that have remained unaddressed to date is the existence of a systematic application of carbon management accounting. This paper investigates what decision situations have been dealt with in carbon management accounting practice and research.Doing so uncovers a discrepancybetween the focusof current carbon accounting publicationsand the potential contribution of carbon accounting to sustainable development and corporate success. The results discuss potentials forimproved decision-making and performance control.
AB - Corporateaccounting for climate change has gainedpopularity for the last decade. Reviewing the literature shows a large number of documented case studies and that various companies have discovered some of the potential benefits of carbon accounting. Comparing thecorporate carbon accounting literature with the range of possible carbon accounting applications, unveils ‘blind spots’. This paper discusses the potential benefits of carbon accounting beyond its current focus. Among the central aspects that have remained unaddressed to date is the existence of a systematic application of carbon management accounting. This paper investigates what decision situations have been dealt with in carbon management accounting practice and research.Doing so uncovers a discrepancybetween the focusof current carbon accounting publicationsand the potential contribution of carbon accounting to sustainable development and corporate success. The results discuss potentials forimproved decision-making and performance control.
KW - Sustainability sciences, Management & Economics
M3 - Article in conference proceedings
BT - From Sustainability Reporting to Sustainability Management Control
PB - Environmental and Sustainability Management Accounting Network
CY - Rotterdam
Y2 - 27 March 2014 through 28 March 2014
ER -