Developing Carbon Accounting: Between Driving Carbon Reductions and Complying with a Carbon Reporting Standard
Publikation: Arbeits- oder Diskussionspapiere und Berichte › Arbeits- oder Diskussionspapiere
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Developing Carbon Accounting : Between Driving Carbon Reductions and Complying with a Carbon Reporting Standard. / Gibassier, Delphine; Schaltegger, Stefan.
Lüneburg : Centre for Sustainability Management, 2013.Publikation: Arbeits- oder Diskussionspapiere und Berichte › Arbeits- oder Diskussionspapiere
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TY - UNPB
T1 - Developing Carbon Accounting
T2 - Between Driving Carbon Reductions and Complying with a Carbon Reporting Standard
AU - Gibassier, Delphine
AU - Schaltegger, Stefan
PY - 2013
Y1 - 2013
N2 - Carbon accounting is a relatively new research area. Whereas corporate carbon accounting is important for external stakeholders to receive a true and fair representation of an organization’s carbon footprint and efforts in emissions reduction, organizational management issues of carbon accounting are highly relevant with regard to decision making, performance improvement and what is reported. In contrast to the reporting, stakeholder and regulatory focus, company-internal issues of carbon accounting have so far rarely been investigated in depth. By analysing an in depth case study of an organization’s “convergence project” between two corporate accounting approaches, we raise questions about what should be considered an effective environmental accounting framework.
AB - Carbon accounting is a relatively new research area. Whereas corporate carbon accounting is important for external stakeholders to receive a true and fair representation of an organization’s carbon footprint and efforts in emissions reduction, organizational management issues of carbon accounting are highly relevant with regard to decision making, performance improvement and what is reported. In contrast to the reporting, stakeholder and regulatory focus, company-internal issues of carbon accounting have so far rarely been investigated in depth. By analysing an in depth case study of an organization’s “convergence project” between two corporate accounting approaches, we raise questions about what should be considered an effective environmental accounting framework.
KW - Sustainability sciences, Management & Economics
KW - carbon accounting
KW - Carbon Management Accounting
KW - convergence
KW - GHG Protocol
KW - PAS 2050
M3 - Working papers
SN - 978-3-942638-35-7
BT - Developing Carbon Accounting
PB - Centre for Sustainability Management
CY - Lüneburg
ER -