Carbon Management Accounting: Explaining Practice in Leading German Companies

Research output: Journal contributionsJournal articlesResearchpeer-review

Authors

This paper explores carbon management accounting (CMA) by examining the practices of leading German companies with pronounced policies and histories. Using interview data, field notes, documentary evidence, and questionnaires, this research identifies the CMA behaviour of 10 companies and grounds it in a theoretical framework to categorise the practices. With climate change to the forefront CMA provides an opportunity to (re)gain competitive advantage by exceeding the legislative requirements for reporting on carbon and carbon-equivalent emissions, CMA, when properly understood and contextualised, provides an ability to increase both effectiveness and efficiency of information collection and dissemination, and may assist in overcoming the currently uncoordinated approaches evident in the sample companies, and thus contribute to improved carbon management performance.

Original languageEnglish
JournalAustralian Accounting Review
Volume21
Issue number1
Pages (from-to)80-98
Number of pages19
ISSN1035-6908
DOIs
Publication statusPublished - 03.2011

Recently viewed

Researchers

  1. Sascha Hölig

Publications

  1. Pädagogischer Eros
  2. Itineraria Picta: Itineraria Scripta
  3. Bioremediation of Chlorinated Pesticides in Field-Contaminated Soils and Suitability of Tenax Solid-Phase Extraction as a Predictor of Its Effectiveness
  4. Unternehmerische Desillusionierung nach einer Existenzgründung
  5. The influence of time headway on subjective driver states in adaptive cruise control
  6. Klang - Medium - Material
  7. Strategisches Logistikmanagement
  8. Internet-based treatment of major depression for patients on a waiting list for inpatient psychotherapy
  9. All production is joint production - A thermodynamic analysis
  10. Modeling risk contagion in the Italian zonal electricity market
  11. Ross und Reiter
  12. Riskante Positionierungen
  13. V. Systematisch-theologisch
  14. Entwicklung von Instrumenten zur Vermeidung von Lebensmittelabfällen
  15. Freedom Rising
  16. Investigation of geometrical features on mechanical properties of AA2198 refill friction stir spot welds
  17. UN Global Action Programme and Education for Sustainable Development: A Critical Appraisal of the Evidence Base
  18. RiB-Kit (RFID-in-a-Box)
  19. Wo sind sie geblieben?
  20. Mobile phone signals and protest crowds
  21. Gute Universitätstraditionen zeitgemäss interpretiert
  22. An Asia-centric approach to team innovation
  23. Ant seed predation, pesticide applications and farmers income from tropical multi-cropping gardens
  24. Schulleitungsmonitor Schweiz 2021
  25. Does size matter? Balancing power in dyadic cooperation relationships
  26. Decision support in the field of online marketing - development of a data landscape
  27. Gelli Baff – Superabsorber, der wieder flüssig wird
  28. The wonderfully organized and mediated endurance of ephemera