Carbon Management Accounting: Explaining Practice in Leading German Companies

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Carbon Management Accounting: Explaining Practice in Leading German Companies. / Burritt, Roger ; Schaltegger, Stefan; Zvezdov, Dimitar.
In: Australian Accounting Review, Vol. 21, No. 1, 03.2011, p. 80-98.

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@article{ded7c29cd964461993e880d94f7e61d7,
title = "Carbon Management Accounting: Explaining Practice in Leading German Companies",
abstract = "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.",
keywords = "Sustainability sciences, Management & Economics, carbon accounting, environmental accounting, German Sustainability Leaders",
author = "Roger Burritt and Stefan Schaltegger and Dimitar Zvezdov",
year = "2011",
month = mar,
doi = "10.1111/j.1835-2561.2010.00121.X",
language = "English",
volume = "21",
pages = "80--98",
journal = "Australian Accounting Review",
issn = "1035-6908",
publisher = "Blackwell Publishing Asia",
number = "1",

}

RIS

TY - JOUR

T1 - Carbon Management Accounting

T2 - Explaining Practice in Leading German Companies

AU - Burritt, Roger

AU - Schaltegger, Stefan

AU - Zvezdov, Dimitar

PY - 2011/3

Y1 - 2011/3

N2 - 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.

AB - 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.

KW - Sustainability sciences, Management & Economics

KW - carbon accounting

KW - environmental accounting

KW - German Sustainability Leaders

UR - http://www.scopus.com/inward/record.url?scp=79952605001&partnerID=8YFLogxK

U2 - 10.1111/j.1835-2561.2010.00121.X

DO - 10.1111/j.1835-2561.2010.00121.X

M3 - Journal articles

VL - 21

SP - 80

EP - 98

JO - Australian Accounting Review

JF - Australian Accounting Review

SN - 1035-6908

IS - 1

ER -