Carbon Management Accounting: Explaining Practice in Leading German Companies
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In: Australian Accounting Review, Vol. 21, No. 1, 03.2011, p. 80-98.
Research output: Journal contributions › Journal articles › Research › peer-review
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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 -