TY - CHAP

T1 - Decision Support Through Carbon Management Accounting - A Framework-Based Literature Review

AU - Zvezdov, Dimitar

AU - Schaltegger, Stefan

PY - 2016/1/1

Y1 - 2016/1/1

N2 - Purpose: Managing corporate carbon performance has seen a rapid development as a topic for the past decade. To effectively reduce corporate climate change impacts requires decisions on tracking and tracing of carbon emissions in a systematic manner. Yet, methods to manage information on corporate carbon performance have hardly been discussed in the extant literature. Whilst the global greenhouse gas emissions are further increasing, the total amount of corporate emissions has only decreased in some advanced companies. This raises the question of what decision situations a performance oriented carbon management accounting could support and in which areas research could be further developed to support carbon management efficiently and effectively. Method: A literature review was conducted to identify the current state of development of CMA. Relevant publications were analysed by means of taxonomic analysis. Findings: The analysis of academic CMA publications shows that the existing contributions on CMA methods only support few decision situations, still leaving many areas open for future research and practice. Implications: This chapter highlights the need for decision oriented research that enables CMA to fulfil its objective, i.e. to contribute to the efficient and effective reduction of carbon emissions.

AB - Purpose: Managing corporate carbon performance has seen a rapid development as a topic for the past decade. To effectively reduce corporate climate change impacts requires decisions on tracking and tracing of carbon emissions in a systematic manner. Yet, methods to manage information on corporate carbon performance have hardly been discussed in the extant literature. Whilst the global greenhouse gas emissions are further increasing, the total amount of corporate emissions has only decreased in some advanced companies. This raises the question of what decision situations a performance oriented carbon management accounting could support and in which areas research could be further developed to support carbon management efficiently and effectively. Method: A literature review was conducted to identify the current state of development of CMA. Relevant publications were analysed by means of taxonomic analysis. Findings: The analysis of academic CMA publications shows that the existing contributions on CMA methods only support few decision situations, still leaving many areas open for future research and practice. Implications: This chapter highlights the need for decision oriented research that enables CMA to fulfil its objective, i.e. to contribute to the efficient and effective reduction of carbon emissions.

KW - Sustainability sciences, Management & Economics

KW - Carbon accounting

KW - Climate change accounting

KW - Management accounting

KW - Decision support

KW - Literature review

KW - Eco-efficiency

KW - Framework

KW - sustainability

UR - http://www.scopus.com/inward/record.url?scp=84960510966&partnerID=8YFLogxK

U2 - 10.1007/978-3-319-27718-9_2

DO - 10.1007/978-3-319-27718-9_2

M3 - Chapter

SN - 978-3-319-27716-5

SP - 27

EP - 44

BT - Corporate Carbon and Climate Accounting

A2 - Schaltegger, Stefan

A2 - Zvezdov, Dimitar

A2 - Alvarez Etxeberria, Igor

A2 - Günther, Edeltraud

PB - Springer

CY - Cham

ER -