Developing Carbon Accounting: Between Driving Carbon Reductions and Complying with a Carbon Reporting Standard

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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.

Research output: Working paperWorking papers

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@techreport{e6a7e631d88c4f6887ca742facbb5e02,
title = "Developing Carbon Accounting: Between Driving Carbon Reductions and Complying with a Carbon Reporting Standard",
abstract = "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{\textquoteright}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{\textquoteright}s “convergence project” between two corporate accounting approaches, we raise questions about what should be considered an effective environmental accounting framework.",
keywords = "Sustainability sciences, Management & Economics, carbon accounting, Carbon Management Accounting, convergence, GHG Protocol, PAS 2050",
author = "Delphine Gibassier and Stefan Schaltegger",
year = "2013",
language = "English",
isbn = "978-3-942638-35-7",
publisher = "Centre for Sustainability Management",
type = "WorkingPaper",
institution = "Centre for Sustainability Management",

}

RIS

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 -

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