Download or read book Essays on Corporate Carbon and Climate Change Accounting written by Nūrlan Orazalin and published by . This book was released on 2023 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This note is part of Quality testing.

Download or read book Corporate Carbon and Climate Accounting written by Stefan Schaltegger and published by Springer. This book was released on 2016-01-21 with total page 267 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume is devoted to management accounting approaches for analyzing business benefits and costs of climate change. It discusses future directions on carbon accounting, performance measurement and reporting as well as links between climate accounting and business processes, product and service development, supply chain innovation, economic successes and stakeholder relations.Companies are increasingly called on to contribute to combatting climate change and also face the challenges presented by climate-change related costs, risks and benefits. Risks can result from unpredictable weather conditions and government regulations, such as the EU emission trading system and new building codes. Climate change also offers numerous opportunities, such as energy efficiency innovations and carbon neutral products and production.Good management requires that carbon emissions are tracked and climate-related costs, risks and benefits are identified, measured and assessed. As such, research addressing corporate accounting frameworks and tools is of increasing importance when it comes to managing these carbon and climate-related issues.

Download or read book The Role of Accounting in Realigning Corporate Purpose written by Timotius Kasim and published by . This book was released on 2018 with total page 434 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Handbook of Carbon Accounting written by Arnaud Brohé and published by Routledge. This book was released on 2017-09-08 with total page 141 pages. Available in PDF, EPUB and Kindle. Book excerpt: Carbon Accounting is a vital tool in enabling organisations to measure and report on their greenhouse gas emissions. As the need to respond to the causes and impacts of climate change becomes increasingly urgent, emissions calculations and inventories are a vital first step towards mastering climatic risk. The Handbook of Carbon Accounting offers an accessible and comprehensive presentation of the discipline. The book examines the different methods or instruments implemented by countries and companies – such as carbon taxation, carbon markets and voluntary offsetting – while revealing how these stem not simply from the aim of reducing emissions for the lowest cost, but more as a compromise between divergent interests and individual world views. It also explores the historical context of the emergence of carbon accounting, assessing its evolution since the Rio Conference in 1992 and the signing of the Kyoto Protocol in 1997, to the latest Conference of Parties in 2015 in Paris.The book concludes with a very practical guide to calculate, reduce, offset and disclose your carbon footprint.Like other management tools, carbon accounting may not be an exact science, but its contribution has never been more important. The Handbook of Carbon Accounting is a vital educational resource that will help readers – including those with no prior knowledge of the field – to understand carbon flows and stocks and to take action. It forms part of a movement that heralds the start of a new economic era in which the search for prosperity can live in harmony with the environment.

Download or read book Accounting for Carbon written by Valentin Bellassen and published by Cambridge University Press. This book was released on 2015-03-19 with total page 563 pages. Available in PDF, EPUB and Kindle. Book excerpt: The ability to accurately monitor, record, report and verify greenhouse gas emissions is the cornerstone of any effective policy to mitigate climate change. Accounting for Carbon provides the first authoritative overview of the monitoring, reporting and verification (MRV) of emissions from the industrial site, project and company level to the regional and national level. It describes the MRV procedures in place in more than fifteen of the most important policy frameworks - such as emissions trading systems in Europe, Australia, California and China, and the United Nations Framework Convention on Climate Change - and compares them along key criteria such as scope, cost, uncertainty and flexibility. This book draws on the work of engineers and economists to provide a practical guide to help government and non-governmental policymakers and key stakeholders in industry to better understand different MRV requirements, the key trade-offs faced by regulators and the choices made by up-and-running carbon pricing initiatives.

Download or read book Corporate considerations for nature the motivation behind environmental accounting written by Annette Becker and published by GRIN Verlag. This book was released on 2013-11-06 with total page 29 pages. Available in PDF, EPUB and Kindle. Book excerpt: Seminar paper from the year 2013 in the subject Philosophy - Miscellaneous, grade: 1,7, University of Bayreuth (Insititut für Philosophie), course: Advanced Arguments in Business Ethics, language: English, abstract: The tendency to show environmental commitment in economic sciences has been growing during the last decades. Terms like green, ecological or environmental economics have been promoted, most famously in the first green wave, when the book “The Limits to Growth” in 1972 and the Brundtland Report “Our Common Future” in 1987, and more recently, when the Stern Review on the Economics of Climate Change in 2006 and the Fifth Assessment Report of the Intergovernmental Panel on Climate Change (IPCC) in 2013, were published. But how come the business world started to care about the environment in the past, without any comprehensive standard forcing them to do so legally on a national or global level? It has been felt that the financial accounting framework was not adequate to provide the information required by various internal and external stakeholders on environmental costs and liabilities, and steps taken by companies to mitigate global warming (Idowu et al. 2013, p. 1035). The endeavour was that the complete costs incurred by an enterprise including external, environmental costs like consumption of non-renewable resources, damages to the environment and degradation of nature, ought to be considered. These external costs, which are also called externalities or societal costs, are caused by the impact of organizational activities, products and services on natural environmental resources and society, but for which the organization doesn’t bear any financial liability. In other words, “external costs result from corporate activities but are not internalized through regulations and prices. The boundaries of these costs are not static.” (ibid. p. 1035).

Download or read book Climate Change and Corporate Reporting in Europe written by Nicola Moscariello and published by Cambridge Scholars Publishing. This book was released on 2024-04-19 with total page 344 pages. Available in PDF, EPUB and Kindle. Book excerpt: Diving into the crucial intersection of climate change and financial reporting, this book sheds light on the evolving landscape of climate-related reporting practices, exploring the regulatory framework, economic consequences, and determinants of disclosure in Europe. With a comprehensive approach, the book delves into the pivotal role of institutions and standard setters, such as the European Financial Reporting Advisory Group (EFRAG), the International Sustainability Standards Board (ISSB), and the Global Sustainability Standards Board (GSSB), in providing guidance and promoting consistency in reporting practices. Academic research forms a significant part of the contributions, but the inclusion of professional insights from various fields enriches the discussion, offering a well-rounded view of the current landscape. This collection not only contributes to the academic discourse on environmental reporting but also offers practical insights for regulators, policymakers, and businesses. It identifies areas for improvement and highlights best practices that can guide organizations in effectively addressing climate-related risks and opportunities.

Download or read book Carbon Footprints and Food Systems written by Paul Brenton and published by World Bank Publications. This book was released on 2010-09-21 with total page 88 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report addresses carbon labeling schemes, a high-profile issue and one that has important economic implications for developing countries. Carbon accounting and labeling instruments are designed to present information on greenhouse gas emissions (GHG) from supply chains. These instruments have become an important awareness-raising channel for governments, producers, retailers and consumers to bring about the reduction of GHGs. At the same time, they have emerged as a crucial element of supply chain management, trade logistics and, potentially, trade regulations between countries. But the underlying science of GHG emissions is only partially developed. Many of these schemes are based on rudimentary knowledge of GHG emissions and have mainly been designed by industrialized countries. There is a concern that these systems do not accurately reflect production processes in developing countries, and that they may even shift consumer preferences away from developing country exports. The report includes an analysis of current and emerging carbon labeling schemes and an assessment of available data, emissions factors and knowledge gaps of carbon footprinting methodologies. The report also analyzes carbon accounting methodologies for sugar and pineapple products from Zambia and Mauritius according to PAS 2050 guidelines, to illustrate whether these schemes accurately represent the production systems in developing countries. The report concludes with a series of recommendations on how carbon footprint labeling can be made more development-friendly

Download or read book Carbon Governance Climate Change and Business Transformation written by Adam Bumpus and published by Routledge. This book was released on 2014-07-17 with total page 264 pages. Available in PDF, EPUB and Kindle. Book excerpt: Transformation to a low carbon economy is a central tenet to any discussion on the solutions to the complex challenges of climate change and energy security. Despite advances in policy, carbon management and continuing development of clean technology, fundamental business transformation has not occurred because of multiple political, economic, social and organisational issues. Carbon Governance, Climate Change and Business Transformation is based on leading academic and industry input, and three international workshops focused on low carbon transformation in leading climate policy jurisdictions (Canada, USA and the UK) under the international Carbon Governance Project (CGP) banner. The book pulls insights from this innovative collaborative network to identify the policy combinations needed to create transformative change. It explores fundamental questions about how governments and the private sector conceptualize the problem of climate change, the conditions under which business transformation can genuinely take place and key policy and business innovations needed. Broadly, the book is based on emerging theories of multi-levelled, multi-actor carbon governance, and applies these ideas to the real world implications for tackling climate change through business transformation. Conceptually and empirically, this book stimulates both academic discussion and practical business models for low carbon transformation.

Download or read book Framework for and the Role of Carbon Accounting in Corporate Carbon Management Systems written by Qingliang Tang and published by . This book was released on 2017 with total page 48 pages. Available in PDF, EPUB and Kindle. Book excerpt: Climate change is a complex phenomenon, however, the accounting methodology used for climate change remains poorly understood. This paper proposes a broad concept of carbon accounting: carbon accounting is a system that uses accounting methods to record and analyse climate-change information as well as account for and report carbon-related assets, liabilities, expenses, and income for decision-making purposes. In addition, this paper adopts a holistic approach to describing inter-related functions of the components of carbon accounting, showing what role it can play in the construction of corporate carbon management systems. The paper discusses how innovative and creative approaches are used to develop carbon accounting frameworks, methodologies, and programs that are workable.

Download or read book Corporate Responses to Climate Change written by Rory Sullivan and published by Routledge. This book was released on 2017-09-08 with total page 393 pages. Available in PDF, EPUB and Kindle. Book excerpt: Given the scale of the greenhouse gas emissions reductions that are seen as necessary to avert the worst effects of climate change, policy action is likely to result in a complete reshaping of the world economy. The consequences are not confined to 'obvious' sectors such as power generation, transport and heavy industry; virtually every company's activities, business models and strategies will need to be completely rethought. In addition, beyond their core business activities, companies have the potential to make important contributions to reducing greenhouse gas emissions through the allocation of capital, through innovation and the development of new technologies, and through their influence on the actions taken by governments on climate change. Corporate Responses to Climate Change has been written at a crucial point in the climate change debate, with the issue now central to economic and energy policy in many countries. The book analyses current business practice and performance on climate change, in the light of the dramatic changes in the regulatory and policy environment over the last five years. More specifically, it examines how climate change-related policy development and implementation have influenced corporate performance, with the objective of using this information to consider how the next stage of climate change policy – regulation, incentives, voluntary initiatives – may be designed and implemented in a manner that delivers the real and substantial reductions in greenhouse gas emissions that will be required in a timely manner, while also addressing the inevitable dilemmas at the heart of climate change policy (e.g. how are concerns such as energy security to be squared with the need for drastic reductions in greenhouse gas emissions? Can economic growth be reconciled with greenhouse gas emissions? Can emissions reductions be delivered in an economically efficient manner?). The book focuses primarily on two areas. First, how have companies actually responded to the emerging regulatory framework and the growing political and broader public interest in climate change? Have companies reduced their greenhouse gas emissions and by how much? Have companies already started to position themselves for the transition to a low-carbon economy? Does corporate self-regulation – unilateral commitments and collective voluntary approaches – represent an appropriate response to the threat presented by climate change? What are the barriers to further action? Second, the book examines what the key drivers for corporate action on climate change have been: regulation, stakeholder pressure, investor pressure. Which policy instruments have been effective, which have not, and why? How have company actions influenced the strength of these pressures? Corporate Responses to Climate Change is a state-of-the-art analysis of corporate action on climate change and will be essential reading for businesses, policy-makers, academics, NGOs, investors and all those interested in how the business sector is and should be dealing with the most serious environmental threat faced by our planet.

Download or read book Carbon Finance written by Sonia Labatt and published by John Wiley & Sons. This book was released on 2011-07-20 with total page 199 pages. Available in PDF, EPUB and Kindle. Book excerpt: Praise for Carbon Finance "A timely, objective, and informative analysis of the financial opportunities and challenges presented by climate change, including a thorough description of adaptive measures and insurance products for managing risk in a carbon constrained economy." —James R. Evans, M. Eng. P. Geo., Senior Manager, Environmental Risk Management, RBC Financial Group "Climate change will have enormous financial implications in the years to come. How businesses and investors respond to the risks and opportunities from this issue will have an enormous rippling effect in the global economy. Sonia Labatt and Rodney White's insights and thoughtful analysis should be read by all who want to successfully navigate this global business issue." —Andrea Moffat, Director, Corporate Programs, Ceres "In Carbon Finance, Labatt and White present a clear and accessible description of the climate change debate and the carbon market that is developing. Climate change is becoming an important factor for many financial sector participants. The authors illustrate how challenges and opportunities will arise within the carbon market for banking, insurance, and investment activities as well as for the regulated and energy sector of the economy." —Charles E. Kennedy, Director and Portfolio Manager, MacDougall, MacDougall & MacTier Inc. "Climate change is the greatest environmental challenge of our generation. Its impact on the energy sector has implications for productivity and competitiveness. At the same time, environmental risk has emerged as a major challenge for corporations in the age of full disclosure. Carbon Finance explains how these disparate forces have spawned a range of financial products designed to help manage the inherent risk. It is necessary reading for corporate executives facing challenges that are unique in their business experience." —Skip Willis, Managing Director Canadian Operations, ICF International "In this timely publication, Labatt and White succeed in communicating the workings of carbon markets, providing simple examples and invaluable context to the new and changing mechanisms that underpin our transformation to a carbon-constrained world. Carbon Finance will be the definitive guide to this field for years to come." —Susan McGeachie, Director, Innovest Strategic Value Advisors, Graduate Faculty Member, University of Toronto; and Jane Ambachtsheer, Principal, Mercer Investment Consulting, Graduate Faculty Member, University of Toronto

Download or read book Essays on the Nexus of Climate Change Agricultural Productivity and the Environment written by Olabisi Aderonke Ekong and published by . This book was released on 2021 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Agriculture is highly dependent on and sensitive to weather. Warming effects result from greenhouse gas emissions and aerosols from a small number of countries but its impact will be felt on a global scale. So far, agricultural productivity growth has sustained the continuous global supply of food but will this continue into the foreseeable future with the incidence of climate change? The effects of climate change on crop yields have been the focus of several studies. However, the sensitivity of agricultural productivity (measured as Total Factor Productivity-TFP) to climate change is not well understood. The first essay examines how historical changes in temperature and precipitation have affected the evolution of agricultural total factor productivity (TFP) while accounting for the short and long term impact. A fixed effect regression model for 128 countries for a period of 1961 to 2014 was employed to exploit yearly changes in temperature and precipitation as the identification strategy. Results show that precipitation has a significant effect on TFP growth in Sub-Saharan Africa, tropical and low income countries. Global short term temperature effect is offset in the long run showing that farmers adapt to reduce the effects of temperature in their behavioral decisions. Irrespective of the impact of climate change, there have been calls for an increase in agricultural productivity due to uncertainty and a global decline in Research and Development (R&D) expenditures. Previous literature accounts for the effect of global TFP growth on global food security and the environment. My second essay estimates the impact of TFP growth in different regions on global food security and the environment using a partial equilibrium model. To construct comparable TFP shocks across regions, I consider three TFP shock scenarios: (i) a uniform 100 percent increase in TFP growth in each region, (ii) TFP growth in each region that gives the same decrease in global commodity price, and (iii) TFP growth in each region resulting from the same increase in R&D expenditure. Results show that a 100% increase in TFP in the US & Canada increases agricultural carbon emission within the US & Canada by 16.9% but with a net global decrease in agricultural carbon emissions by 4.27%. In addition, a 100% increase in TFP in the US & Canada decreases global food security (malnutrition) by 13.09%. These results provide justification to support increasing R&D expenditures in developed regions. Overall, TFP growth is most effective in Sub-Saharan Africa as it gives the largest reductions in malnutrition and carbon emissions.

Download or read book The New Carbon Economy written by Pete Newell and published by John Wiley & Sons. This book was released on 2012-02-20 with total page 205 pages. Available in PDF, EPUB and Kindle. Book excerpt: The New Carbon Economy provides a critical understanding of the carbon economy. It offers key insights into the constitution, governance and effects of the carbon economy, across a variety of geographical settings. Examines different dimensions of the carbon economy from a range of disciplinary angles in a diversity of settings Provides ways for researchers to subject claims of newness and uniqueness to critical scrutiny Historicizes claims of the 'newness' of the carbon economy Covers a range of geographical settings including Europe, the US and Central America

Download or read book Routledge Handbook of Environmental Accounting written by Jan Bebbington and published by Routledge. This book was released on 2021-03-30 with total page 544 pages. Available in PDF, EPUB and Kindle. Book excerpt: This handbook showcases the broad spectrum of diverse approaches to environmental accounting which have developed during the last 30 years across the globe. The volume covers a range of physical issues such as water, carbon and biodiversity, as well as specific accounting matters such as management control, finance and audit. Moreover, seven chapters present environmental accounting issues that arise in the regions of Africa, Asia, Europe, MENA, North America, the Pacific and South America. The handbook also highlights future challenges in all the topic areas addressed as well as introducing new topics, such as links between environmental accounting and the circular economy, and the issues associated with animal rights. Edited by leading scholars in the area and with key contributions from across the discipline, and covering a diverse range of perspectives and locations, the volume is divided into five key parts: • Part 1: Framing the issues • Part 2: Financial accounting and reporting • Part 3: Management accounting • Part 4: Global and local perspectives • Part 5: Thematic topics in environmental accounting This handbook will act as a significant publication in drawing together the history of the field and important reference points in its future development, and will serve as a vital resource for students and scholars of environmental accounting and environmental economics.

Download or read book Corporate Carbon Accounting and Footprinting in the Ecologically Dominant Logic written by Bernhard Goldhammer and published by Peter Lang Gmbh, Internationaler Verlag Der Wissenschaften. This book was released on 2019-04-17 with total page 480 pages. Available in PDF, EPUB and Kindle. Book excerpt: Reaching sustainability with regard to climate change needs improvements in carbon accounting and footprinting. The author develops a double-entry bookkeeping approach for corporate carbon footprinting and proposes a regression analysis-based estimation using externally available data only.

Download or read book Sustainability Accounting and Accountability written by Matias Laine and published by Routledge. This book was released on 2021-07-20 with total page 337 pages. Available in PDF, EPUB and Kindle. Book excerpt: Sustainability accounting and accountability is fundamental in the pursuit of low-carbon and less unsustainable societies. Highlighting that accounting, organisations and economic systems are intertwined with sustainability, the book discusses how sustainability accounting and accountability broaden the spectrum of information used in organisational decision-making and in evaluating organisational success. The authors show how sustainability accounting can prove to be transformative, but only if critical questions are sufficiently addressed. This new and completely rewritten edition provides a comprehensive overview of sustainability accounting and accountability. Relevant global context and key concepts are outlined providing the reader with the conceptual resources to engage with the topic. Drawing on the most recent research and topical practical insights, the book discusses a wide variety of sustainability accounting and accountability topics, including management accounting and organisational decision-making, sustainability reporting frameworks and practices, as well as ESG-investments, financial markets and risk management. The book also highlights the role accounting has with key sustainability issues through dedicated chapters on climate, water, biodiversity, human rights and economic inequality. Each chapter is supplemented with practical examples and academic reading lists to allow in-depth engagement with the key questions. Sustainability Accounting and Accountability walks the reader through a spectrum of themes which are essential for all accountants and organisations. It helps the reader to understand why our traditional accounting techniques and systems are not sufficient for navigating the contemporary sustainability challenges our societies are facing. This key book will be an essential resource for undergraduate and postgraduate instructors and students, as an entry point to sustainability accounting and accountability, as well as being a vital book for researchers.