Corporate carbon and climate change accounting: Application, developments and issues
Research output: Contribution to book/conference proceedings/anthology/report › Chapter in book/anthology/report › Contributed › peer-review
Contributors
Abstract
While climate change policies and negotiations are developing and scientist are urging for more action, in most countries progress remains on a low level and the macro figures indicate that climate change becomes even more critical. As a reaction to this, some advanced business leaders have initiated various actions and projects with their companies, and various regulations have been introduced by governments with varying levels of effectiveness. In this context of a mix of international initiatives, media attention, customer irritation, diverse regulatory changes and partial political lethargy, ever more companies are challenged to identify and reduce their exposure to climate change issues. Whereas the reduction of climate change emissions is an important topic, it has also become obvious that climate change is not just a future risk but is already happening. This invokes adaptation activities in addition to mitigation strategies and measures. A basic requirement to design the corporate climate strategy is the knowledge about the company’s exposure as well as about options, effects and costs of emission reductions and adaptation measures. This is where climate change accounting as a specific kind of environmental management accounting comes into play. This introductory section outlines core questions and approaches.
Details
Original language | English |
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Title of host publication | Corporate Carbon and Climate Accounting |
Publisher | Springer International Publishing |
Pages | 1-25 |
Number of pages | 25 |
ISBN (electronic) | 9783319277189 |
ISBN (print) | 9783319277165 |
Publication status | Published - 1 Jan 2016 |
Peer-reviewed | Yes |
Keywords
Sustainable Development Goals
ASJC Scopus subject areas
Keywords
- Adaptation, Carbon accounting, Climate change accounting, Decision support, Implementation, Management accounting, Mitigation, Sustainability, Sustainable development