Corporate Carbon And Climate Accounting

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Corporate Carbon And Climate Accounting

Author : Stefan Schaltegger
ISBN : 9783319277189
Genre : Science
File Size : 54.36 MB
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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.
Category: Science

Accounting For Carbon

Author : Valentin Bellassen
ISBN : 9781107098480
Genre : Business & Economics
File Size : 22.27 MB
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Authoritative overview of the requirements and costs of monitoring, reporting and verifying emissions from industry to regional and national levels.
Category: Business & Economics

Handbook Of Carbon Offset Programs

Author : Anja Kollmuss
ISBN : 9781849774932
Genre : Business & Economics
File Size : 36.50 MB
Format : PDF, Kindle
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Greenhouse gas (GHG) offsets have long been promoted as an important element of a comprehensive climate policy approach. Offset programs can reduce the overall cost of achieving a given emission goal by enabling emission reductions to occur where costs are lower. Offsets have the potential to deliver sustainability co-benefits, through technology development and transfer. They can also develop human and institutional capacity for reducing emissions in sectors and locations not included in a cap and trade or a mandatory government policy. However, offsets can pose a risk to the environmental integrity of climate actions, especially if issues surrounding additionality, permanence, leakage, quantification and verification are not adequately addressed. The challenge is to design offset programs and policies that can maximize their potential benefits while minimizing their potential risks. This handbook provides a systematic and comprehensive review of existing offset programs. It looks at what offsets are, how offset mechanisms function, and the successes and pitfalls they have encountered. Coverage includes offset programs across the full swath of applications including mandatory and voluntary systems, government regulated and private markets, carbon offset funds, and accounting and reporting protocols such as the WBCSD/WRI GHG Protocol and ISO 14064. Learning from the successes and failures of these programs will be essential to crafting effective climate policy. This is an essential reference for all regulators, policy makers, business leaders and NGOs concerned with the design and operation of GHG offset programs world-wide. Published with SEI
Category: Business & Economics

The Handbook Of Carbon Accounting

Author : Arnaud Brohé
ISBN : 9781351285148
Genre : Business & Economics
File Size : 37.67 MB
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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.
Category: Business & Economics

The Oxford Handbook Of Climate Change And Society

Author : John S. Dryzek
ISBN : 9780199566600
Genre : Political Science
File Size : 67.97 MB
Format : PDF
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A systematic examination by the best writers in a variety of fields working on issues of how climate change affects society, and how social, economic, and political systems can, do, and should respond.
Category: Political Science

Csr And Climate Change Implications For Multinational Enterprises

Author : John R. McIntyre
ISBN : 9781786437761
Genre : Business & Economics
File Size : 43.11 MB
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Multinational economic actors, particularly corporations, play a defining role in the response to the climate change or warming debate and the emerging scientific consensus. This book describes, explains, and predicts how multinational firms will rise to the multiple challenges posed by global climate issues and the organizational and behavioral various responses of the international corporate community. It focuses on three core research and learning objectives. Firstly, it develops the core idea that multinational enterprises cannot implement meaningful sustainability initiatives without an appropriate governance system and corporate culture. Building on this notion, it addresses the question of environmental sustainability across select industry sectors, such oil and banking. Finally, drawing on a diverse range of contributing experts, it presents select best practices such as the opportunities arising from smart technologies implementation to achieve symbiotic industrial relationships, directed particularly towards the ecological environment of these firms’ transborder operations and global reach.
Category: Business & Economics

Contemporary Issues In Sustainability Accounting Assurance And Reporting

Author : Stewart Jones
ISBN : 9781780520209
Genre : Business & Economics
File Size : 29.22 MB
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This volume draws together contemporary topics, themes and methodologies in the field of sustainability reporting and assurance to reveal how sustainability information is actually used, interpreted and processed by internal and external users.
Category: Business & Economics

Carbon Criminals Climate Crimes

Author : Ronald C. Kramer
ISBN : 9781978805606
Genre : Science
File Size : 38.58 MB
Format : PDF
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Carbon Criminals, Climate Crimes analyzes the looming threats posed by climate change from a criminological perspective. It advances the field of green criminology through a examination of the criminal nature of catastrophic environmental harms resulting from the release of greenhouse gases. The book describes and explains what corporations in the fossil fuel industry, the U.S. government, and the international political community did, or failed to do, in relation to global warming. Carbon Criminals, Climate Crimes integrates research and theory from a wide variety of disciplines, to analyze four specific state-corporate climate crimes: continued extraction of fossil fuels and rising carbon emissions; political omission (failure) related to the mitigation of these emissions; socially organized climate change denial; and climate crimes of empire, which include militaristic forms of adaptation to climate disruption. The final chapter reviews policies that could mitigate greenhouse gas emissions, adapt to a warming world, and achieve climate justice.
Category: Science

International Business And Global Climate Change

Author : Jonatan Pinkse
ISBN : 9781134119592
Genre : Business & Economics
File Size : 20.18 MB
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Climate change has become an important topic on the business agenda with strong pressure being placed on companies to respond and contribute to finding solutions to this urgent problem. This text provides a comprehensive analysis of international business responses to global climate change and climate change policy. Embedded in relevant management literature, this book gives a concise treatment of developments in policy and business activity on global, regional and national levels, using examples and systematic data from a large number of international companies. The first part outlines the international climate policy landscape and voluntary initiatives taken by companies, both alone and together with others. The second part examines companies’ strategies, covering innovation for climate change, as well as compensation via emissions trading and carbon offsetting. Written by well-known experts in the field, International Business and Global Climate Change illustrates how an environmental topic becomes strategically important in a mainstream sense, affecting corporate decision-making, business processes, products, reputation, advertising, communication, accounting and finance. This is a must-read for academics as well as practitioners concerned with this issue.
Category: Business & Economics

Climate Action

Author : Natalia Marshall
ISBN : 0955440858
Genre : Business & Economics
File Size : 77.32 MB
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Project supported by many international agencies.
Category: Business & Economics

Accounting For Climate Change

Author : Daniel Lieberman
ISBN : 1402059302
Genre : Science
File Size : 81.50 MB
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Uncertainty analysis is a key component of national greenhouse gases inventory analyses. The issues that are raised by the authors in this volume, and the role that uncertainty analysis plays in many of their arguments and/or proposals, highlight the importance of such efforts. Coverage includes: bottom-up versus top-down emission inventory approaches, compliance and verification issues, and the role of uncertainty in emissions trading schemes.
Category: Science

Sustainability Accounting And Accountability

Author : Jan Bebbington
ISBN : 9781317906803
Genre : Business & Economics
File Size : 84.62 MB
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The management and balancing of social, environmental and economic sustainability is one of the most complex and urgent challenges facing both private and public sector organizations today; with these challenges of sustainability posing many risks to, and many opportunities for, advancing the aims and performance of organizations. Accounting and accountability processes and practices provide key tools to help organizations to more effectively identify and manage the risks and opportunities of sustainability. Popular features from the first edition are retained, whilst recent developments in theory and practice are accounted for. New substantive chapters on water resource accounting, carbon accounting, and decision making have been introduced and the book continues to benefit from a host of expert contributors from around the world, including Jesse Dillard, Rob Gray, Craig Deegan. This comprehensive and authoritative textbook will continue to be a key resource for students of accounting and sustainability, as well as being a vital tool for researchers.
Category: Business & Economics

Accounting For Sustainability

Author : Anthony G. Hopwood
ISBN : 9781849776332
Genre : Business & Economics
File Size : 66.21 MB
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If businesses and other organizations are to meet the many and complex challenges of sustainable development, then they all, both public and private, need to embed sustainability considerations into their decision-making and reporting. However, the translation of this aspiration into effective action is often inhibited by the lack of systems and procedures that take sustainability into account.Accounting for Sustainability: Practical Insights will help organizations to address these issues. The book sets out a number of tools and approaches that have been developed and applied by leading organizations to:- embed sustainability into decision-making, extending beyond an organization's boundaries to take into account suppliers, customers and other stakeholders;- measure and link sustainability and financial performance; - integrate sustainability into 'mainstream' reporting, both to management and external stakeholders. In-depth cases studies from Aviva, BT, the Environment Agency, EDF Energy, HSBC, Novo Nordisk, Sainsbury's and West Sussex County Council show in detail how accounting for sustainability works in practice in a wide range of organizational contexts. Published with The Prince's Charities: Accounting for Sustainability
Category: Business & Economics

Doing Business In A New Climate

Author : Paul Lingl
ISBN : 9781844079070
Genre : Business & Economics
File Size : 41.31 MB
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Tired of “guilt trips?” The Ethical Travel Guide offershundreds of new ideas for your next holiday that aresustainable and have a positive impact on local peopleand their environment.From construction projects in Tibet to luxury Greekisland breaks, T
Category: Business & Economics

The New Carbon Economy

Author : Peter Newell
ISBN : 9781118315941
Genre : Science
File Size : 65.68 MB
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The New Carbon Economy provides a critical understanding ofthe carbon economy. It offers key insights into the constitution,governance and effects of the carbon economy, across a variety ofgeographical settings. Examines different dimensions of the carbon economy from arange of disciplinary angles in a diversity of settings Provides ways for researchers to subject claims ofnewness and uniqueness to critical scrutiny Historicizes claims of the 'newness' of the carbon economy Covers a range of geographical settings including Europe, theUS and Central America
Category: Science

Carbon Coalitions

Author : Jonas Meckling
ISBN : 9780262298018
Genre : Political Science
File Size : 50.66 MB
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An examination of how a transnational coalition of firms and NGOs influenced the emergence of emissions trading as a central component of global climate governance. Over the past decade, carbon trading has emerged as the industrialized world's primary policy response to global climate change despite considerable controversy. With carbon markets worth $144 billion in 2009, carbon trading represents the largest manifestation of the trend toward market-based environmental governance. In Carbon Coalitions, Jonas Meckling presents the first comprehensive study on the rise of carbon trading and the role business played in making this policy instrument a central pillar of global climate governance. Meckling explains how a transnational coalition of firms and a few market-oriented environmental groups actively promoted international emissions trading as a compromise policy solution in a situation of political stalemate. The coalition sidelined not only environmental groups that favored taxation and command-and-control regulation but also business interests that rejected any emissions controls. Considering the sources of business influence, Meckling emphasizes the importance of political opportunities (policy crises and norms), coalition resources (funding and legitimacy,) and political strategy (mobilizing state allies and multilevel advocacy). Meckling presents three case studies that represent milestones in the rise of carbon trading: the internationalization of emissions trading in the Kyoto Protocol (1989–2000); the creation of the EU Emissions Trading System (1998–2008); and the reemergence of emissions trading on the U.S. policy agenda (2001–2009). These cases and the theoretical framework that Meckling develops for understanding the influence of transnational business coalitions offer critical insights into the role of business in the emergence of market-based global environmental governance.
Category: Political Science

Climate Change Policy In North America

Author : A. Neil Craik
ISBN : 9781442666368
Genre : Political Science
File Size : 81.47 MB
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While no supranational institutions exist to govern climate change in North America, a system of cooperation among a diverse range of actors and institutions is currently emerging. Given the range of interests that influence climate policy across political boundaries, can these distinct parts be integrated into a coherent, and ultimately resilient system of regional climate cooperation? Climate Change Policy in North America is the first book to examine how cooperation respecting climate change can emerge within decentralized governance arrangements. Leading scholars from a variety of disciplines provide in-depth case studies of climate cooperation initiatives – such as emissions trading, energy cooperation, climate finance, carbon accounting and international trade – as well as analysis of the institutional, political, and economic conditions that influence climate policy integration.
Category: Political Science

Reducing Carbon Emissions From Uk Business

Author : Great Britain: Parliament: House of Commons: Environmental Audit Committee
ISBN : 0215514025
Genre : Business & Economics
File Size : 71.78 MB
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The Climate Change Levy package is the second biggest element in the UK Climate Change Programme, and savings appear to have been significant; but were strongly front-end loaded and have eased off since soon after its introduction. The Levy will reduce annual UK CO2 emissions by 12.8 million tonnes by 2010. But these savings have come mainly from the effect its announcement had on raising awareness of the potential for energy savings, and most of these savings were the result of actions taken before the tax actually came into operation. The Levy itself has had relatively little effect on business emissions, especially in the case of SMEs and large but non-energy intensive organisations. The Government believes that Climate Change Agreements (CCAs) will reduce annual CO2 emissions by an additional 7 million tonnes by 2010. Complying with CCAs has galvanised business interest in finding energy savings, and that key to this has been the incentive of the tax discount they offer. The exemptions on the Climate Change Levy for 'green electricity' and combined heat and power have had minimal effect on the construction of new renewables and CHP capacity, essentially because they are worth too little money. The CCL package does not impose a damaging economic burden on UK business overall, and is encouraging greater resource productivity and stimulating energy efficient industries. The CCL has not worked quite as expected. Instead of rationally seeking to reduce their costs through increased energy efficiency, businesses appear to have needed an extra stimulus to change their approach to energy use. This has profound implications for climate change policy more widely. If even large companies require additional policies to drive behavioural change, this must be all the more true for small businesses, public bodies, and private households.
Category: Business & Economics

Accounting For Sustainability Asia Pacific Perspectives

Author : Ki-Hoon Lee
ISBN : 9783319708997
Genre : Business & Economics
File Size : 32.61 MB
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This book advances the understanding of corporate sustainability and challenges and roles of sustainability accounting in the Asia-Pacific region. The Asia-Pacific region has shown fast economic growth for several decades which is expected to continue. In this context, Asia has become the “production engine” of the global economy. At the same time scientific reports reveal that some planetary boundaries are crossed, for example relating to biodiversity and climate change. Companies in the Asia-Pacific region are therefore increasingly challenged to reduce their environmental impacts, to document their social contribution and to contribute to sustainable development. Key approaches to identify sustainability problems and challenges, to support improvement processes and to back up sustainability contributions include accounting and reporting. In contrast to the high relevance of accounting and reporting for corporate sustainability for the Asia-Pacific region, academic research has so far been dominated by Western researchers and pre-dominantly dealt with Western and Japanese cases and approaches. It is thus time to take account of Asian perspectives on accounting and reporting for sustainability in the Asia-Pacific region.
Category: Business & Economics

Climate Change

Author : Hennie Stoffberg
ISBN : STANFORD:36105133319454
Genre : Business & Economics
File Size : 36.77 MB
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"A guide into the "complex relationship between corporates and an increasingly regulatory and auditing environment which holds corporations accountable for their carbon footprint". The book provides an overview of factors big business needs to consider when formulating appropriate and effective responses to climate change"--Bookseller's website.
Category: Business & Economics