By Stefan Schaltegger, Dimitar Zvezdov, Igor Alvarez Etxeberria, Maria Csutora, Edeltraud Günther
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Extra info for Corporate Carbon and Climate Accounting
Sample text
Long term physical carbon planning 16. 4 31 Carbon Accounting for Eco-Efficiency For an environmentally friendly change to be economically viable, it needs to be more efficient than the practice that it substitutes (Andrews 2006). g. Bennett et al. 2013; Schaltegger et al. 2013). Probably the most relevant term and concept in this context is eco-efficiency (Schaltegger and Sturm 1990; Schmidheiny 1992; WBCSD 2000). The concept of eco-efficiency was introduced into (environmental) management to extend the basic concept of efficiency (Schaltegger and Sturm 1990; Schmidheiny and BCSD 1992; Schmidt-Bleek 1994; von Weizsäcker et al.
2 Carbon Management Accounting—Emission Management or Emission Reduction? The dominant features of CMA as documented in the literature sample indicate that CMA gravitates around management accounting rather than around carbon reduction accounting. In other words, carbon is seen as another resource or constraint; therefore it needs to be managed in order to safeguard the success of organisations. Managing carbon emissions, however, was revealed to not be limited to reducing emissions (which is the overarching purpose of carbon efforts in a national and supranational context).
Haigh and Shapiro (2012) Gielen et al. (2002) AAAJ Cooper and Pearce (2011) AAAJ Bradley et al. (2013) JCP Bebbington and Larrinaga-González (2008) Bowen and Wittneben (2011) EAR CO2 emission reduction for Japanese petrochemicals Climate change performance measurement, control and accountability in English local authority areas Commercial local area resource and emissions modelling—navigating towards new perspectives and applications Carbon trading: accounting and reporting issues Carbon accounting Negotiating accuracy, consistency and certainty across organisational fields Carbon management accounting: explaining practice in leading German companies The European emissions trading scheme: an exploratory study of how companies learn to account for carbon Carbon Footprint as a Basis for a Cleaner Research Institute in Mexico Carbon accounting for supply chain management in the automobile industry Carbon accounting and carbon footprint—more than just diced results?