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Purpose: In contrast to the reporting, stakeholder and regulatory focus, company-internal issues of carbon accounting … have so far rarely been investigated in depth. This case study focuses on carbon accounting, as one aspect of accounting … management accounting approaches within a multinational company. Based on a qualitative analysis of this in-depth case study, we …
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Reflections on how much voluntary expenditure a company should make on environmental-protection measures are dominated by the discussion of relevant direct internal costs. Compulsory spending on environmental protection (e.g. expenditure forced by regulations) is not taken into account here,...
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