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Proposing a beneficiary-based shared responsibility approach for calculating national carbon accounts during the post-Kyoto era
Csutora, Maria; Vetőné Mózner, Zsófia - In: Climate policy 14 (2014) 5, pp. 599-616
Persistent link: https://www.econbiz.de/10011303176
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Corporate carbon accounting : a literature review of carbon accounting research from the Kyoto Protocol to the Paris Agreement
He, Rong; Luo, Le; Shamsuddin, Abul; Tang, Qingliang - In: Accounting and finance 62 (2022) 1, pp. 261-298
Persistent link: https://www.econbiz.de/10013166399
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Increasing Precision in Greenhouse Gas Accounting Using Real‐Time Emission Factors
Spork, Charlie; Chavez, Abel; Durany, Xavier; Patel, Martin - 2015
electricity grid emissions are not considered by standard GHG accounting protocols, which apply a national grid emission factor …
Persistent link: https://www.econbiz.de/10014134974
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Climate change and business accountability, empirical evidence on the roles of environmental strategy and environmental accounting
Omran, Mohammed S. Y.; Yaaqbeh, Mohammad N. S. - In: Business ethics, the environment & responsibility 32 (2023) 4, pp. 1592-1608
Persistent link: https://www.econbiz.de/10014366091
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Accounting and accountability tools and practices for environmental issues : a narrative historical academic debate
Brunelli, Sandro - In: Accounting, accountability and society : trends and …, (pp. 3-18). 2020
Persistent link: https://www.econbiz.de/10012208683
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A survey of global climate justice : from negotiation stances to moral stakes and back
Pottier, Antonin; Méjean, Aurélie; Godard, Olivier; … - In: International review of environmental and resource economics 11 (2017) 1, pp. 1-53
Persistent link: https://www.econbiz.de/10011763768
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Business strategies and management accounting in response to climate change risk exposure and regulatory uncertainty
Bui, Binh; De Villiers, Charl - In: The British accounting review : the journal of the … 49 (2017) 1, pp. 4-24
Persistent link: https://www.econbiz.de/10011672198
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Inter-and intra-organizational stakeholder arrangements in carbon management accounting
Mahmoudian, Fereshteh; Lu, Jing; Yu, Dongning; Nazari, … - In: The British accounting review : the journal of the … 53 (2021) 1, pp. 1-19
Persistent link: https://www.econbiz.de/10012502744
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Accounting for Carbon
Lovell, Heather - 2013
This report investigates how large emitters in the European Union Emissions Trading System (EU ETS) are accounting for … explore in detail why accounting practices vary. Since the EU ETS commenced in 2005 there have been no firm rules about how to … account for emission allowances, and this uncertain situation has allowed a range of accounting models to flourish. The survey …
Persistent link: https://www.econbiz.de/10013079320
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Definitions and accounting of climate finance : between divergence and constructive ambiguity
Shishlov, Igor; Censkowsky, Philipp - In: Climate policy 22 (2022) 6, pp. 798-816
Persistent link: https://www.econbiz.de/10013363201