Zusammenfassung Mobilität und Tourismus hängen zusammen; insofern werden auch die Treibhausgas-Emissionen im Tourismus maßgeblich vom Verkehr verursacht, wobei das Ausmaß der Treibhausgas-Emissionen vom gewählten Verkehrsmittel bei der Anreise abhängt. Für die Anreise der...

Purpose This research informs the intersection of climate and heritage policy development by examining the history of US energy policy as it relates to historic buildings, emerging policy tools to reduce greenhouse gas emissions, and the implications of a changing legislative landscape on...

Purpose The purpose of this study is to investigate the effect of environmental performance on the environmental disclosure level. Design/methodology/approach Carbon disclosure leadership index score is considered as a proxy of carbon disclosure level, while greenhouse gas (GHG) emissions as a...

Purpose – Improving energy efficiency of buildings and appliances has been shown to be the most cost‐effective way of reducing greenhouse gas emissions. The aim of this research is to identify householders' lifestyle choices within homes that impact on energy use and their motivation to...

Purpose The purpose of this paper is to examine the suitability of free carbon calculators aimed at the agricultural industry, for use in greenhouse gas (GHG) emission benchmarking, using the European dairy industry as an example. Design/methodology/approach Carbon calculators which were claimed...

Purpose – This paper aims to set out several of the key issues and areas of the inter‐disciplinary field of climate change research based in accounting and accountability, and to introduce the papers that compose this AAAJ special issue. Design/methodology/approach – The paper provides an...

Purpose – The purpose of this study is to analyze the power market and greenhouse gas (GHG) emission effects of the joint Norwegian–Swedish tradable green certificates (TGCs) market, which is established to support investments according to a 26.4 TWh increased annual renewable electricity...

Purpose – This study aims to examine the impact of the emission allowances granted under California's cap‐and‐trade program (AB 32) – the first major program of its kind in the USA – on the balance sheets and income statements of the S&P 500. So far there has been little discussion of...

Purpose Carbon management accounting (CMA) is one part of sustainability accounting designed to provide information for the management of carbon dioxide (CO 2 ) releases. Adopting the contingency framework, this paper aims to examine the contextual antecedents that influence CMA adoption in...

Purpose This paper surveys corporate officers responsible for greenhouse gas (GHG) reporting and assurance to determine the attributes that influence their choice between an accounting and a non-accounting GHG assurance provider. Differences in the relative importance of these attributes between...