Le Breton, Morgane; Aggeri, Franck - In: Sustainability Accounting, Management and Policy Journal 11 (2019) 3, pp. 505-522
Purpose: This paper forms part of the social and environmental accounting literature. The purpose of this paper is to study how the strategy of development and dissemination of a carbon accounting tool by a public organisation affects the actions of companies. Design/methodology/approach: It is...