Climate change accounting research: keeping it interesting and different

By M. Milne, Suzana Grubnic. 2011

139 citations recorded by the source corpus.

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 Design/methodology/approach - The paper provides an overview of issues in the science of climate, as well as an eclectic collection of independent and inter-disciplinary contributions to accounting for climate change. Through additional accounting analysis, and a shadow carbon account, it also illustrates how organisations and nations account for and communicate their greenhouse gas (GHG) footprints and emissions behaviour. Findings - The research shows that accounting for carbon and other GHG emissions is immensely challenging because of uncertainties in estimation methods. The research also shows the enormity of the challenge associated with reducing those emissions in the near future. Originality/value - The paper surveys past work on a wide variety of perspectives associated with climate change science, politics and policy, as well as organisational and national emissions and accounting behaviour. It provides an overview of challenges in the area, and seeks to set an agenda for future research that remains interesting and different.

Subfields: Economics and Econometrics, Marketing, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/b2f3ede1d61c6cf6c9fee2050825b7dcc848981c

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Economics and Econometrics

1. V. Tauringana
2. Chika Saka
3. Tomoki Oshika
4. A. Gerged

In Marketing

1. V. Tauringana
2. Lyton Chithambo
3. Chika Saka
4. Tomoki Oshika

In Strategy and Management

1. V. Tauringana
2. Lyton Chithambo
3. Chika Saka
4. Tomoki Oshika
5. A. Gerged

Citations in the corpus

• The effect of DEFRA guidance on greenhouse gas (2014, background): “As one of the policy instruments intended to help the UK achieve its emission targets, our review of its effect also contributes to Milne and Grubnic's (2011, p. 951) argument that the slowdown in achieving meaningful progress in attaining some international commitment targets such as Kyoto is…”
• Disclosure effects, carbon emissions and corporate value (2014, background): “…in carbon regulation and carbon markets have stimulated the study of carbon accounting and disclosure (Stanny and Ely, 2008; Prado-Lorenzo et al., 2009; Bowen and Wittneben, 2011; Dawkins and Fraas, 2011; Milne and Grubnic, 2011; Rankin et al., 2011; Ziegler et al. 2011; Haigh and Shapiro, 2012).”