Accounting for climate change and the self-regulation of carbon disclosures |
| |
Authors: | Jane Andrew Corinne Cortese |
| |
Affiliation: | aDiscipline of Accounting, Faculty of Economics and Business, University of Sydney, NSW 2006, Australia;bSchool of Accounting & Finance, Faculty of Commerce, University of Wollongong, NSW 2522, Australia |
| |
Abstract: | Adopting a form of “critical dialogic engagement” (Bebbington et al., 2007), this paper explores how dominant environmental discourses can influence and shape carbon disclosure regulation. Carbon-related disclosures have increased significantly in the last five years, and many of these disclosures remain voluntary. This paper considers both the construction of self-regulated carbon disclosure practices and the role that this kind of carbon information may have in climate change-related decision making. Our preliminary findings indicate that the methodological diversity underpinning carbon disclosures may inhibit the usefulness of climate change-related data. To explore these issues, this paper focuses on the Carbon Disclosure Project (CDP) and the use of the Greenhouse Gas (GHG) Protocol as a reporting model within it. |
| |
Keywords: | Climate change Carbon disclosures Greenhouse gas protocol |
本文献已被 ScienceDirect 等数据库收录! |
|