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Under the background of global industrialization, the consumption of natural resources and carbon emission has becoming increasingly severe and the climate environment has been getting worse. Thus, it is urgent for the world to creating a new path of green development and to boost the global economy. The paper elaborated the significance of information disclosure of carbon accounting under the background of green development. Taking Fangda Special Steels Technology Co., Ltd. as an example, the paper analyzed its method and content of the information disclosure of carbon accounting, pointed out the deficiencies in the field and put forward four managerial suggestions., {"references":["Halkos G,Skouloudis A . Exploring the current status and key determinants of corporate disclosure on climate change: Evidence from the Greek business sector[J]. Environmental Science & Policy, 2016, 56:22-31.","Rahman N , Rasid S , Ba Siruddin R . Exploring the Relationship between Carbon Performance, Carbon Reporting and Firm Performance: A Conceptual Paper[J]. Procedia - Social and Behavioral Sciences, 2014, 164:118-125","Wang L, Guo Z. Spatial evolution of green development at provincial level in China[J]. Chinese Journal of Population Resources and Environment,2019, 017(001):39-48","Tyler H. Green development or greenwashing? A political ecology perspective on China's green Belt and Road[J]. Eurasian Geography and Economics, 2020(2):1-25.","Chen G,ShanYi,HuYo,Tong K, WiedmannT,Ramaswami A,GuanD,Shi L,WangY. Review on City-Level Carbon Accounting.[J]. Environmental science & technology, 2019, 53(10):5545-5558","Pichancourt J B ,Manso R , Ningre F , et al. A carbon accounting tool for complex and uncertain greenhouse gas emission life cycles[J]. Environmental Modelling and Software, 2018, 107(SEP.):158-174","Zhang Z. Technology-adjusted national carbon accounting for a greener trade pattern[J]. Energy Economics, 2018, 73(JUN.):274-285.","Tang C, Zheng Q, Qin N,SunY,Wang S, Feng L. A Review of Green Development in the Tourism Industry[J]. Journal of Resources and Ecology,2017, 8(5):449-459"]}

Copyright © 2022 The Author(s). Environmental concerns and the impact of technology on climate change are now a global concern. To this effect, reducing CO2 emission is one of the factors that has been the focus of researchers, activists, and governments. This has been included in the UN’s 2030 Agenda for Sustainable Development. The emissions produced due to running software have remained largely unquantified or neglected in Carbon Accounting. This paper proposes “CO2 Emission Efficiency” as a measurable Non-Functional requirement. We propose a framework for estimating software’s CO2 emissions and compare two well-known databases, Apache Cassandra and Aerospike. The paper presents the method, process, and comparisons. The paper then considers the costs of each of these technologies and concludes that reducing CO2 emissions not only has a positive impact on the environment but can also be cheaper and reduce costs.

This paper presents a system of greenhouse gas indicators for markets and policymakers. The system is lean and informative. It condenses the relevant product and enterprise-specific information into a single number: the greenhouse gas (GHG) value. Like prices, GHG values are easy to understand, manage and communicate. The envisaged scenario is one in which, at all levels of production, goods and services have two tags - the financial price to pay and the GHG value. GHG values are interdependent. The value for any product will depend on the carbon costs of all inputs. This paper shows that the massive information processing this simultaneity involves can be handed over to the market. Analytically, the system of product-level indicators is solved for the reduced form, the vector of true GHG values. This vector is shown to be the fixed point to which measurement will converge if producers comput e GHG values using the information they have: data from their input providers if available, and estimates elsewhere. This amounts to a process of collective, decentralised learning. Technological changes will automatically be accounted for. A micro-simulation exercise is carried out based on sectoral information on production structure from Germany. The results indicate that convergence is fast. W ith appropriate institutional underpinning, the disclosure of GHG values by producers may become self-sustaining.

Reduction in CO2 emissions from fossil fuel-based electric power generation is a primary focus of both the public and private sector. Over 1,500 corporations, representing $11.4 trillion in revenue and 6.5 gigatonnes of carbon emissions, have formally announced their objective of meeting net-zero emissions by 2030. In this paper, we focus specifically on CO2 emissions from electricity consumption, and how corporations can reach net-zero goals with respect to these emissions. We focus on three points: (1) the mathematically and economically correct methodology (Marginal Emission Rate, or MER) for calculation of CO2 footprint in the power sector, (2) a detailed comparative analysis and critique of the generally-referenced alternative methodologies, (3) a detailed analysis of the economic benefits of using MER versus other methodologies to private sector corporations focused on net-zero emissions. This paper presents a mathematical framework for organizations to account for and plan their carbon footprint accurately and efficiently whether it is ex post carbon accounting using RTO published real time nodal MER data, or planning for renewable investment using forecasted MER under various future scenarios.

Purpose Drawing on multiple theoretical approaches, this study aims to investigate whether the presence of foreign directors on the board is associated with a company’s carbon emissions performance (CP) and carbon disclosure (CD). Design/methodology/approach The sample comprises 67 non-financial listed firms from the Société des Bourses Françaises 120 index for the period 2010–2018 and the analysis relies on carbon reports from the carbon disclosure project, using a panel data analysis based on random-effects regression. Findings The paper finds that having foreign directors has a positive significant impact on both aspects of carbon emissions (CE), namely, CP and CD. Foreign directors’ incentives to reveal extensive sustainability information depend on the volume of CE. The findings also indicate that foreign directors are more engaged in enhancing environmental transparency and lowering information asymmetry to maintain/ improve corporate legitimacy. Practical implications The findings show that foreign directors play a vital role as one of the main pillars of a carbon model for sustainable carbon activities and disclosure. The evidence has important insights for the managers of French listed firms, shareholders and regulators. Social implications The evidence underlines the value of foreign directors as a critical resource that enhances CE strategic decisions. Thus, the findings are valuable to managers, as they may consider balancing between foreign and local directors to benefit from a rich heterogeneous resource encompassing the diverse merits of both types of directors, with particular emphasis on foreign directors’ international exposure and experience. Originality/value This study offers significant insights, as it examines the relationship between foreign directors and both the CP and CD in the French context, which is characterized by a non-English civil law system and the issuing of many environmental, climate and emission control laws.

Carbon dioxide (CO2) emission and other greenhouse gases are rising day by day due to anthropogenic activities which lead to global warming and cause natural disasters. Thus REDD+ comes up with an initiative to reduce emissions from deforestation through Carbon accounting, in which the under developing countries Measure, Report, and Verify (MRV) the sum of Above Ground Biomass (AGB)/carbon stored in a particular forest. Nonetheless, the major challenge for REDD+ is to find an accurate method for biomass estimation. The purpose of this study was to model and map the AGB and carbon stock of Gilgit-Baltistan, Pakistan. For this purpose, we linked Landsat 8 and forest inventory data to assess the potential of Vegetation Indices (Vis) derived AGB estimation. Inventory data consisted of the tree measurements from 480 plots that data was collected in the year (June–Oct) 2016 in a 72,971 km2 (28,174 sq mi) study area, in Gilgit-Baltistan. Out of these plots, 287 was used in Calibration and 191 is used for Validation. This paper provides a regression equation between the reflection values from the Landsat-8 satellite image and sample areas where terrestrial aboveground biomass (AGB) was calculated by direct measurement method. As a result of the calculations made, a positive linear correlation between AGB and NDVI was relatively high compared to other vegetation indices i.e 0.59 in the year 2016 or for the year 2013.

Current urbanization rates concentrate the ever growing demand for food, energy and water (FEW) resources particularly in cities, making them one of the main drivers of greenhouse gas emissions. The FEW nexus integrative approach offers a potential framework for sustainable resource management in cities. However, existing nexus evaluation tools are limited in application and often inadequate. This is primarily due to the FEW nexus intricacy, the tools’ operational complexity and/or the need to input comprehensive data that is often unavailable to users. Having outlined these current gaps, this paper introduces the FEWprint, an integrated carbon accounting platform that provides an accessible process for FEW nexus-based evaluations of urban areas. This spreadsheet-based framework is employed to calculate a consumption-based footprint derived from food consumption, thermal/electrical energy use, car fuel demand, water management, and domestic waste processing. A comparative assessment between six different communities reveals significant differences in total annual emissions. The food sector impact shows emissions ranging between 993Kg/cap∗yr and 1366Kg/cap∗yr in Amsterdam and Tokyo respectively, but is also the least deviating from all considered resource sectors. This holistic carbon footprint and considered food inventory will serve as a baseline for future integrated urban farming strategies and urban design proposals to be tested.

Buildings play a vital role in reaching the targets stated by the Intergovernmental Panel on Climate Change to limit global warming to 1.5 degrees. Increasing the use of wood in construction is a proposed upcoming strategy to reduce the embodied greenhouse gas emissions of buildings. This study examines existing life cycle assessments of wooden buildings. The aim is to investigate embodied greenhouse gas emission results reported, as well as methodological approaches applied in existing literature. The study applies the protocol for Systematic Literature Reviews and finds 79 relevant papers. From the final sample, the study analyses 226 different scenarios in-depth in terms of embodied emissions, life cycle assessment method, life cycle inventory modelling and biogenic carbon approach. The analysis shows that the average reported values of embodied greenhouse gas emissions of wooden buildings are one-third to half of the embodied emissions reported from buildings in general. Additionally, from the analysis of the final sample we find that the majority of wooden building life cycle assessments apply similar methods and often leave out biogenic carbon from the assessment or simply do not declare it. This implies that the focus on variability in the different methods applied in wooden building life cycle assessments needs to be increased to establish the relationship between methodological choices and embodied emissions of wooden buildings. Further, transparency and conformity in biogenic carbon accounting in life cycle assessments is essential to enhance comparability between life cycle assessment studies and to avoid distortions in embodied GHG emission results., Frontiers in Built Environment, 7, ISSN:2297-3362

The creation of a market for steel produced by less carbon-intensive production processes, here called ‘green steel’, has been identified as a means of supporting the introduction of breakthrough emission reduction technologies into steel production. However, numerous details remain under-explored, including exactly what ‘green’ entails in the context of steelmaking, the likely competitiveness of green steel products in domestic and international markets, and potential policy mechanisms to support their successful market penetration. This paper addresses this gap through qualitative research with international sustainability experts and commercial managers from leading steel trade associations, research institutes and steelmakers. We find that there is a need to establish a common understanding of what ‘greenness’ means in the steelmaking context, and to resolve various carbon accounting and assurance issues, which otherwise have the potential to lead to perverse outcomes and opportunities for greenwashing. We identify a set of potential demand-side and supply-side policy mechanisms to support green steel production, and highlight a need for a combination of policies to ensure successful market development and avoid unintended consequences for competition at three different levels: 1) between products manufactured through a primary vs secondary steelmaking route, 2) between ‘green’ and traditional, ‘brown’ steel, and 3) with other substitutable materials. The study further shows that the automotive industry is a likely candidate for green steel demand, where a market could be supported by price premiums paid by willing consumers, such as those of high-end luxury and heavy-duty vehicles.