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Typical public institutions such as government offices, hospitals, and schools play important leading and exemplary roles in the green and low-carbon development of the whole society. This paper analyzes the business and energy consumption characteristics of public institutions, as well as the characteristics of personnel travel, and constructs a carbon accounting model for public institutions. It innovatively proposes a methodology for carbon accounting of personnel travel related to public institutions and validates and analyzes it using a comprehensive hospital as an example. The paper analyzes the carbon emission characteristics of various energy types, systems, and types of travelers in hospitals, provides schemes for the transformation of main energy systems, and corresponding emission reduction effects, thereby providing technical support for the full-chain carbon accounting of public institutions. Additionally, this paper explores the carbon reduction pathways for hospitals to support the peak carbon and carbon neutrality goals of public institutions, and promote the high-quality development of public institutions in China. [ABSTRACT FROM AUTHOR]

This article provides an overview of the papers accepted in the Special Interest Forum of Journal of Management Accounting Research focused on sustainability. The discussion outlines topics and contributions from the selected papers and positions them in relation to prior research and ongoing discussions in the field. Drawing on the "three-legged stool" model that captures the relationships between performance measurement system, incentives, and organizational structure/corporate governance, we suggest potential research avenues on sustainability in management accounting and related fields. [ABSTRACT FROM AUTHOR]

In this paper, we trace the social and material effects of a carbon verification encounter in Timor-Leste. Foregrounding the relational historicity of these resource materialities, we inquire into the disorientating but potentially generative place-based effects of carbon offsetting. We unpack carbon's elusive and unruly materiality through our participation in a verification event connected to a reforestation and carbon-offsetting program that encourages individuals and organisations from Australia to compensate for their greenhouse gas emissions by purchasing carbon credits from subsistence farmers in Timor-Leste. We interpret this making, or conjuring, of carbon through interactions between technical experts, program managers, staff, and participants over a 4-day audit of the program and, with the benefit of subsequent interviews with farmers, examine how the opacity of the carbon credit's materiality and its measurement leads to community scepticism and demands for greater methodological clarity and oversight. At the same time, we take issue with critics of market-based conservation programs who assert that carbon offsetting leads inevitably to severe adverse impacts for local communities. Activating a generative understanding of the economic logics of 'commodity indigenisation' through attention to the 'cultural biographies' or life cycle of things, we evidence fluid movements: complex socio-natural relations and moral economies that humanise nature to reveal and potentially reconfigure the otherwise alienating effects of carbon commodities and their socio-natural technical complex. [ABSTRACT FROM AUTHOR]

This paper describes the development of and gaps in knowledge in research on carbon accounting based on a systematic review of 117 papers published in influential accounting journals between 2005 and 2018. The review shows the literature has developed into four major streams of carbon accounting: carbon disclosure, management, performance and assurance, and that carbon accounting is emerging as a distinct discipline. Finally, our paper highlights future research opportunities to improve carbon accounting, so it can play an even more important role to help business achieve the climate goals of the Paris Agreement. [ABSTRACT FROM AUTHOR]

Public institutions, emblematic of public infrastructure, exhibit extensive reach and operational scope, positioning them as vanguards in China's dual carbon initiatives and serving as exemplars. Electricity and natural gas predominantly fuel the operations of public institutions. Notably, the fixed commute routes and consistent procurement patterns of office personnel yield a standardized energy consumption profile within these entities. Researching carbon emissions related to commuting and evaluating procurement strategies for reducing carbon footprints in public institutions demonstrate a precision-tailored approach. This paper, through an analysis of the energy consumption characteristics, utilization structure of public institutions, and the commuting behaviors and procurement practices of office personnel, establishes a bespoke carbon accounting model specifically designed for public institutions, seamlessly embedded within a comprehensive platform. By providing fundamental methodological frameworks and advanced technological foundations for carbon accounting in public institutions across China, this work propels the nation's efforts towards carbon peak and ultimately carbon neutrality. [ABSTRACT FROM AUTHOR]

Wave energy, as a significant renewable and clean energy source with vast global reserves, exhibits no greenhouse gas or other pollution during real-sea operational conditions. However, throughout the entire lifecycle, wave energy convertors can produce additional CO2 emissions due to the use of raw materials and emissions during transportation. Based on laboratory test data from a wave energy convertor model, this study ensures consistency between the model and the actual sea-deployed wave energy convertors in terms of performance, materials, and geometric shapes using similarity criteria. Carbon emission factors from China, the European Union, Brazil, and Japan are selected to predict the carbon emissions of wave energy convertors in real-sea conditions. The research indicates: (1) The predicted carbon emission coefficient for unit electricity generation ( E F co 2 ) of wave energy is 0.008–0.057 kg CO2/kWh; when the traditional steel production mode is adopted, the E F co 2 in this paper is 0.014–0.059 kg CO2/kWh, similar to existing research conclusions for the emission factor of CO2 for wave energy convertor (0.012–0.050 kg CO2/kWh). The predicted data on carbon emissions in the lifecycle of wave energy convertors aligns closely with actual operational data. (2) The main source of carbon emissions in the life cycle of a wave energy converter, excluding the recycling of manufacturing metal materials, is the manufacturing stage, which accounts for 90% of the total carbon emissions. When the recycling of manufacturing metal materials is considered, the carbon emissions in the manufacturing stage are reduced, and the carbon emissions in the transport stage are increased, from about 7% to about 20%. (3) Under the most ideal conditions, the carbon payback period for a wave energy convertor ranges from 0.28 to 2.06 years, and the carbon reduction during the design lifespan (20 years) varies from 238.33 t CO2 (minimum) to 261.80 t CO2 (maximum). [ABSTRACT FROM AUTHOR]

Blue carbon has been proposed as a nature-based solution for climate change mitigation; however, a limited number of published works and data and knowledge gaps hinder the development of small island developing states' (SIDS) national blue carbon resources globally. This paper reviews the blue carbon ecosystems of Seychelles as a case study in the context of SIDS, comparing estimations by the Blue Carbon Lab and recent blue carbon (mangrove and seagrass) evaluations submitted to the Seychelles national government. Mangroves (2195 ha, 80% in Aldabra Atoll) and seagrasses (142,065 ha) dominate in Seychelles, with coral reefs having the potential for carbon sequestration (169,000 ha). Seychelles is on track to protecting its blue carbon, but these systems are threatened by rising sea levels, coastal squeeze, erosion, severe storms, and human activities. The importance of carbon inventories, accounting institutions, and continuous monitoring of blue carbon systems is discussed. Blue accounting is necessary for accurate accounting of carbon sequestration and carbon storage, generating carbon credits, and representing impactful reductions in greenhouse gases for NDCs. Challenges and opportunities include policy legislation regarding ownership rights, accreditation and certification for carbon credits, sustainable financing mechanisms like natural asset companies and blue tokens, local engagement for long-term success, and carbon market dynamics following COP27. The restoration and regulation of blue carbon resources for optimal ecosystem services delivery, carbon inventories, and blue carbon policy are recommended development priorities. Blue carbon ecosystems have the potential to contribute to NDCs of SIDS while simultaneously offering sustainable development pathways for local communities through the multiple ecosystem services they provide. [ABSTRACT FROM AUTHOR]

An initial carbon emission calculation formula for the pulp molding industry was first proposed in accordance with the calculation guidelines provided by the Intergovernmental Panel on Climate Change (IPCC). The formula was primarily developed by utilizing the greenhouse gas accounting methods used in the pulp and paper industry and the life cycle assessment (LCA) theory. Carbon dioxide emissions coming into being during the production processes of dry-press and wet-press pulp molding were calculated individually, alongside the carbon emission factors throughout the lifecycle of the products. This study also delivers a comparative analysis of pulp molding products and similar cushion packaging materials. Moreover, the findings reveal that during the production phase, particularly in the formative stages of pulp molding, substantial carbon dioxide emissions would be produced, with dry-press pulp molding products exhibiting markedly higher carbon emission factors than their wet-press counterparts. The primary objective of achieving low-carbon transformation for the pulp molding industry was to reduce the carbon emissions caused by the forming process, primarily by improving the forming process and enhancing energy efficiency or utilizing clean energy. [ABSTRACT FROM AUTHOR]

Atmospheric carbon dioxide emanating from activities associated with the construction of buildings in the UK contributes approximately 16% of the uk's total emissions and will need to be reduced significantly to meet international agreements. Against this scenario, this paper presents a novel perspective for carbon accounting and trading that proposes the use of a platform for the uk construction industry as a possible solution. This suggestion assumes that taxation should be synchronised with phases of the entire life cycle of the building and that tax credits (or deficits) should remain an asset of the building itself. In this regard, a strategy is in place in the uk, but with gaps in how it will be implemented. To resolve these gaps, firstly, this paper explores and integrates three socio-technical components (i.e., carbon accounting, trading, and certification) that form an essential set of tools required for the management of taxes directed at property developers and construction companies. Then, it points out the need for a suite of computer-based systems to facilitate the recording of emissions information, the purchase of carbon offsets, and a way to access specialist financial services. As a result, a trading platform is conceptualised that makes use of blockchain technology as a foundation for future research. [ABSTRACT FROM AUTHOR]

Under the global carbon neutrality initiative, carbon emissions from the transportation sector are becoming increasingly prominent due to the growth in vehicle ownership. And electric mobility may be a potentially effective measure to reduce road traffic carbon emissions and achieve a green transformation of transportation. This paper systematically collates the relevant carbon accounting standards for the automotive industry and elaborates the current status of road transport greenhouse gas emissions by combining the data from the International Energy Agency. And by comparing the lifecycle carbon footprint of various energy types of vehicles, the necessity and feasibility of electric mobility to reduce carbon emissions are discussed. However, the comparison of vehicle lifecycle carbon footprints shows that electric vehicles (EVs) are not as environmentally friendly as expected, although they can significantly reduce road traffic carbon emissions. The high carbon emissions from the manufacturing process of the core components of EVs, especially the power battery, reduce the low‐carbon potential of electric mobility. Therefore, the carbon emission reduction strategies and outcomes of automakers in the automotive industry chain have been further reviewed. Finally, focusing on vehicle power batteries, this article reviews the technologies such as refined management and echelon utilization that can make EVs more environmentally friendly and promote carbon neutrality in the transportation sector. [ABSTRACT FROM AUTHOR]

This paper compares the different methodologies used to measure greenhouse gas (GHG) emissions in forty-seven Brazilian cities. The paper highlights the characteristics, similarities, and differences between these methodologies to show how they can impact GHG results. In line with previous literature, it demonstrates how different carbon accounting approaches produce different GHG results. Furthermore, it demonstrates that the lack of transparency in GHG reports hinders accurate assessments of results and the ability to make comparisons between cities. When analyzing the GHG inventory of a given city or comparing GHG results among cities, in order to understand variations, it is essential to identify the methodology, base year, emission sources, global warming potential, and calculation methods used to derive results. This paper contributes to the literature discussing the consistency and comparability of GHG emissions data at the city level. It also uses the reality of Brazilian cities, thus addressing a literature gap in climate governance studies, which tend to focus on cities from Global North. This study provides insights to academics and policymakers on how to develop broader, more complete, and more transparent GHG inventories, and evidence precautions that should be taken when analyzing a city's GHG report. [ABSTRACT FROM AUTHOR]

Abstract Typical public institutions such as government offices, hospitals, and schools play important leading and exemplary roles in the green and low-carbon development of the whole society. This paper analyzes the business and energy consumption characteristics of public institutions, as well as the characteristics of personnel travel, and constructs a carbon accounting model for public institutions. It innovatively proposes a methodology for carbon accounting of personnel travel related to public institutions and validates and analyzes it using a comprehensive hospital as an example. The paper analyzes the carbon emission characteristics of various energy types, systems, and types of travelers in hospitals, provides schemes for the transformation of main energy systems, and corresponding emission reduction effects, thereby providing technical support for the full-chain carbon accounting of public institutions. Additionally, this paper explores the carbon reduction pathways for hospitals to support the peak carbon and carbon neutrality goals of public institutions, and promote the high-quality development of public institutions in China.

With the escalating challenges of climate change and the imperative for carbon neutrality, evaluating the carbon footprint of regional power systems becomes crucial. To address this issue, a low-carbon evaluation framework for regional power systems is developed. First, this study identifies the fundamental requirements that the index system for the low-carbon power system should follow and specifies the general direction for the index system's creation. Second, an evaluation model for carbon reduction ability is proposed by considering generation side, grid side and load side of the power system. Then, a comparative evaluation model for the carbon reduction capability of multi-regional power systems is proposed to spatiotemporally compare the carbon reduction capability of different power systems. Next, a quantification method for the weights of low-carbon evaluation indicators is established based on the power system simulation of multi-scenario scheduling and index sensitivity analysis method. Finally, a low-carbon comprehensive score for regional power systems is created by combining the evaluation results of the system's carbon reduction capacity with index weights. The practical research results in a region of Zhejiang province in China demonstrate that the proposed model can provide a reasonable and feasible evaluation plan for the low-carbon construction of regional power systems. [ABSTRACT FROM AUTHOR]

In recent years, much attention has been focused on carbon accounting for harvested wood products in national greenhouse gas inventories. The methods used for national accounting, however, are not suited to corporate or value chain accounting. This is largely due to the practical difficulties that companies face in assembling the historical production data and other information required by national accounting methods. In addition, national accounting methods produce results that are heavily influenced by historical data and past practices. As a result, these methods provide little insight into opportunities for improvement. In this paper, options are considered for corporate and value chain accounting of carbon in forest products in use. One method is identified that avoids many of the difficulties associated with national accounting methods. The method estimates the amount of carbon in products expected to remain in use for at least 100 years and, therefore, the method is called the 100-year method. A review of forest product time-in-use distributions being used in several countries to develop national carbon inventories reveals that many of them were not designed to produce realistic estimates of the amount of product remaining in use for 100 years. U.S. housing data are used to demonstrate, however, that the time-in-use information used to develop the U.S. national inventory can be used in the 100-year method without over estimating 100-year carbon sequestration in U.S. housing. [ABSTRACT FROM AUTHOR]

A social science perspective to carbon accounting is essential for determining the appropriate allocation of reduction responsibility, and thus contributing to addressing the climate crisis. It is crucial to have a comprehensive review of the literature in this field to better understand how relevant research has evolved, and to identify gaps that future studies need to work on. Based on the bibliographic database from the Web of Science (WOS), we identified 897 publications relevant to carbon accounting in the social sciences published between 1997 and 2020. Bibliometric analysis is applied to analyze the trends and features of carbon accounting research in the social sciences. The results show that international trade has spurred considerable scholarly interest in responsibility allocation from a consumption perspective. IO (input–output) analysis that can be used to derive embodied emissions in trade has therefore become the most popular method in this domain. It is also revealed that few publications have addressed quantification of emissions at organizational level. In consideration of the importance of organizations especially corporations in emission reduction, a shift of priority to this particular area is needed for further research. Carbon label and supply chain have emerged as a subject in keywords analysis, but have not been addressed enough either. To achieve carbon neutrality, solely relying on actions at country and organizational level may not be sufficient. Greener consumption behaviors of the public and individuals could play a remarkable role. Thus, it is important to formulate a consistent framework for labeling carbon embodied in products and investigate the drivers of consumers' low-carbon choices. [ABSTRACT FROM AUTHOR]

The proposal of the dual carbon goal and the blue economy in China has sparked a keen interest in carbon emissions reduction from sewage treatment. Carbon accounting in urban sewage plants serves as the foundation for carbon emission reduction in sewage treatment. This paper re-evaluated carbon accounting in the operational processes for urban sewage treatment plants to develop a novel carbon emission evaluation model for anaerobic-anoxic-oxic treatment plants. The results show that the carbon emissions generated by non-carbon dioxide gases far exceed the carbon emissions from carbon dioxide alone. Moreover, the recycling of sewage leads to carbon emissions reduction that offsets the carbon emissions generated during the operation of the sewage plant. Also, the carbon emissions generated by sewage treatment plants are lower than those generated by untreated sewage. The findings and insights provided in this paper provide valuable references for carbon accounting and the implementation of low-carbon practices in urban sewage treatment plants. [Display omitted] • A novel carbon emission evaluation model for AAO treatment plants was proposed. • Mechanical processes generated higher carbon emissions than energy and chemicals. • The determination of direct and indirect emissions of CO 2 from sewage plants. • Sewage recycling can offset carbon emissions from the operation of sewage plants. [ABSTRACT FROM AUTHOR]

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.

Background: Wood carbon fractions (CFs)—the proportion of dry woody biomass comprised of elemental carbon (C)—are a key component of forest C estimation protocols and studies. Traditionally, a wood CF of 50% has been assumed in forest C estimation protocols, but recent studies have specifically quantified differences in wood CFs across several different forest biomes and taxonomic divisions, negating the need for generic wood CF assumptions. The Intergovernmental Panel on Climate Change (IPCC), in its 2006 "Guidelines for National Greenhouse Gas Inventories", published its own multitiered system of protocols for estimating forest C stocks, which included wood CFs that (1) were based on the best available literature (at the time) and (2) represented a significant improvement over the generic 50% wood CF assumption. However, a considerable number of new studies on wood CFs have been published since 2006, providing more accurate, robust, and spatially- and taxonomically- specific wood CFs for use in forest C estimation. Main text: We argue that the IPCC's recommended wood CFs and those in many other forest C estimation models and protocols (1) differ substantially from, and are less robust than, wood CFs derived from recently published data-rich studies; and (2) may lead to nontrivial errors in forest C estimates, particularly for countries that rely heavily on Tier 1 forest C methods and protocols (e.g., countries of the Global South with large expanses of tropical forests). Based on previous studies on this topic, we propose an alternative set of refined wood CFs for use in multiscale forest C estimation, and propose a novel decision-making framework for integrating species- and location-specific wood CFs into forest C estimation models. Conclusion: The refined wood CFs that we present in this commentary may be used by the IPCC to update its recommended wood CFs for use in forest C estimation. Additionally, we propose a novel decision-making framework for integrating data-driven wood CFs into a wider suite of multitiered forest C estimation protocols, models, and studies. [ABSTRACT FROM AUTHOR]

Built-up area (BUA) significantly contributes to global greenhouse gas emissions, making strategic spatial planning crucial for carbon emission control. Given the diverse land use patterns and carbon emission sources in BUAs, this study proposed a land-based strategy system for carbon emission assessment and optimization. A three-step method was devised to create a planner-friendly tool for implementing the system, which involves carbon emission intensity calculation based on current land use, spatial illustration of carbon emission intensities based on land use planning, and planning program optimization and emission reduction effect assessment. The method was applied to the central urban area of Changxing County (Zhejiang) in China. The results showed that the structures and emission intensities of urban land use substantially influenced the overall carbon emissions in the central urban area. Our comprehensive land use optimization strategies reduced the overall carbon emissions of the central urban area by 36.9% when compared to the original planning program. The Monte Carlo simulation indicated that land use structure optimization and emission intensity control measures could reduce carbon emission rate by 5.20% to 18.28%, and 18.44% to 31.67%, respectively. The results underlined the importance of making specific adjustments to land use structure and implementing intensity control measures for effective carbon reduction. In conclusion, this study offers methods and insights for urban planners in creating sustainable and low-carbon urban spaces. [ABSTRACT FROM AUTHOR]

Abstract Public institutions, emblematic of public infrastructure, exhibit extensive reach and operational scope, positioning them as vanguards in China’s dual carbon initiatives and serving as exemplars. Electricity and natural gas predominantly fuel the operations of public institutions. Notably, the fixed commute routes and consistent procurement patterns of office personnel yield a standardized energy consumption profile within these entities. Researching carbon emissions related to commuting and evaluating procurement strategies for reducing carbon footprints in public institutions demonstrate a precision-tailored approach. This paper, through an analysis of the energy consumption characteristics, utilization structure of public institutions, and the commuting behaviors and procurement practices of office personnel, establishes a bespoke carbon accounting model specifically designed for public institutions, seamlessly embedded within a comprehensive platform. By providing fundamental methodological frameworks and advanced technological foundations for carbon accounting in public institutions across China, this work propels the nation’s efforts towards carbon peak and ultimately carbon neutrality.

Atmospheric carbon dioxide emanating from activities associated with the construction of buildings in the UK contributes approximately 16% of the uk’s total emissions and will need to be reduced significantly to meet international agreements. Against this scenario, this paper presents a novel perspective for carbon accounting and trading that proposes the use of a platform for the uk construction industry as a possible solution. This suggestion assumes that taxation should be synchronised with phases of the entire life cycle of the building and that tax credits (or deficits) should remain an asset of the building itself. In this regard, a strategy is in place in the uk, but with gaps in how it will be implemented. To resolve these gaps, firstly, this paper explores and integrates three socio-technical components (i.e., carbon accounting, trading, and certification) that form an essential set of tools required for the management of taxes directed at property developers and construction companies. Then, it points out the need for a suite of computer-based systems to facilitate the recording of emissions information, the purchase of carbon offsets, and a way to access specialist financial services. As a result, a trading platform is conceptualised that makes use of blockchain technology as a foundation for future research.

The urban carbon footprint (UCF) is an important tool for assessing an organization's ecological impacts and in guiding sustainability efforts. This calculation is usually measured in tons of carbon dioxide equivalent (CO2-eq). Calculations provide important data to determine strategies to reduce the carbon footprint and establish sustainability targets. Various standards and protocols guide UCF calculation, and many organizations aim to make these data transparent to their stakeholders and the public. This study aims to calculate the UCF of Sarıçam Municipality (SM) in the Adana Province of Türkiye. This study includes the greenhouse gas emission inventories resulting from all activities of the SM main service building, guest house, construction site service building, Cultural Center service building, and additional service buildings between 1 January 2022 and 31 December 2022. The calculations include generator fuel consumption, electricity consumption, the refrigerant gas leaks and refills resulting from these activities, the fuel consumed in vehicles owned by the company or whose fuel consumption is under company control, emissions originating from personal travel, emissions originating from customers and visitors, emissions originating from business travel, purchases, etc. Emissions from products purchased and emissions from waste transportation are included. The findings show that, in 2022, the total UCF of SM was equal to 10,862.46 tons of CO2-eq. The Paris Agreement aims to reduce the per capita emissions to approximately two tons of CO2-eq by 2030. The carbon footprint per employee within the municipality was calculated at 12.43 tons of CO2-eq, as derived from the analyzed data. The results reveal the importance of implementing sustainable practices and strategies within SM, such as energy efficiency measures, waste reduction, and the adoption of renewable energy sources, to mitigate its carbon footprint. This study plans to provide a basis for SM's reduction efforts by keeping greenhouse gas emissions under control. [ABSTRACT FROM AUTHOR]

Once a little-scrutinized and largely optional aspect of corporate greenhouse gas emissions disclosure, Scope 3 emissions accounting and reporting is now a common element of voluntary climate best practice and is increasingly being adopted as part of new mandatory corporate climate disclosure policies. As Scope 3 disclosure becomes more central to what companies are asked (or required) to do, we perhaps should ask anew what exactly it is we are trying to accomplish. While those NGOs and other stakeholders that designed the Scope 3 framework and who have included it in highly influential corporate leadership programs were well-intentioned, it is becoming clear that the systemas designed is ill-suited to serve its fundamental purpose: driving corporate actions to reduce, avoid, and remove greenhouse gas emissions. Scope 3 inventories are often seen as an end in and of themselves, yet from a climate perspective, they are only tools--and only useful if they help lead to positive emissions impact. What companies are asked to do regarding value chain emissions is not adequately aligned with what climate science demands. Therefore, greenhouse gas accounting, disclosure, and leadership programs and rules must modernize their approaches to Scope 3. Options include: limiting data collection requirements to seeking actionable, primary data; using proxy data only as a baseline from which the demonstrated impact of emissions-reducing interventions can be credited by target setting and leadership programs; and by fully embracing the use of verified market mechanisms to enable investments in positive emissions impact. [ABSTRACT FROM AUTHOR]

Remote islands, comprising over one-sixth of the Earth's surface area and home to approximately 9% of the global population, face formidable challenges in securing affordable, sustainable, and reliable energy. This paper presents a pioneering investigation into Mornington Island's transition from diesel reliance to renewable energy predominance over the next four decades. By demonstrating the tangible benefits of renewable energy implementation on Mornington Island, this research provides compelling simulated evidence that blending traditional and renewable energy sources can revolutionize energy provision for small island communities. Employing hybrid Wind-Solar renewable energy systems bolstered by an effective battery storage system (ESS), this innovative approach ensures a seamless shift to renewable energy, resilient against seasonal variations and extreme weather events such as cyclones. Our analysis, conducted through a tech-economic model simulating each 5% increment of renewable energy penetration, reveals that renewable energy outperforms traditional diesel generation in terms of affordability over a 40-year operational span. Specifically, a 95% renewable energy penetration yields the lowest levelized energy cost ($162.2/MWh), resulting in a remarkable $8.54 million reduction in diesel costs. A 5% diesel component secures annual energy supply, bridging the gap during periods of seasonal renewable energy variability and extreme cyclonic weather. While achieving 100% renewable energy generation is financially feasible, challenges arise in scaling battery capacity to stabilize energy supply during cyclone seasons. Moreover, our carbon accounting model indicates that although the construction of renewable energy infrastructure entails some indirect (Scope 3) carbon emissions, a 95% renewable penetration mitigates emissions by 90% compared to traditional diesel generation, amounting to a reduction of 39.17 kilotons over the 40-year period. This comprehensive study provides policymakers with invaluable insights, fostering a holistic understanding of the financial, technical, environmental, and political dimensions inherent in island energy transitions.

Every year New Zealand measures 1/5th of the permanent sample plots of the National Planted Forest Inventory administered by the Ministry for the Environment (MFE). This means that all plots are measured once during a five-year cycle to provide the full inventory, while each measurement year in its own right provides a random nationally-representative sample of New Zealand's plantation forests.Land-use change and planted forest area are highly dynamic in New Zealand compared to forests in many northern hemisphere countries and every year new plots are added to the inventory due to new afforestation areas. Over time, old plot data representing stands that have been recently harvested will be replaced with measurements of the new forests growing on these sites or will drop out altogether due to improvements in mapping or deforestation. This means that estimates from a single year's plot measurements can give different results from the previous year due to the changes that the plantation forest estate experiences from year to year.In this paper we analyse results for the latest measurement cycle (Panels 2016 - 2020) and identify any issues or trends in carbon stocks. We use all panel data plus data from previous periodic forest inventories to generate a fully representative yield table for all plantation forests in the sub-categories of Kyoto Protocol-compliant afforestation and other planted forests (“non-Kyoto”). Furthermore, we use an imputation approach to provide a statistically accurate representation of stock changes over time. The yield tables generated are used in MFE's Land Use Carbon Analysis System (LUCAS) to generate estimates of carbon stocks and stock changes for international reporting.The estimated mean carbon sequestration rate over the typical rotation for New Zealand's dominant plantation species is higher than the default range provided by the IPCC (Intergovernmental Panel on Climate Change). Predicted carbon sequestration in non-Kyoto planted forests (10.5 tC ha−1 yr−1) exceeds the estimated carbon sequestration in Kyoto-compliant planted forests (9.8 tC ha−1 yr−1) with both at the upper range of estimates for temperate plantation forests (IPCC). Current mean carbon stocks are significantly larger in Kyoto-compliant plantation forests (169 tC ha−1) than in non-Kyoto planted forests (108 tC ha−1) across New Zealand, largely because they are on average five years older. Estimated Mean annual increment, m3 ha−1 yr−1 expressed as a comparable index (“300Index”) indicates that Kyoto-compliant forest land has slightly higher productivity than non-Kyoto planted forests, but because the latter are composed of younger stands, greater carbon sequestration rates but lower current stocks are estimated. Plots with slower growing tree species such as Douglas-fir, cypresses and coastal redwood are now an increasing part of the Kyoto-compliant estate, reducing the overall sequestration rates for this forest type.

Blue carbon has been proposed as a nature-based solution for climate change mitigation; however, a limited number of published works and data and knowledge gaps hinder the development of small island developing states’ (SIDS) national blue carbon resources globally. This paper reviews the blue carbon ecosystems of Seychelles as a case study in the context of SIDS, comparing estimations by the Blue Carbon Lab and recent blue carbon (mangrove and seagrass) evaluations submitted to the Seychelles national government. Mangroves (2195 ha, 80% in Aldabra Atoll) and seagrasses (142,065 ha) dominate in Seychelles, with coral reefs having the potential for carbon sequestration (169,000 ha). Seychelles is on track to protecting its blue carbon, but these systems are threatened by rising sea levels, coastal squeeze, erosion, severe storms, and human activities. The importance of carbon inventories, accounting institutions, and continuous monitoring of blue carbon systems is discussed. Blue accounting is necessary for accurate accounting of carbon sequestration and carbon storage, generating carbon credits, and representing impactful reductions in greenhouse gases for NDCs. Challenges and opportunities include policy legislation regarding ownership rights, accreditation and certification for carbon credits, sustainable financing mechanisms like natural asset companies and blue tokens, local engagement for long-term success, and carbon market dynamics following COP27. The restoration and regulation of blue carbon resources for optimal ecosystem services delivery, carbon inventories, and blue carbon policy are recommended development priorities. Blue carbon ecosystems have the potential to contribute to NDCs of SIDS while simultaneously offering sustainable development pathways for local communities through the multiple ecosystem services they provide.

Carbon accounting is primarily a process for measuring, reporting, and allocating greenhouse gas emissions from human activities, thus enabling informed decision-making to mitigate climate change and foster responsible resource management. There is a noticeable upsurge in the academia regarding carbon accounting, which engenders complexity due to the heterogeneity of practices that fall under the purview of carbon accounting. Such plurality has given rise to a situation where diverse interpretations of carbon accounting coexist, often bereft of uniformity in definition and application. Consequently, organisations need a standardised, comprehensive, and sequentially delineated carbon accounting framework amenable to seamless integration into end-to-end manufacturing systems. This research commences with the progressive evolution of the conceptual definition of carbon accounting. Then, it delves into the current state of carbon accounting in manufacturing systems and supply chains, revealing gaps and implementation issues warranting future scholarly exploration. [ABSTRACT FROM AUTHOR]

Coastal ecosystems are integral to global carbon cycling and are increasingly recognised for their role in mitigating climate change. Within these ecosystems, the dynamics of carbon storage are diverse, varying significantly across different habitats. However, existing management strategies often focus predominantly on vegetated habitats neglecting the contributions of non-vegetated areas. We address this knowledge gap by providing a quantitative spatial assessment of carbon storage across coastal seascapes varying in plant biomass. Our comprehensive multi-habitat inventory of carbon stocks in the United Arab Emirates confirmed that mangroves are the largest carbon-storing habitat per hectare (94.3 t/ha), followed by saltmarshes (63.6 t/ha), microbial mats (51.6 t/ ha), mudflats (46.8 t/ha), seagrass (32.5 t/ha), and coastal sabkha (31.0 t/ha).Mean carbon content in the top 50 cm of mangrove soils (53.9 t/ha) was similar to saltmarshes (52.7 t/ha), microbial mats (51.6 t/ha), and mudflats (46.8 t/ha). We highlight the importance of including non-vegetated habitats in carbon accounting and management strategies. Our findings suggest that a more context-specific whole-system approach is essential for guiding effective ecosystem management and designing ecologically meaningful Nature-based Solutions (NbS). Adopting this broader perspective in NbS can ensure more comprehensive conservation and restoration outcomes, which not only protect and enhance blue carbon ecosystems but also contribute to broader ecological and social benefits. This approach is pivotal for advancing our understanding of interconnected coastal ecosystems and their role in climate change mitigation. [ABSTRACT FROM AUTHOR]

Abstract Under the global carbon neutrality initiative, carbon emissions from the transportation sector are becoming increasingly prominent due to the growth in vehicle ownership. And electric mobility may be a potentially effective measure to reduce road traffic carbon emissions and achieve a green transformation of transportation. This paper systematically collates the relevant carbon accounting standards for the automotive industry and elaborates the current status of road transport greenhouse gas emissions by combining the data from the International Energy Agency. And by comparing the lifecycle carbon footprint of various energy types of vehicles, the necessity and feasibility of electric mobility to reduce carbon emissions are discussed. However, the comparison of vehicle lifecycle carbon footprints shows that electric vehicles (EVs) are not as environmentally friendly as expected, although they can significantly reduce road traffic carbon emissions. The high carbon emissions from the manufacturing process of the core components of EVs, especially the power battery, reduce the low‐carbon potential of electric mobility. Therefore, the carbon emission reduction strategies and outcomes of automakers in the automotive industry chain have been further reviewed. Finally, focusing on vehicle power batteries, this article reviews the technologies such as refined management and echelon utilization that can make EVs more environmentally friendly and promote carbon neutrality in the transportation sector.

The construction sector is a key actor in fighting climate change. A clear and comprehensive accounting of its carbon emission responsibility is the basis for effective emission mitigation actions. The intersectoral and interregional trade of the construction sector complicates emission responsibility allocation. Neglecting such trade flows or measuring them from a single perspective may cause the sector's emission status to be misinterpreted. Hence, based on the environmentally extended multiregional input-output model, this paper establishes the construction sector's multiprinciple emission responsibility accounting framework and conducts multiple accounting for China's construction sector. The emission distribution and transfer across regions and sectors are systematically revealed, and various accounting principles, regional clusters, and corresponding policy implications are compared and discussed. The results show significant differences in the emission responsibilities of the construction sector under different principles, indicating that the choice of principles will greatly affect the determination of responsibility and corresponding policy priorities, which requires careful consideration. The emission responsibilities in different regions also have notable heterogeneity under each principle and are further clustered into three main emission patterns, suggesting that classified and targeted emission mitigation strategies should be adopted. The emission transfer analysis demonstrates that the construction sector is a typical end-of-chain sector with high emission-pulling effects on upstream industries and tiny emission-pushing effects on downstream industries, resulting in varied incentive impacts under each principle. Overall, this study contributes extensive insights into the emission responsibility of the construction sector, supporting common but differentiated emission reduction targets and policy settings. • A multiprinciple carbon accounting model for the construction sector is developed. • The emission distribution and transfer across regions and sectors are explored. • Accounting principles, emission patterns, and policy implications are compared. • Great disparities under various principles alert multiperspective strategy setting. • Regional heterogeneity in emissions emphasizes differentiated mitigation actions. [ABSTRACT FROM AUTHOR]

This paper introduced a non-monetary double-entry carbon accounting method for entities in emission trading systems. To mitigate climate change, government imposed carbon emission reduction obligations to industries with high greenhouse gas emissions. These entities performed carbon accounting and participated in emission trading systems annually to acquire enough carbon emission allowance and carbon credit to compensate for their greenhouse gas emissions. However, current carbon accounting methods did not account for their long-term emission potential, undermining assessment for their sustainability and financial risk. The proposed method addressed this issue by considering carbon emission allowance and carbon credit as carbon asset and emission potential from life cycle and embodied carbon assessment as long-term liability. Double-entry accounting methods were used to introduce carbon accounting balance sheet, income statement and flow statements and to enable carbon management performance analysis by analogous methods on financial statements. A case study was performed with historical data of an emission trading system. The result revealed that an entity's future carbon emission potential imposed significant long-term liability and risk. Its relevant emission expense was also found to incur much earlier before the actual emission. But more research was needed to expand the method to entities with their carbon neutrality targets, to enable comparison of entities in different emission trading systems and to ensure data credibility in generated reports. • A non-monetary double-entry carbon accounting method is proposed. • Future carbon emission potential is considered as a long-term liability. • Balance sheet, income statement and flow statement for carbon accounting is included. • Financial ratio methods can be used to assess carbon management and risk of entities. • An entity incurs its carbon emission liability when it purchases its carbon-emitting asset. [ABSTRACT FROM AUTHOR]

Wave energy, as a significant renewable and clean energy source with vast global reserves, exhibits no greenhouse gas or other pollution during real-sea operational conditions. However, throughout the entire lifecycle, wave energy convertors can produce additional CO2 emissions due to the use of raw materials and emissions during transportation. Based on laboratory test data from a wave energy convertor model, this study ensures consistency between the model and the actual sea-deployed wave energy convertors in terms of performance, materials, and geometric shapes using similarity criteria. Carbon emission factors from China, the European Union, Brazil, and Japan are selected to predict the carbon emissions of wave energy convertors in real-sea conditions. The research indicates: (1) The predicted carbon emission coefficient for unit electricity generation (EFco2) of wave energy is 0.008–0.057 kg CO2/kWh; when the traditional steel production mode is adopted, the EFco2 in this paper is 0.014–0.059 kg CO2/kWh, similar to existing research conclusions for the emission factor of CO2 for wave energy convertor (0.012–0.050 kg CO2/kWh). The predicted data on carbon emissions in the lifecycle of wave energy convertors aligns closely with actual operational data. (2) The main source of carbon emissions in the life cycle of a wave energy converter, excluding the recycling of manufacturing metal materials, is the manufacturing stage, which accounts for 90% of the total carbon emissions. When the recycling of manufacturing metal materials is considered, the carbon emissions in the manufacturing stage are reduced, and the carbon emissions in the transport stage are increased, from about 7% to about 20%. (3) Under the most ideal conditions, the carbon payback period for a wave energy convertor ranges from 0.28 to 2.06 years, and the carbon reduction during the design lifespan (20 years) varies from 238.33 t CO2 (minimum) to 261.80 t CO2 (maximum).

The chemical industry is a typical high-carbon emitting industry, and achieving the goal of net zero emissions by 2050 is challenging. Therefore, metal chemical enterprises have to explore a special path of low-carbon development. This article conducted a case study on a Chinese metal chemical production enterprise with a processing scale of 28,000 t/year. Starting from the analysis of energy consumption carbon emissions, this article used available statistical data at the enterprise level to build a carbon emission estimation model for the enterprise combining different emission categories. Moreover, we also calculated the carbon emissions and carbon emission intensity of the enterprise from 2014 to 2022. Further quantitative analyses on the impact of production scale, energy efficiency, energy structure, and emission coefficient on carbon increment were also conducted using a logarithmic mean divisia index (LMDI) model. The results showed that the reduction in carbon emissions of the enterprise during the research period was due to the improvement of energy efficiency, while the production scale and energy structure served as important driving factors. Based on the results, this article proposes some policy suggestions on the future direction and focus of the enterprise's carbon reduction work. [ABSTRACT FROM AUTHOR]

Focusing on U.S. oil and gas companies following the SEC's investigation of ExxonMobil's climate risk issues, this study investigates the impact of climate change risk (CCR) disclosure on corporate accounting choices. After examining U.S. oil and gas firms' 10-K filings, carbon disclosure project (CDP) reports, and multi-source corporate sustainability reports, we find a positive association between CCR disclosure and the full cost (FC) accounting choice, designating that oil and gas firms with greater CCR disclosures are more likely to adopt the FC method to record oil and gas exploration activities. Our study responds to the SEC's2010 and 2022 Climate Change Disclosure Guidance and encourages more oil and gas companies to disclose CCR and its impact on financial reporting to facilitate transparent transitions towards a low-carbon economy. [ABSTRACT FROM AUTHOR]

Globally, the reduction of excessive N losses and greenhouse gas (GHG) emissions is a central environmental challenge in the 21 century. China has huge associated emissions during both production and land application phases. In addition, 70% of N fertilizer in China is produced and land applied as urea, which has high associated emissions. This study utilized life cycle analysis to compare the carbon emission capacity of different N fertilizers and quantified GHG emissions from different N fertilizer chains within China. This enabled a new innovative reform model to be proposed, which aims to decrease the carbon footprint and increase the net ecosystem carbon budget of China. The results showed that the carbon footprint of the N fertilizer industry was about 229 Tg·yr-1 CO2-eq in 2020. Through changes away from urea through the production and land application of a mix of newly emerging fertilizers, liquid fertilizers and standard fertilizer reductions to 174-182 Tg·yr-1 CO2-eq. Through the upgrading of mineral N fertilizer production technology, the carbon footprint of N fertilizer chain can be reduced by 34.8 Tg·yr-1 CO2-eq. Such reductions would reduce China's total GHG emissions to 140-147 Tg·yr-1 CO2-eq. [ABSTRACT FROM AUTHOR]