330 results
Search Results
2. Carbon Accounting for Electricity Use of End Users: A Critical Review
- Author
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Wang, Jingliang, Luo, Lijian, Xu, Zhe, Hu, Ke, Yang, Qing, Wang, Qingrui, Wang, Luyao, Xu, Zishuo, Wu, Yelong, Ling, Chen, Förstner, Ulrich, Series Editor, Rulkens, Wim H., Series Editor, Han, Dongfei, editor, and Bashir, Mohammed J. K., editor
- Published
- 2024
- Full Text
- View/download PDF
3. 制浆造纸行业温室气体排放核算 标准与方法浅析.
- Author
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宋佳翼, 程正柏, 刘利琴, 曹海兵, 张小红, 刘一山, 刘洪斌, and 安兴业
- Subjects
PAPER industry ,CARBON emissions ,ACCOUNTING methods ,PAPER pulp ,GREENHOUSE gases ,ACCOUNTING standards - Abstract
Copyright of China Pulp & Paper is the property of China Pulp & Paper Magazines Publisher and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)
- Published
- 2023
- Full Text
- View/download PDF
4. Carbon neutral higher education institutions: a reality check, challenges and solutions
- Author
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Ahonen, Veronica Lucia, Woszczek, Aleksandra, Baumeister, Stefan, Helimo, Ulla T., Jackson, Anne Kristiina, Kopsakangas-Savolainen, Maria, Kääriä, Juha, Lehtonen, Tommi, Luoranen, Mika, Pongrácz, Eva, Soukka, Risto, Vainio, Veera, and El Geneidy, Sami
- Published
- 2024
- Full Text
- View/download PDF
5. Using a Data-Mining Approach to Unveil Greenhouse Gas Emission Intensities of Different Pulp and Paper Products.
- Author
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Nabinger, Alec, Tomberlin, Kristen, Venditti, Richard, and Yao, Yuan
- Abstract
Life Cycle Assessment (LCA) has been used to evaluate the life-cycle Greenhouse Gas (GHG) emissions of pulp and paper production, and most previous studies rely on process-based models for specific product types (e.g., printing paper), industry-average data, or information from a few mills. In this work, a data-mining approach is used to quantify GHG emissions intensities of different paper products manufactured by the U.S. mills. Facility-level emission data collected from publically available governmental databases and mill-level production data collected from the private sector were integrated to track the GHG emissions for different product lines and paper products in mills (in total, 165 mills were matched and analyzed). The results highlight the ranges of GHG emissions intensities by different product groups and categories, and can be used as a transparent data source for LCA practitioners, policymakers, and the pulp and paper industry to perform further analysis on carbon accounting and strategic planning for GHG mitigation. [ABSTRACT FROM AUTHOR]
- Published
- 2019
- Full Text
- View/download PDF
6. Using a Data-Driven Approach to Unveil Greenhouse Gas Emission Intensities of Different Pulp and Paper Products
- Author
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Kristen Emily Tomberlin, Richard A. Venditti, Yuan Yao, and Alec Nabinger
- Subjects
Data source ,Strategic planning ,0209 industrial biotechnology ,Carbon accounting ,Pulp (paper) ,02 engineering and technology ,010501 environmental sciences ,Environmental economics ,engineering.material ,Product type ,01 natural sciences ,Data-driven ,020901 industrial engineering & automation ,Greenhouse gas ,engineering ,General Earth and Planetary Sciences ,Environmental science ,Life-cycle assessment ,0105 earth and related environmental sciences ,General Environmental Science - Abstract
Life Cycle Assessment (LCA) has been used to evaluate the life-cycle Greenhouse Gas (GHG) emissions of pulp and paper production, and most previous studies rely on process-based models for specific product types (e.g., printing paper), industry-average data, or information from a few mills. In this work, a data-driven approach is used to quantify GHG emissions intensities of different paper products manufactured by the U.S. mills. Facility-level emission data collected from publically available governmental databases and mill-level production data collected from the private sector were integrated to track the GHG emissions for different product lines and paper products in mills (in total, 165 mills were matched and analyzed). The results highlight the ranges of GHG emissions intensities by different product groups and categories, and can be used as a transparent data source for LCA practitioners, policymakers, and the pulp and paper industry to perform further analysis on carbon accounting and strategic planning for GHG mitigation.
- Published
- 2019
7. Intellectual capital through decarbonization for achieving Sustainable Development Goal 8: a systematic literature review and future research directions
- Author
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Di Vaio, Assunta, Zaffar, Anum, and Chhabra, Meghna
- Published
- 2024
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8. Dialogic carbon accounting: toward agonistic discourses and democratic governance in China
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Li, Shuwen, Zakaria, Zarina, and Abas Azmi, Khairul Saidah
- Published
- 2024
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9. Intellectual capital and human dynamic capabilities in decarbonization processes for net-zero business models: an in-depth examination through a systematic literature review
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Di Vaio, Assunta, Zaffar, Anum, and Chhabra, Meghna
- Published
- 2024
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10. Decarbonization and the obstacles to carbon credit accounting disclosure in financial statement reports: the case of UAE
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Gheyathaldin Salih, Lilian
- Published
- 2024
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11. Professional financial statement users’ perceived value of carbon accounting disclosures and decision context
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Coram, Paul, Potter, Brad, and Soderstrom, Naomi
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- 2023
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12. Spatial variability and temporal patterns of internal price of carbon: a transitional management perspective
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Chen, Huifa, Shan, Yuan George, Tang, Qingliang, and Zhang, Junru
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- 2023
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13. CEO characteristics: do they matter for carbon performance? An empirical investigation of Australian firms
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Elsayih, Jibriel, Datt, Rina, and Hamid, Ali
- Published
- 2021
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14. Impact of foreign directors on carbon emissions performance and disclosure: empirical evidence from France
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Mardini, Ghassan H. and Elleuch Lahyani, Fathia
- Published
- 2022
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15. 浅谈国内含自备电厂的制浆造纸企业 碳排放核算和应对措施.
- Author
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谢 勤
- Subjects
ENERGY development ,CARBON emissions ,CARBON offsetting ,CLEAN energy ,ENERGY consumption - Abstract
Copyright of China Pulp & Paper is the property of China Pulp & Paper Magazines Publisher and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)
- Published
- 2020
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- View/download PDF
16. When carbon accounting systems make us forget nature: from commodification to reification
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Martineau, Régis and Lafontaine, Jean-Philippe
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- 2020
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17. The emergence of carbon accounting : How instruments and dispositifs interact in new practice creation
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Le Breton, Morgane and Aggeri, Franck
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- 2020
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18. Ac-counting for carbon emissions: simulating absence through experimental sites of material politics
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Revellino, Silvana
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- 2020
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19. Institutional work in the birth of a carbon accounting profession
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Gibassier, Delphine, El Omari, Sami, and Naccache, Philippe
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- 2020
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20. The unpaid social cost of carbon : Introducing a framework to estimate “legal looting” in the fossil fuel industry
- Author
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Linnenluecke, Martina, Smith, Tom, and Whaley, Robert E.
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- 2018
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21. Exploring carbon emission accounting methods for typical public institutions: a case study of hospitals.
- Author
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Zhang, Lan, Zhang, Rui, Ma, Yuexin, and Bai, Yan
- Subjects
PUBLIC hospitals ,CARBON emissions ,PUBLIC institutions ,ACCOUNTING methods ,ENERGY consumption ,HOSPITALS ,GOVERNMENT accounting ,CARBON offsetting - 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. [ABSTRACT FROM AUTHOR]
- Published
- 2024
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22. Sustainability and Management Accounting Research.
- Author
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Cheng, Mandy M., Perego, Paolo, and Soderstrom, Naomi S.
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MANAGERIAL accounting ,SUSTAINABILITY ,ACCOUNT books ,CORPORATE governance ,ORGANIZATIONAL structure - Abstract
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]
- Published
- 2023
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23. Conjuring carbon: Resource materialities in Timor-Leste.
- Author
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Palmer, Lisa and Jackson, Sue
- Subjects
GREENHOUSE gases ,CARBON offsetting ,CARBON credits ,COMPLEX fluids ,CARBON-based materials - Abstract
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]
- Published
- 2023
- Full Text
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24. Corporate carbon accounting: a literature review of carbon accounting research from the Kyoto Protocol to the Paris Agreement.
- Author
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He, Rong, Luo, Le, Shamsuddin, Abul, and Tang, Qingliang
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PARIS Agreement (2016) ,CORPORATE accounting ,UNITED Nations Framework Convention on Climate Change (1992). Protocols, etc., 1997 December 11 ,CARBON taxes ,DISCLOSURE in accounting ,PERFORMANCE management - Abstract
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]
- Published
- 2022
- Full Text
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25. Development and implementation of carbon accounting models and standardization platforms in public institutions.
- Author
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Bai, Yan, Zhang, Rui, Yu, Bo, Zhang, Lan, Guan, Jinxin, and Ma, Yuexin
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PUBLIC institutions ,GAS as fuel ,CLERKS ,CARBON offsetting ,ENERGY consumption ,CARBON emissions ,STANDARDIZATION - 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. [ABSTRACT FROM AUTHOR]
- Published
- 2024
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26. Research on the Accounting and Prediction of Carbon Emission from Wave Energy Convertor Based on the Whole Lifecycle.
- Author
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Li, Jian, Wang, Xiangnan, Wang, Huamei, Zhang, Yuanfei, Zhang, Cailin, Xu, Hongrui, and Wu, Bijun
- Subjects
WAVE energy ,CARBON emissions ,RENEWABLE energy sources ,METAL recycling ,ELECTRIC power production ,CARBON offsetting ,REMANUFACTURING - Abstract
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 CO
2 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]- Published
- 2024
- Full Text
- View/download PDF
27. Blueprint for Blue Carbon: Lessons from Seychelles for Small Island States.
- Author
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Bennett, Michael, March, Antaya, Raguain, Jeremy, and Failler, Pierre
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SMALL states ,CLIMATE change mitigation ,SUSTAINABLE investing ,CLIMATE change ,CARBON sequestration ,CARBON offsetting ,COASTAL changes - Abstract
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]
- Published
- 2024
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28. 大型硫酸盐木浆厂石灰窑碳排放 及其减排路径分析.
- Author
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宋佳翼, 程正柏, 曹海兵, 刘利琴, 邹学军, 刘洪斌, and 安兴业
- Subjects
GREENHOUSE gases ,CARBON sequestration ,WOOD-pulp ,SULFATE pulping process ,PULP mills - Abstract
Copyright of China Pulp & Paper is the property of China Pulp & Paper Magazines Publisher and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)
- Published
- 2023
- Full Text
- View/download PDF
29. Carbon emissions analysis of the pulp molding industry: a comparison of dry-press and wet-press production processes.
- Author
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Lv, Zhisheng, Jiang, Shaohong, Wei, Lingjun, Sun, Hao, Liu, Yuhui, Cui, Jieyu, and Zhang, Wanlu
- Subjects
- *
CARBON emissions , *MANUFACTURING processes , *CARBON analysis , *CARBON taxes , *PRODUCT life cycle assessment , *PACKAGING materials - Abstract
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]
- Published
- 2023
- Full Text
- View/download PDF
30. An estimate of carbon stocks for harvested wood products from logs exported from New Zealand to China
- Author
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Bruce Manley and David Evison
- Subjects
040101 forestry ,Carbon accounting ,Renewable Energy, Sustainability and the Environment ,020209 energy ,chemistry.chemical_element ,Forestry ,04 agricultural and veterinary sciences ,02 engineering and technology ,Carbon sequestration ,Pulp and paper industry ,Decay curve ,chemistry.chemical_compound ,chemistry ,Carbon dioxide ,0202 electrical engineering, electronic engineering, information engineering ,0401 agriculture, forestry, and fisheries ,Environmental science ,Kyoto Protocol ,China ,Waste Management and Disposal ,Agronomy and Crop Science ,Carbon ,Carbon stock - Abstract
In 2015 New Zealand exported 10.5 Mm3 of logs to China. A model has been developed to quantify the carbon stocks of harvested wood products (HWP) manufactured in China from these logs and the life cycle of the HWP produced. The model allows the aggregate decay curve of the HWP carbon stock to be estimated together with the 95% confidence interval. Overall, the HWP produced in China from New Zealand logs are short-lived with an aggregate half-life of just under two years. Some 46% of the HWP is lumber and plywood used for temporary construction while 13% is used for packaging which is also short-lived. There is a long tail in the carbon decay curve with 10% of HWP still in use after 23 years. Longer lived products are the 9% of HWP used for appearance products including furniture as well as panel products produced from a proportion of sawmill and plymill residues. Logs have been exported to China annually since 1987 and at levels exceeding 5 Mm3/year since 2010. The total HWP carbon stock from historical log exports is estimated to be 22.7 Mt CO2 at the end of 2015 with a 95% confidence interval of 19.1–26.4 Mt CO2. The annual increase for 2015 is estimated to be 1.9 ± 0.5 Mt CO2. The model developed will support New Zealand in meeting UNFCCC carbon reporting and Kyoto Protocol carbon accounting requirements. The analysis highlighted the importance of certain model inputs on which future effort should be focused.
- Published
- 2018
31. Principles for accurate GHG inventories and options for market-based accounting
- Author
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Brander, Matthew and Bjørn, Anders
- Published
- 2023
- Full Text
- View/download PDF
32. A Carbon Accounting and Trading Platform for the uk Construction Industry.
- Author
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Blumberg, George and Sibilla, Maurizio
- Subjects
CARBON offsetting ,ATMOSPHERIC carbon dioxide ,CONSTRUCTION industry ,DIRECT taxation ,CARBON taxes ,CARBON nanofibers ,BLOCKCHAINS - Abstract
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]
- Published
- 2023
- Full Text
- View/download PDF
33. The future of carbon accounting research: "we've pissed mother nature off, big time".
- Author
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Gibassier, Delphine, Michelon, Giovanna, and Cartel, Mélodie
- Subjects
CLIMATE change research ,CLIMATE research ,SOCIAL impact ,CLIMATE change ,CLIMATE change in literature ,SOCIAL change - Abstract
Purpose: The purpose of this paper is to review the contributions of the special issue papers while presenting four broad research avenues. Design/methodology/approach: The paper is based on a review of current literature on climate change and carbon accounting. Findings: The authors propose four broad avenues for research: climate change as a systemic and social issue, the multi-layered transition apparatus for climate change, climate vulnerability and the future of carbon accounting. Practical implications: The authors connect this study with the requested institutional changes for climate breakdown, making the paper relevant for practice and policy. The authors notably point to education and professions as institutions that will request bold and urgent makeovers. Social implications: The authors urge academics to reconsider climate change as a social issue, requiring to use new theoretical lenses such as emotions, eco-feminism, material politics and "dispositifs" to tackle this grand challenge. Originality/value: This paper switches the authors' viewpoint on carbon accounting to look at it from a more systemic and social lens. [ABSTRACT FROM AUTHOR]
- Published
- 2020
- Full Text
- View/download PDF
34. 碳边境调节机制的影响及汽车行业应对策略.
- Author
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刘新宇 and 曹莉萍
- Subjects
CARBON pricing ,SUPPLY chain management ,AUTOMOTIVE engineering ,DEVELOPING countries ,DEVELOPED countries ,CARBON cycle - Abstract
Copyright of Automotive Digest is the property of Automotive Digest Editorial Office and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)
- Published
- 2023
- Full Text
- View/download PDF
35. 林业上市公司碳会计信息披露质量对企业价值的影响.
- Author
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王雨馨 and 魏远竹
- Abstract
(1)Background——Nowadays, the problem of global warming is becoming increasingly serious, and energy conservation and emission reduction are imperative. Forestry is an important basic industry of national economy, and forestry enterprises play an important role in promoting economic and social development and protecting ecological environment. Carbon accounting information disclosure can meet the needs of stakeholders for information acquisition, enhance the trust of investors in enterprises, improve the market valuation of enterprises, and promote the sustainable development of enterprises. At present, there are relatively few studies on the correlation between the quality of carbon accounting information disclosure and forestry enterprises value. (2) Methods——On the basis of theoretical analysis, this paper put forward the research hypotheses. The enterprises value was selected as the dependent variable, the quality of carbon accounting information disclosure was selected as the independent variable. Based on the unbalanced panel data of 80 listed forestry companies in China from 2013 to 2022,this paper discussed the relationship between the quality of carbon accounting information disclosure and the value of the listed forestry companies through empirical analysis, and identified the influencing factors of the quality of carbon accounting information disclosure. (3) Results——First, according to the descriptive statistical analysis, the quality of carbon accounting information disclosure of the listed forestry companies in China is different, and there is still a lack of disclosure awareness. Second, according to the correlation analysis, the correlation coefficients between the two variables are less than 0. 8,indicating that there is no serious multicollinearity. Third, according to the multiple linear regression analysis, the quality of carbon accounting information disclosure has a significant positive impact on the value of the forestry enterprises, and the enterprise scale has a significant positive relationship with the quality of carbon accounting information disclosure. Compared with the non-state-owned forestry enterprises, the quality of carbon accounting information disclosure of the state-owned forestry enterprises is higher. Fourth, according to the robustness test, the above empirical results have been further confirmed. (4) Conclusions and Discussions——Based on the above analysis, the following conclusions can be drawn: First, the quality of carbon accounting information disclosed by the listed forestry companies is quite different, and the overall quality is not high. Second. The higher the quality of carbon accounting information disclosed by the listed forestry companies, the higher the enterprise value will be. Third, there is also a significant positive correlation between the quality of carbon accounting information disclosure of the listed forestry companies and the enterprises scale and the nature of the actual controllers. Based on the above conclusions, the following policy suggestions are put forward: First, forestry enterprise managers should attach great importance to the disclosure of carbon accounting information, and strive to improve the quality of carbon accounting information disclosure from five aspects: carbon emission disclosure, carbon emission reduction performance, carbon information disclosure carriers, carbon emission reduction management, carbon emission supervision and certification disclosure, so as to continuously improve the enterprise value. Second, the government departments and regulatory agencies should further improve laws and regulations related to carbon accounting information disclosure, formulate disclosure standards suitable for China’s national conditions, and continuously strengthen supervision and punishment of forestry enterprises, so as to help the forestry enterprises achieve sustainable development. [ABSTRACT FROM AUTHOR]
- Published
- 2023
- Full Text
- View/download PDF
36. Electric vehicle lifecycle carbon emission reduction: A review.
- Author
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Gao, Zhenhai, Xie, Haicheng, Yang, Xianbin, Zhang, Lisheng, Yu, Hanqing, Wang, Wentao, Liu, Yongfeng, Xu, Youqing, Ma, Bin, Liu, Xinhua, and Chen, Siyan
- Subjects
CARBON emissions ,GREENHOUSE gas mitigation ,GREENHOUSE gases ,CARBON offsetting ,SUSTAINABLE transportation - 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. [ABSTRACT FROM AUTHOR]
- Published
- 2023
- Full Text
- View/download PDF
37. Assessing urban emissions through different methodologies: an analysis of Brazilian cities.
- Author
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de Souza Leão, Eduardo Baltar, de Andrade Silva, Angela Márcia, Prado, Angélica Fabíola Rodrigues, Nascimento, Luís Felipe, and Andrade, José Célio Silveira
- Subjects
GREENHOUSE gases ,INVENTORIES - Abstract
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]
- Published
- 2022
- Full Text
- View/download PDF
38. Evaluating How Energy Performance Certificates Could Influence the Supply of Net Zero Carbon Buildings
- Author
-
Jackson, Matthew, Terblanche, Rolien, di Prisco, Marco, Series Editor, Chen, Sheng-Hong, Series Editor, Vayas, Ioannis, Series Editor, Kumar Shukla, Sanjay, Series Editor, Sharma, Anuj, Series Editor, Kumar, Nagesh, Series Editor, Wang, Chien Ming, Series Editor, Cui, Zhen-Dong, Series Editor, Rotimi, James Olabode Bamidele, editor, Shahzad, Wajiha Mohsin, editor, Sutrisna, Monty, editor, and Kahandawa, Ravindu, editor
- Published
- 2024
- Full Text
- View/download PDF
39. Carbon Management Accounting: A Systematic Literature Review
- Author
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Usman, Asri, Mediaty, Handayanto, Arga Bhayangkara, Tahang, Rahmawansyah Andi, Salim, Ryni Ramdhani, Appolloni, Andrea, Series Editor, Caracciolo, Francesco, Series Editor, Ding, Zhuoqi, Series Editor, Gogas, Periklis, Series Editor, Huang, Gordon, Series Editor, Nartea, Gilbert, Series Editor, Ngo, Thanh, Series Editor, Striełkowski, Wadim, Series Editor, Patunru, Arianto, editor, Ahmad, Mubariq, editor, Nohong, Mursalim, editor, Arifuddin, Arifuddin, editor, Anwar, Anas Iswanto, editor, Nugraha, Rakhmat Nurul Prima, editor, and Kurniawan, Randi, editor
- Published
- 2024
- Full Text
- View/download PDF
40. Online carbon calculators - Corporate carbon footprint analysis in practice.
- Author
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Szigeti, Cecília and Harangozó, Gábor
- Subjects
ECOLOGICAL impact ,CLIMATE change ,ENVIRONMENTAL policy ,GREENHOUSE gas mitigation ,CORPORATE sustainability ,RELIABILITY in engineering - Abstract
As a yield of efforts in the international climate policy and emerging consumer awareness there is a growing interest for the quantification of corporate level carbon footprints. As a consequence, there have been numerous initiatives, guidelines and calculation methods emerged recently to be able to quantify company level direct and indirect greenhouse gas emissions. Most of them are based on the philosophy and classification of the Greenhouse Gas Protocol. This paper intends to provide a comparison of freely available online corporate level carbon footprint calculators with a novelty value of addressing their validity and reliability. Validity here refers to the issue whether different calculators cover the same or similar aspects or scopes of the corporate carbon footprint, while reliability addresses the question whether different calculators deliver the same or similar result if we use the same input data. Based on the example of an imaginary enterprise, we argue that validity is partly achieved, while reliability of the calculators is relatively low. This means that online corporate carbon calculators can be useful to provide a first insight for companies into their carbon footprints and they can also be useful for temporal comparisons at the level of one company (if the activity of the company is not too complex.) However, these calculators do not seem to be very appropriate for comparisons among different companies or with external benchmarks. [ABSTRACT FROM AUTHOR]
- Published
- 2016
41. Exploring carbon emission accounting methods for typical public institutions: a case study of hospitals
- Author
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Lan Zhang, Rui Zhang, Yuexin Ma, and Yan Bai
- Subjects
Public institutions ,Carbon accounting ,Travel ,Hospitals ,Energy industries. Energy policy. Fuel trade ,HD9502-9502.5 - Abstract
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.
- Published
- 2024
- Full Text
- View/download PDF
42. The carbon footprint of a public university campus in Mexico City.
- Author
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Mendoza-Flores, Rubén, Quintero-Ramírez, Rodolfo, and Ortiz, Irmene
- Subjects
ECOLOGICAL impact ,COLLEGE campuses ,GREENHOUSE gas mitigation ,STATE universities & colleges ,HAZARDOUS wastes ,ENERGY consumption - Abstract
The Cuajimalpa campus of the Autonomous Metropolitan University (UAM) is located in the western region of Mexico City. In 2016, its global average population (students, faculty and staff) was around 2750 people. Campus policies include sustainability as one of its main aims. To evaluate and eventually reduce the environmental impact of the campus, its greenhouse gas (GHG) inventory was assessed and the carbon footprint was calculated, using the GHG protocol (GHGP): Scope 1: direct GHG emissions; Scope 2: indirect GHG emissions; and Scope 3: other indirect GHG emissions, on a calendar year basis. Scope 1 includes mobile and stationary sources and leakage of refrigerants; Scope 2 includes electrical energy usage; Scope 3 includes consumption of paper, food, water, gases, cleaning products, solvents, wastewater treatment, municipal and hazardous wastes and academic travel. In 2016, the campus produced around 3000 tons of CO
2 equivalent, with Scope 1, 2 and 3 accounting for 4%, 24% and 72%, respectively. Emissions analysis by activity indicated 51% for commuting; 24% for electricity usage; 14% for academic travel; 11% for other activities. The inventory will aid the establishment of policies for reduction and mitigation of GHG, resulting in environmental and potential economic benefits. [ABSTRACT FROM AUTHOR]- Published
- 2019
- Full Text
- View/download PDF
43. A low-carbon evaluation framework for regional power systems.
- Author
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Ye, Jichao, Zhang, Hanbing, Huang, Hui, Hu, Xinwei, Wu, Xinhua, Qiu, Yi, Liao, Huanxin, Zhu, Yifan, and Ghiasi, Mohammad
- Subjects
POWER system simulation ,CLIMATE change ,CARBON offsetting ,ELECTRICAL load - Abstract
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]
- Published
- 2024
- Full Text
- View/download PDF
44. Accounting Standard-Setting for an Emission Trading Scheme: The Korean Case
- Author
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Kim, Tae Hee, Lee, Sun Hye, and Vourvachis, Petros
- Published
- 2023
- Full Text
- View/download PDF
45. Moderating effect of carbon accounting systems on strategy and carbon performance: a CDP analysis
- Author
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Bui, Binh, Houqe, Muhammad Nurul, and Zahir-ul-Hassan, Muhammad Kaleem
- Published
- 2022
- Full Text
- View/download PDF
46. Bio-Carbon Accounting for Bio-Oil Co-Processing: 14C and 13C/12C
- Author
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Zachary Vance, Zheng-Hua Li, and Claudia I. Mora
- Subjects
Materials science ,biology ,Waste management ,Carbon accounting ,business.industry ,Stable isotope ratio ,Co-processing ,chemistry.chemical_element ,Biomass ,Miscanthus ,biology.organism_classification ,Pulp and paper industry ,Renewable energy ,chemistry ,business ,Carbon ,Stover - Abstract
This is a powerpoint presentation on bio-carbon accounting for bio-oil co-processing. Because of the overlapping range in the stable C isotope compositions of fossil oils and biooils from C3-type feedstocks, it is widely thought that stable isotopes are not useful to track renewable carbon during co-production. In contrast, our study demonstrates the utility of stable isotopes to: • capture a record of renewable carbon allocation between FCC products of co-processing • record changes in carbon apportionments due to changes in reactor or feed temperature Stable isotope trends as a function of percent bio-oil in the feed are more pronounced when the δ13C of the bio-oil endmember differs greatly from the VGO (i.e., it has a C4 biomass source–corn stover, switch grass, Miscanthus, sugarcane– versus a C3 biomass source– pine, wheat, rice, potato), but trends on the latter case are significant for endmember differences of just a few permil. The correlation between measured 14C and δ13C may be useful as an alternative to carbon accounting, but the relationship must first be established for different bio-oil sources.
- Published
- 2016
47. Forest carbon tax and reward: regulating greenhouse gas emissions from industrial logging and deforestation in the US
- Author
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Talberth, John and Carlson, Ella
- Published
- 2024
- Full Text
- View/download PDF
48. The 100-Year Method for Forecasting Carbon Sequestration in Forest Products in Use.
- Author
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Miner, Reid
- Abstract
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]
- Published
- 2023
- Full Text
- View/download PDF
49. A bibliometric review on carbon accounting in social science during 1997–2020.
- Author
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Zheng, Yikun, Yu, Haishan, and Zhang, Yuquan
- Subjects
BIBLIOGRAPHIC databases ,SOCIAL accounting ,CARBON offsetting ,BIBLIOMETRICS ,ACCOUNTING software ,SUSTAINABLE consumption ,CARBON - Abstract
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]
- Published
- 2022
- Full Text
- View/download PDF
50. Methodology options in greenhouse gas accounting practices at an organizational level and their implications for investors.
- Author
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Smith, Andrea C.H.
- Subjects
GREENHOUSE gas mitigation ,INVESTORS ,SOCIAL responsibility of business - Abstract
This paper reviews the use of organizational greenhouse gas (GHG) emissions data by investors. It then asks if comparisons between organizations may be affected by a specific aspect of GHG accounting methodology: the choice of organizational boundary. The effect of boundary choice is rarely quantified, but the paper draws together a limited number of cases where this has been done. One case is found in which a different boundary choice changes the scope 1 emission figure by 73%. The paper presents exploratory interview evidence on organizations’ reasons for boundary selection and then reviews the approach taken in the recently introduced UK mandatory carbon reporting regulations. It concludes that further research is justified on the effect of boundary choice on corporate GHG emission figures and that the approach of the Climate Change Reporting Framework may offer a path to comparable data while allowing reporting organizations some flexibility. [ABSTRACT FROM AUTHOR]
- Published
- 2016
- Full Text
- View/download PDF
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