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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]

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]

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]

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]

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]

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.

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]

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]

In the period from July 10 to 14, 2023, a professional training course called "Carbon Accounting" was held in Singapore, which was the result of long-term research and application of the green economy, and which was implemented through the technical support program of the Singapore government. Singapore has been providing technical support to other developing countries since the 1960s, and in terms of economic and social development it has also emphasized the importance of investing in human resources. In the course of series of training course lectures, experts from Singapore provided an introduction to the carbon emissions accounting, as well as to the inventory of gases with a greenhouse effect (GHG - Greenhouse Gas). Topics covered in the training course were the impact of greenhouse gases on climate change, setting targets for reducing the greenhouse gas effects in Singapore, as well as approaches to calculating and monitoring the impact of carbon emissions. This paper presents topics based on the calculation of carbon emissions, the concepts of Scope 1, Scope 2, and Scope 3 emissions, which are part of the carbon emissions accounting and reporting on greenhouse gas (GHG) emissions. Certain facts about the carbon emissions accounting in the territory of the Republic of Singapore, as well as the connection of carbon accounting with the population and industry, have also been presented. Moreover, an application for calculating one's own carbon footprint has been presented, along with the photographs taken during the period of stay in this island city-state.

Significant climate finance gaps exist for small islands in transitioning to net zero, as climate commitments far outweigh the government budget and international financing. To create alignment between resource allocation and climate commitments, a roadmap for strategic and cost-effective decarbonization is of supreme importance. This paper presents a geographic carbon accounting model which incorporates emissions from electricity, transportation, food systems, and human respiration, whilst accounting for the carbon uptake by the terrestrial biosphere in view of identifying high-intensity aggregated emissions estimated in the range of 200–215 ktCO 2e in the coastal and inland urban regions of the remote island of Mauritius. An estimated 4641 ktCO 2e , representing 79.4% of overall emissions, has been observed to originate from buildings, food, and waste systems. About 1150 ktCO 2e , accounting for a share of 19.7%, is derived from transport systems. The study advocates for the enhanced participation of local authorities to better contribute to climate governance, whilst supporting legislative, financial, technological, and behavioural reforms. Despite the relatively low sequestration potential of forests replacing all non-habitable lands, which is estimated at 1002 ktCO 2e and representing about 17.1% of annual net emissions, afforestation programmes are encouraged owing to multiple ecosystem services provided by trees. • A GIS-based Carbon Accounting framework is developed for a remote island. • High-intensity emission hotspots are identified for strategic management responses. • Enhanced participation of local authorities in climate governance is encouraged. • Legislative, financial, technological, and behavioural reforms are proposed. [ABSTRACT FROM AUTHOR]

Based on an international sample, this study examines the association between corporate carbon assurance and carbon disclosure. We find that companies that adopt carbon assurance tend to have better carbon disclosure quality than their unassured peers. Cross‐sectional analyses demonstrate that the positive relationship is stronger in stakeholder‐oriented countries. We also document that carbon assurance plays a substitutive role for country‐level carbon regulation and social trust. Further analyses suggest that carbon assurance has differential impacts on specific types of carbon disclosure and the quality of carbon disclosure increases with the percentage of reported emissions assured and the level of carbon assurance. [ABSTRACT FROM AUTHOR]

A gap in carbon accounting within the global south and particularly in Africa is the unavailability of ordinary emission factors which may be a factor of the unavailability of activity data required to work out emission factors. The purpose of the study is to assess the carbon footprint of one of the oldest universities in West Africa and the oldest in Nigeria, the University of Ibadan. The methodology used for this is the GHG protocol by the World Resources Institute and World Business Council for Sustainable Development framework. The activities of the higher institution as presented in this study still require greater attention in the reduction emission campaign and transitioning to renewable alternative energy. This study reports the emissions on the University of Ibadan campuses that are related to Scopes 1 and 2 (direct and indirect emissions). The total CF is 5,270.952 t/CO2 eq (metric tons of CO2 equivalent), and the CF in Scope 1 and Scope 2 was estimated at 4% and 90%, respectively. Scope 2, which measures indirect emissions generated via purchased electricity, produced the highest contribution of 4,757.83 tCO2e. The activities of higher institutions as presented in this study still require greater attention in the reduction emission campaign. Higher institutions should make a conscious effort to ensure that they are at the forefront in the fight against global warming by looking closely into their activities and ensuring that they limit their carbon emission to the barest minimum. [ABSTRACT FROM AUTHOR]

This study presents a method for estimating the mean and variance of total CO2 emission from multiple sources used by a company. The procedure is also readily applicable to estimate these parameters for other greenhouse gases (GHG) inventories and to determine a reliable confidence interval for the total emissions of GHG of a company. Our method represents an improvement over the existing methods that assume independence between emissions from different sources. The foundation of the proposed method is an iterative decomposition process applied to analyze the emissions correlations among activities, raw materials and other inputs used in a company's operations. From these correlations and the individual estimates of means and variances of emission factors, we show how to generate a confidence interval for the total GHG emission of a company. The application of the method is illustrated for a hypothetical manufacturing plant of bicycles and car toys, whose total CO2 emission is estimated within a precise confidence interval. [ABSTRACT FROM AUTHOR]

Because of legislation and rising public pressure, financial institutions have begun to estimate and publish their financed greenhouse gas emissions. Such emissions are indirect from financial institutions' own greenhouse gas emissions and result from those companies' financial institutions invest in or lend capital to. The current convention to allocate indirect carbon emissions of investments and loans does not reflect the duration of such loans or investment holdings, nor the variability of carbon emissions from the underlying investments. Instead, the convention is to use an outstanding loan or investment at year-end against an enterprise value including cash to estimate the portion of emissions from the investment to be allocated to the investor or a financial institution. Using such methods can result in faulty conclusions, as investment portfolios can change dynamically, where some investments may be omitted from a portfolio while others enter a portfolio later in a year. Additionally, company emissions may vary greatly throughout the year, be it because of seasonality or other factors. This pitfall results in moderately skewed financed emissions from financial institutions at best, outright wrong at worst, and opens the possibility for greenwashing. In this paper, we provide a novel way to address this, which we demonstrate through a case study.

Carbon disclosure research has sparked a growing interest due to climate change phenomenon and the impact thereof on the global market in recent years. Despite this trend, there is still a gap in knowledge regarding the role that carbon disclosure plays in the economic activities of corporations. Therefore, the purpose of this study is to systematically review the available literature on corporate carbon reporting by assessing current research trends, theoretical perspectives, and themes discussed in the field. A final sample of 168 studies from the Scopus database that explicitly discussed carbon reporting were included in this investigation. The results indicated an increase in the number of studies, especially in the last five years. In addition, carbon disclosure practices vary between different firm types, sectors, and countries. However, there is a shortage of empirical studies on some contexts that have rarely been considered. Moreover, it was found that the existing literature has only focused on the demographic characteristics of firms as the driving factor of carbon disclosure, while little attention has been paid to the attributes of governance, auditing, top management, and ownership. Nevertheless, there is no academic consensus on some determinants of carbon reporting, including profitability and the effect of the industry. With regard to the reporting quality, there is no evidence that less disclosed information means that reporting is rare in quality. This study provides a comprehensive, systematic analysis of carbon disclosure studies. The implications for future research are also discussed. [ABSTRACT FROM AUTHOR]

The climate change issue has been striking and bringing pressure on all countries and industries. The responsibility of the Architecture, Engineering, Construction and Facility Management (AEC/FM) industry is heavy because it accounts for over one-third of global energy use and greenhouse gas emissions. At the same time, the development of digital technology brings the opportunity to mitigate environmental issues. Therefore, this study intended to examine the state-of-the-art of digital development and transformation in the AEC/FM industry by collecting and reviewing the developed digital carbon footprint analysis tools in infrastructure, building, and city scopes. Specifically, this study (1) generated a review methodology for carbon footprint analysis results; (2) demonstrated the review results from the infrastructure, building, and city scopes, analysed and compared the results crossing the scopes from four aspects: carbon footprint analysis strategy, standards and protocols, rating systems, and general development level of digital tools; and (3) discussed the potential directions in the industry to address the environmental issues. This study indicated that the digitalisation level regarding carbon-related areas is still at an early stage, and efforts should be taken both academically and practically to drive the digital development confronting the harsh climate change issue. [ABSTRACT FROM AUTHOR]

In the United States, buildings account for 35% of total energy-related carbon dioxide emissions, making them important contributors to decarbonization. Carbon intensities in the power grid are time-varying and can fluctuate significantly within hours, so shifting building loads in response to the carbon intensities can reduce a building's operational carbon emissions. This paper presents a rule-based carbon responsive control framework that controls the setpoints of thermostatically controlled loads responding to the grid's carbon emission signals in real time. Based on this framework, four controllers are proposed with different combinations of carbon accounting methods and control rules. To evaluate their performance, we performed simulation studies using models of a 27-home, all-electric, net zero energy residential community located in Basalt, Colorado, United States. The carbon intensity data of four future years from the Cambium data set are adopted to account for the evolving resource mix in the power grid. Various performance metrics, including energy consumption, carbon emission, energy cost, and thermal discomfort, were used to evaluate the performance of the controllers. Sensitivity analysis was also conducted to determine how the control thresholds and intervals affect the controllers' performance. Simulation results indicate that the carbon responsive controllers can reduce the homes' annual carbon emissions by 6.0% to 20.5%. However, the energy consumption increased by 0.9% to 6.7%, except in one scenario where it decreased by 2.2%. Compared to the baseline, the change in energy cost was between −2.9% and 3.4%, and thermal discomfort was also maintained within an acceptable range. The little impact on energy cost and thermal discomfort indicates there are no potential roadblocks for customer acceptance when rolling out the controllers in utility programs. [ABSTRACT FROM AUTHOR]

There are two major types of GHG accounting, attributional methods and consequential methods. Often practitioners are not aware of the distinction and use an inappropriate method for a given purpose. Attributional methods are inventories of emissions and removals within a defined inventory boundary and are appropriate for allocating carbon budgets and setting reduction targets. However, attributional methods can lead to actions that unintentionally increase emissions as they only provide information on emissions/removals within the inventory boundary. Consequential methods aim to provide information on the system-wide or global change caused by actions and are the appropriate method for informing decisions aimed at reducing emissions. [ABSTRACT FROM AUTHOR]

This paper enhances the knowledge on carbon management among organizations certified by the Malaysian International Organization for Standardization (ISO) 14001. Specifically, the study investigated the impact of carbon risk management on carbon performance through the mediation of carbon accounting. This research adopts a quantitative method with a final sample size of 136 and structural equation modeling (SEM) was employed to analyze the data. The findings suggest that carbon risk management and carbon accounting have a significant positive effect on carbon performance. Notably, carbon accounting exerts a full mediating effect on the relationship between carbon risk management and carbon performance.

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

Carbon accounting is an evolving approach to support decision-making for climate action and reporting of progress. This systematic literature review of 27 journal articles in the field of carbon accounting provides an overview of the current state of the field. It illustrates the lack of transparency, reliability, and comparability within current measurement systems; the lack of research on how greenhouse gas inventories are linked to monitoring, decision-making, reporting and disclosure systems; and the role of the accounting profession. Based on the findings, we provide a summary of where research gaps exist and thus suggestions for future research directions. [ABSTRACT FROM AUTHOR]

Introduction:Research has shown the negative impacts of climate change on the economy and how the state of the environment has been a complex global challenge. Prior studies have suggested immediate actions to avoid any unforeseen circumstances for all living things on Earth. Previous research has also supported all kinds of sustainability efforts as resolutions to address the deterioration of climate change caused by business activities. Originality: There is a need for companies to start acting and assigning employees to mitigate carbon emitted by corporations. This study is motivated by the lack of empirical evidence that examines how corporate carbon governance influences better carbon performance of organizations and authorizes organizations to implement and embed carbon accounting. Objective: This study used evidence from Malaysia to explore this subject matter and examined the association between carbon governance and carbon performance of corporations. The research also investigated the mediation effect of carbon accounting with respect to carbon governance and carbon performance. Findings: It is revealed that carbon governance had no significant influence on an organization's carbon performance although carbon accounting implementation positively influenced carbon performance. The findings imply that despite its insignificance, carbon accounting remains a vital matter to be deployed by organizations for better carbon emission mitigation. [ABSTRACT FROM AUTHOR]

To align business activities with the Paris Agreement goal to limit global warming to 1.5°, companies may disclose and set targets to mitigate their emissions. The global food system contributes up to 37% of total annual emissions. Major food & beverage processing companies heavily contribute to food system emissions through their supply chains. Despite this, sector-specific analysis of the status and quality of scope 3 emissions for food & beverage processing companies is lacking. Using 2018 CDP data to build a sample of 153 companies, the authors describe the state of voluntary disclosure, particularly for scope 3, for food & beverage processing companies. Further, the paper investigated the effect of emissions performance, national environmental policy, international negotiation group, and primary activity on scope 3 disclosure. It also examined the effect of primary activity, scope 3 disclosure, and national environmental policy and international negotiation group on direct- and energy-related emissions performance. The authors found scope 3 disclosure in the food & beverage processing sector was incomplete and inconsistent. The 2018 Environmental Performance Index score and the international negotiating group of a company's headquarter country were significant predictors of scope 3 disclosure by category. Firm size (by revenue) was the only significant predictor of direct and energy-related (scopes 1 and 2) emissions, but was not correlated with improved emissions performance. The authors concluded with a set of recommendations to improve the availability and transparency of scope 3 emissions data, and invited further research into sector-specific scope 3 disclosure, performance, effect of firm size and climate policy at the national and international levels.

Wood carbon (C) concentration is a key wood trait that varies widely among tree species, but our understanding of the factors governing this trait is limited, despite reason to hypothesize that wood C varies systematically across environmental gradients.We compiled a novel database of 1145 geo‐referenced wood C observations from 415 species, to elucidate climate correlates of wood C concentrations, and test if these relationships differ across tissue types and major taxonomic divisions (i.e. angiosperms vs gymnosperms).Climate variables, including mean annual temperature (MAT) and precipitation and temperature seasonality, are significantly correlated with wood C concentrations. Relationships between wood C and these variables differ across tissue types and taxonomic divisions, yet there is a negative relationship between wood C and MAT that exists across all tissues and species groups.Wood C concentrations in trees are influenced by climate, with experimental evidence (albeit scant) indicating that climate‐driven changes in lignin concentrations likely govern these relationships. Our study presents among the first lines of evidence indicating that wood C concentrations are correlated with environmental conditions, thereby enhancing our understanding of the potential adaptive significance of wood C variation in trees. [ABSTRACT FROM AUTHOR]