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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]

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.)

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

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

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

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

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

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

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

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.)

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

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

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]

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.)

(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]

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

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

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

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 CO2 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]

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]