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Methodology options in greenhouse gas accounting practices at an organizational level and their implications for investors
- Source :
- Carbon Management. 7:221-232
- Publication Year :
- 2016
- Publisher :
- Informa UK Limited, 2016.
-
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.
- Subjects :
- Flexibility (engineering)
Carbon accounting
Scope (project management)
business.industry
05 social sciences
Climate change
Accounting
050201 accounting
Boundary (real estate)
Greenhouse gas
0502 economics and business
Accounting information system
Economics
Greenhouse gas accounting
business
050203 business & management
General Environmental Science
Subjects
Details
- ISSN :
- 17583012 and 17583004
- Volume :
- 7
- Database :
- OpenAIRE
- Journal :
- Carbon Management
- Accession number :
- edsair.doi...........67931c4e81aa0cfc4722880e374706c6