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Accounting for climate change and the self-regulation of carbon disclosures

Journal Article


Abstract


  • Adopting a form of “critical dialogic engagement” (Bebbington et al., 2007), this paper explores how dominant environmental discourses can influence and shape carbon disclosure regulation. Carbon-related disclosures have increased significantly in the last five years, and many of these disclosures remain voluntary. This paper considers both the construction of self-regulated carbon disclosure practices and the role that this kind of carbon information may have in climate change-related decision making. Our preliminary findings indicate that the methodological diversity underpinning carbon disclosures may inhibit the usefulness of climate change-related data. To explore these issues, this paper focuses on the Carbon Disclosure Project (CDP) and the use of the Greenhouse Gas (GHG) Protocol as a reporting model within it.

UOW Authors


  •   Andrew, Jane L. (external author)
  •   Cortese, Corinne L. (external author)

Publication Date


  • 2011

Citation


  • Andrew, J. & Cortese, C. (2011). Accounting for climate change and the self-regulation of carbon disclosures. Accounting Forum, 35 (3), 130-138.

Scopus Eid


  • 2-s2.0-80052280706

Ro Metadata Url


  • http://ro.uow.edu.au/commpapers/1196

Has Global Citation Frequency


Number Of Pages


  • 8

Start Page


  • 130

End Page


  • 138

Volume


  • 35

Issue


  • 3

Abstract


  • Adopting a form of “critical dialogic engagement” (Bebbington et al., 2007), this paper explores how dominant environmental discourses can influence and shape carbon disclosure regulation. Carbon-related disclosures have increased significantly in the last five years, and many of these disclosures remain voluntary. This paper considers both the construction of self-regulated carbon disclosure practices and the role that this kind of carbon information may have in climate change-related decision making. Our preliminary findings indicate that the methodological diversity underpinning carbon disclosures may inhibit the usefulness of climate change-related data. To explore these issues, this paper focuses on the Carbon Disclosure Project (CDP) and the use of the Greenhouse Gas (GHG) Protocol as a reporting model within it.

UOW Authors


  •   Andrew, Jane L. (external author)
  •   Cortese, Corinne L. (external author)

Publication Date


  • 2011

Citation


  • Andrew, J. & Cortese, C. (2011). Accounting for climate change and the self-regulation of carbon disclosures. Accounting Forum, 35 (3), 130-138.

Scopus Eid


  • 2-s2.0-80052280706

Ro Metadata Url


  • http://ro.uow.edu.au/commpapers/1196

Has Global Citation Frequency


Number Of Pages


  • 8

Start Page


  • 130

End Page


  • 138

Volume


  • 35

Issue


  • 3