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

Jane Andrew and Corinne Cortese

Accounting forum, 2011, vol. 35, issue 3, 130-138

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.

Keywords: Climate change; Carbon disclosures; Greenhouse gas protocol (search for similar items in EconPapers)
Date: 2011
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (40)

Downloads: (external link)
http://www.sciencedirect.com/science/article/pii/S0155998211000342
Full text for ScienceDirect subscribers only

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:eee:accfor:v:35:y:2011:i:3:p:130-138

DOI: 10.1016/j.accfor.2011.06.006

Access Statistics for this article

Accounting forum is currently edited by Glen Lehman

More articles in Accounting forum from Elsevier
Bibliographic data for series maintained by Catherine Liu ().