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.

Date: 2011
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Citations: View citations in EconPapers (40)

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

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DOI: 10.1016/j.accfor.2011.06.006

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