Carbon Management Accounting System and Corporate Environmental Performance: AConceptual Framework

Hussein H. H. Sharaf-Addin
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Hussein H. H. Sharaf-Addin: Department of Management and Humanities, Universiti Teknologi PETRONAS, Malaysia.

International Journal of Energy Economics and Policy, 2024, vol. 14, issue 2, 304-310

Abstract: The growing concern over climate change and the need to address its effects has prompted industries and companies to prioritize reducing carbon emissions. This study proposes an effective Carbon Management Accounting System (CMAS) model that can lead to sustainable Energy Efficiency (ENEFF) and enhance Corporate Environmental Performance (CEP) through sustainable operations. The study extensively reviewed previous research and developed a conceptual framework for the relationship between CMAS, ENEFF, and CEP in the Malaysian Oil and Gas industry. The study also developed two research models extracted from the conceptual framework developed, which are: (1) a carbon management accounting model and (2) a corporate environmental performance model. By using these models, the study directly explores the relationship between CMAS and ENEFFand indirectly explores the relationship between CMAS and CEP through the mediating role of ENEFF. This study provides a foundation for futureresearch to examine both models as an integrated approach to enhance ENEFF and overall CEP in the Oil and Gas industry.

Keywords: Carbon Management Accounting System; Energy Efficiency; Corporate Environmental Performance; Oil and Gas Industry (search for similar items in EconPapers)
JEL-codes: Q52 Q54 Q56 (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:eco:journ2:2024-02-30

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