 The European Emissions Trading Scheme: An exploratory study of how companies learn to account for carbonAnita Engels Accounting, Organizations and Society, 2009, vol. 34, issue 3-4, 488-498 Abstract: European companies were confronted with new organisational challenges when the European Emissions Trading Scheme (EU ETS) was introduced in 2005. What were their cognitive sources for developing an orientation in this scheme? This paper presents original data from a survey of the University of Hamburg, dealing with companies' responses to the EU ETS in 2005-2007. The survey was conducted three times and addressed all companies covered by the trading scheme in Germany, the United Kingdom, Denmark and the Netherlands (response rate of 19%-23% over three years). Results are provided on the share of companies that traded emission allowances, on the knowledge of their own CO2 abatement costs, on the organisational unit that was responsible for decisions on emissions trading, and on the use of internal and external sources of advice. The data thus provides an insight into the cognitive resources that companies brought to bear when looking for an orientation in the new trading scheme. The sources of advice and the internal assignment of responsibility build the framework of competencies in which companies learn to account for carbon. Date: 2009 Downloads: (external link) Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:eee:aosoci:v:34:y:2009:i:3-4:p:488-498 Access Statistics for this article Accounting, Organizations and Society is currently edited by Christopher Chapman More articles in Accounting, Organizations and Society from Elsevier |
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