The Australian National Greenhouse and Energy Reporting Act and its implications for accounting practice and research

Sumit Lodhia

Journal of Accounting & Organizational Change, 2011, vol. 7, issue 2, 190-198

Abstract: Purpose - The purpose of this paper is to draw out the accounting implications of the National Greenhouse and Energy Reporting (NGER) Act in Australia. Design/methodology/approach - An analytical approach is undertaken to ascertain the (accounting) practice and research implications of the NGER Act. Findings - Accounting researchers, especially those with interests in social and environmental issues, have a critical role to play in highlighting the potential of the accounting practice in managing, and providing accountability over, carbon emissions, facilitated via the NGER Act. A number of opportunities in social and environmental accounting research are also identified in this paper. Practical implications - The paper highlights that the NGERS legislation which requires reporting of carbon emissions by affected parties has a number of implications for the accounting practice. Originality/value - The paper relates a practical issue, in this case the NGER Act, to accounting and suggests that the accounting process can play a critical role in organizational attempts to manage, communicate and price carbon emissions.

Keywords: Carbon; Accounting procedures; Management accounting; Energy management; Sustainable development; Australia (search for similar items in EconPapers)
Date: 2011
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Persistent link: https://EconPapers.repec.org/RePEc:eme:jaocpp:18325911111139699

DOI: 10.1108/18325911111139699

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