Commentary to “Ac-counting for carbon emissions: simulating absence through experimental sites of material politics”

Pedro Cabral Santiago Faria

Sustainability Accounting, Management and Policy Journal, 2019, vol. 11, issue 3, 641-650

Abstract: Purpose - This paper aims to elaborate on the concept of avoided emissions, as a topical issue in the carbon accounting debate, both in practice and in academia. It is a commentary on the paper by Revellino (2019) who analyses an avoided emissions technology in the transport sector. Design/methodology/approach - This is a commentary based on secondary data analysis. Findings - This commentary reviews the history of quantification for avoided emissions and elaborates on three major challenges that project using “avoided emissions” face. This commentary is also a reflection on why avoided emissions calculations are needed in a world of transition, and how this leads to the concept being used and abused while being central to the building of new foundations. Practical implications - The commentary flags a few areas that could be research focus areas in future. Social implications - This paper can lead to changes in the public perception of “avoided emissions” and corporate claims around emission avoidance. Originality/value - This commentary outlines clear avenues for research, asking notably to reflect on the acceptable uses and acceptable claims related to avoided emissions.

Keywords: Counterfactual; Additionality; Avoided emissions; Baseline scenario; Carbon neutrality; Net emissions (search for similar items in EconPapers)
Date: 2019
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Persistent link: https://EconPapers.repec.org/RePEc:eme:sampjp:sampj-07-2019-0249

DOI: 10.1108/SAMPJ-07-2019-0249

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