... was gradually decoupled from climate change and carbon markets, relegated to the research pipeline, and forgotten. The obstacles that the IASB and EFRAG found in presenting themselves as central in the recurring events, the excess of representations, and the increasingly technical and abstract debates eroded...

... 02 2020 30 08 2020 04 12 2020 30 12 2020 05 02 2021 11 02 2021 © Emerald Publishing Limited 2021 Emerald Publishing Limited Licensed re-use rights only Accountability Carbon CDM Institutional carriers Narratives Sustainable development Global...

... in a general fashion, with a recent focus on broad topics such as corporate social responsibility (CSR) and stakeholder theory. Research studies published outside of accounting journals have focussed on more specific topics (e.g. the shift to a low-carbon or circular economy, the attainment of the sustainable...

... product to sell on the voluntary over‐the‐counter carbon markets. Design/methodology/approach The research examines a single embedded case study of a biodiversity conservation project in Kenya. The resulting discussion builds upon the existing accounting and organisation studies literature regarding...

... found a divergence in the responses of corporations and other stakeholders, with the former focusing primarily on the NGER policy paper, while the latter presented significant concerns over carbon pollution and climate change, an issue that was not the primary concern of the policy paper. Moreover...

...Matthew Haigh; Matthew A. Shapiro Purpose This paper aims to identify the significance of carbon emissions reporting for investment banking. Design/methodology/approach Functionaries at selected financial institutions in the USA, Europe and Australia are interviewed. Carbon emissions reporting...

...Sue Hrasky Purpose Climate change and carbon footprints are among the most urgent concerns facing society and are key issues of corporate responsibility. The purpose of this study is to assess whether Australian companies have adjusted their footprint‐related disclosure responses. Adopting...

... standard setters with unique insights into areas to consider as they work toward the development of an international assurance standard for greenhouse gas emissions statements. © Emerald Group Publishing Limited 2012 Expectation gap Greenhouse gas emissions assurance Carbon assurance GHG...

...Markus J. Milne; Suzana Grubnic; Francisco Ascui; Heather Lovell Purpose The purpose of this paper is to make sense of the tensions and contradictions between different conceptions of the meaning of carbon accounting. Design/methodology/approach The paper draws on theories of framing to help...

... management systems (EMS), corporate governance quality and environmental management committees as well as external private guidance provided by the Global Reporting Initiative (GRI) and the Carbon Disclosure Project (CDP) for 187 ASX 300 firms. EU ETS trading is also included. Determinants of the extent...