... maybe seen at Link to the terms of the CC BY 4.0 licence. Corporate emissions disclosure Greenhouse gas reporting Corporate carbon footprint Greenhouse gas protocol Scope 1 and 2 emissions Scope 3 emissions Value chain emissions Carbon accounting Sustainability disclosure Uncertainty...

...Elisa Truant; Edoardo Crocco; Laura Corazza; Edoardo Borlatto Purpose This study aims to holistically explore the intersection of sustainable supply chain management, carbon accounting and life cycle assessment (LCA). The purpose of this study is to derive state-of-the-art knowledge...

... 01 2021 25 03 2021 16 05 2021 15 06 2021 © Emerald Publishing Limited 2021 Emerald Publishing Limited Licensed re-use rights only Foreign directors Carbon emissions Carbon performance Carbon disclosure Carbon accounting Over the past decade, regulators...

... and carbon accounting. Findings The authors propose four broad avenues for research: climate change as a systemic and social issue, the multi-layered transition apparatus for climate change, climate vulnerability and the future of carbon accounting. Practical implications The authors connect...

...Silvana Revellino Purpose Most carbon accounting consists of valuing what has not happened; such absent entities and their materialisation through simulated calculations can enact political participation, however. By using Marres’s (2012) notion of an “experimental site of material...

...Régis Martineau; Jean-Philippe Lafontaine Purpose This paper aims to show that the implementation of carbon accounting systems is problematic because it contributes to the commodification of nature, leading individuals to “forget about nature.” Design/methodology/approach The authors use...

...Morgane Le Breton; Franck Aggeri Purpose This paper forms part of the social and environmental accounting literature. The purpose of this paper is to study how the strategy of development and dissemination of a carbon accounting tool by a public organisation affects the actions of companies...

...Dr Andrea B Coulson ,Professor Carol Adams ,Mr Michael N. Nugent ,Prof. Kathryn Hayes; Delphine Gibassier; Stefan Schaltegger Purpose – The purpose of this paper is to focus on carbon accounting as one aspect of accounting for impacts on the environmental capital and to detail the “convergence...

... in New Zealand increased by about 15 per cent (Clark et al., 2011). Charl De Villiers can be contacted at: cdev@waikato.ac.nz © Emerald Group Publishing Limited 2014 Carbon emissions Carbon accounting There is a growing consensus that the greenhouse gas (GHG) emissions...