Corporate Carbon and Climate Accounting

1. Front Matter

   Pages i-xii

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2. Corporate Carbon and Climate Change Accounting: Application, Developments and Issues

   • S. Schaltegger, D. Zvezdov, E. Günther, M. Csutora, I. Alvarez

   Pages 1-25

3. Decision Support Through Carbon Management Accounting—A Framework-Based Literature Review

   • Dimitar Zvezdov, Stefan Schaltegger

   Pages 27-44

4. Corporate Sustainability Footprints—A Review of Current Practices

   • Gábor Harangozó, Anna Széchy, Gyula Zilahy

   Pages 45-76

5. Carbon Accounting: A Review of the Existing Models, Principles and Practical Applications

   • Eduardo Ortas, Isabel Gallego-Álvarez, Igor Álvarez, José M. Moneva

   Pages 77-98

6. The Attributional-Consequential Distinction and Its Applicability to Corporate Carbon Accounting

   • Matthew Brander, Francisco Ascui

   Pages 99-120

7. Implementing an EMA Innovation: The Case of Carbon Accounting

   • Delphine Gibassier

   Pages 121-142

8. Carbon Accounting in Long Supply Chain Industries

   • Zsófia Vetőné Mózner

   Pages 143-162

9. Voluntary Greenhouse Gas Reporting: A Matter of Timing?

   • Nele Glienke

   Pages 163-192

10. Carbon Emissions and Corporate Financial Performance: A Systematic Literature Review and Options for Methodological Enhancements

    • Stefan Lewandowski

    Pages 193-215

11. Organizational Climate Accounting—Financial Consequences of Climate Change Impacts and Climate Change Adaptation

    • Kristin Stechemesser, Anne Bergmann, Edeltraud Guenther

    Pages 217-242

12. Carbon Emission Accounting Fraud

    • Shamima Haque, Muhammad Azizul Islam

    Pages 243-257

This volume is devoted to management accounting approaches for analyzing business benefits and costs of climate change. It discusses future directions on carbon accounting, performance measurement and reporting as well as links between climate accounting and business processes, product and service development, supply chain innovation, economic successes and stakeholder relations.
Companies are increasingly called on to contribute to combatting climate change and also face the challenges presented by climate-change related costs, risks and benefits. Risks can result from unpredictable weather conditions and government regulations, such as the EU emission trading system and new building codes. Climate change also offers numerous opportunities, such as energy efficiency innovations and carbon neutral products and production.
Good management requires that carbon emissions are tracked and climate-related costs, risks and benefits are identified, measured and assessed. As such, research addressing corporate accounting frameworks and tools is of increasing importance when it comes to managing these carbon and climate-related issues.

• Carbon and climate change accounting
• Climate change and carbon management
• Environmental management accounting
• Management accounting
• Mitigation and adaption
• industrial pollution prevention
• Climate change management

• Centre for Sustainability Management, Leuphana University Lüneburg, Lüneburg, Germany

  Stefan Schaltegger

• Friedrich-Alexander University, Nürnberg, Germany

  Dimitar Zvezdov

• University of Basque Country, San Sebastian, Spain

  Igor Alvarez Etxeberria

• Corvinus University of Budapest, Budapest, Hungary

  Maria Csutora

• TU Dresden, Dresden, Germany

  Edeltraud Günther

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