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Corporate Carbon and Climate Accounting [electronic resource] / edited by Stefan Schaltegger, Dimitar Zvezdov, Igor Alvarez Etxeberria, Maria Csutora, Edeltraud G nther.

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dc.contributor.author Schaltegger, Stefan. editor.
dc.contributor.author Zvezdov, Dimitar. editor.
dc.contributor.author Alvarez Etxeberria, Igor. editor.
dc.contributor.author Csutora, Maria. editor.
dc.contributor.author G nther, Edeltraud. editor.
dc.contributor.author SpringerLink (Online service)
dc.date.accessioned 2017-12-01T12:39:47Z
dc.date.available 2017-12-01T12:39:47Z
dc.date.created 2015.
dc.date.issued 2015
dc.identifier.isbn 9783319277189
dc.identifier.uri http://dspace.conacyt.gov.py/xmlui/handle/123456789/16402
dc.description XII, 257 p. 21 illus., 13 illus. in color.
dc.description.abstract 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.
dc.description.tableofcontents Introduction -- Decision Support through Carbon Management Accounting – A Framework-based Literature Review -- Corporate sustainability footprints – a review of current practices -- Carbon accounting: a review of the existing models, principles and practical applications -- The attributional-consequential distinction and its applicability to corporate carbon accounting -- Implementing an EMA innovation: the case of carbon accounting -- Carbon accounting in long supply chain industries -- Voluntary greenhouse gas reporting: A matter of timing? -- Carbon emissions and corporate financial performance: a systematic literature review and options for methodological enhancements -- Organizational Climate Accounting - Financial Consequences of Climate Change Impacts and Climate Change Adaptation -- Carbon emission accounting fraud. .
dc.language eng
dc.publisher Cham : Springer International Publishing : Imprint: Springer, 2015.
dc.relation.ispartofseries Springer eBooks
dc.relation.uri http://cicco.idm.oclc.org/login?url=http://dx.doi.org/10.1007/978-3-319-27718-9
dc.subject Environment.
dc.subject Climate change.
dc.subject Accounting.
dc.subject Bookkeeping.
dc.subject Sustainable development.
dc.subject Pollution prevention.
dc.subject Industrial organization.
dc.subject Environment.
dc.subject Industrial Pollution Prevention.
dc.subject Climate Change Management and Policy.
dc.subject Sustainable Development.
dc.subject Industrial Organization.
dc.subject Accounting/Auditing.
dc.subject.ddc 363.737 23
dc.subject.lcc TD172-193.5
dc.subject.other Earth and Environmental Science (Springer-11646)
dc.title Corporate Carbon and Climate Accounting [electronic resource] / edited by Stefan Schaltegger, Dimitar Zvezdov, Igor Alvarez Etxeberria, Maria Csutora, Edeltraud G nther.
dc.type text
dc.identifier.doi 10.1007/978-3-319-27718-9
dc.description.edition 1st ed. 2015.
dc.identifier.bib 978-3-319-27718-9
dc.format.rdamedia computer
dc.format.rdacarrier online resource
dc.format.rda text file PDF

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