The emergence of carbon accounting

Morgane Le Breton (MINES ParisTech, PSL Research University, Centre de Gestion Scientifique (CGS), UMR CNRS, France)
Franck Aggeri (MINES ParisTech, PSL Research University, Centre de Gestion Scientifique (CGS), UMR CNRS, France)

Sustainability Accounting, Management and Policy Journal

ISSN: 2040-8021

Publication date: 19 June 2019

Abstract

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.

Design/methodology/approach

It is based on the Foucaldian concept of a strategic dispositif whose components and evolution over time will be analysed. The methodology will be based on a case study of ADEME, the French Environment and Energy Management Agency, through the preparation and dissemination of Bilan Carbone® – the French greenhouse gas accounting tool – between 2000 and 2017.

Findings

The results highlight the specific features of the dispositif formed by carbon accounting in France, namely, the integration of small companies, use of the tool to directly support actions and financial independence.

Practical implications

The theoretical contribution of this work consists in showing the benefits of the concept of a strategic dispositif to understand the action of companies in terms of the transition towards low-carbon strategies.

Social implications

Its empirical contribution lies in the emphasis placed on the specific role of public authorities in tackling climate change within the sphere of carbon accounting methodologies largely dominated by private organisations.

Originality/value

The theoretical contribution of this work consists in showing the benefits of the concept of a strategic dispositif to understand the action of companies in terms of the transition towards low-carbon strategies.

Keywords

Citation

Le Breton, M. and Aggeri, F. (2019), "The emergence of carbon accounting", Sustainability Accounting, Management and Policy Journal, Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/SAMPJ-09-2017-0111

Download as .RIS

Publisher

:

Emerald Publishing Limited

Copyright © 2019, Emerald Publishing Limited

Please note you might not have access to this content

You may be able to access this content by login via Shibboleth, Open Athens or with your Emerald account.
If you would like to contact us about accessing this content, click the button and fill out the form.