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Interest in product‐level carbon auditing and labelling has been growing in both business and government circles. The purpose of this paper is to examine the practical problems and costs associated with highly disaggregated analyses of greenhouse gas emissions from supply chains. It then weighs these problems and costs against the potential benefits of the carbon labelling of products.

The views expressed in this paper are based on a review of relevant literature, informal discussions with senior managers and personal experience with the practices being investigated.

Stock‐keeping unit‐level carbon auditing of supply chains and the related carbon labelling of products will be fraught with difficulty and very costly. While simplification of the auditing process, the use of data inventories and software support may assist these processes, the practicality of applying them to all consumer products seems very doubtful. The resulting benefits to companies and consumers are also highly questionable. The main conclusion, therefore, is that product‐level carbon auditing and labelling is a “wasteful distraction” and that it would be better to devote management time and resources to other decarbonisation initiatives.

To date relatively few firms have carbon audited their supply chains at a product level and so industrial experience is limited. Market research on the likely behavioural response to carbon labelling is also at an early stage. There is sufficient evidence available, however, to conduct an initial critique of product level carbon auditing and labelling.

Some companies and government agencies should reconsider their plans for the carbon labelling of products.

This is the first paper in the logistics/supply chain literature to discuss the advantages and disadvantages of this new form of carbon footprinting and labelling. It is intended to stimulate debate among logistics academics and practitioners.

Worldwide, many carbon audit guidelines have been developed, but comparative reviews of these guidelines and empirical findings of carbon emissions from hotels remain limited. The aim of the study reported here was to bridge these knowledge gaps.

A comparative review of the legislations and guidelines for carbon audits in Australia, the UK and Hong Kong was made. An empirical audit, which entailed a series of site visits and interviews for collecting the record data of a typical hotel in Hong Kong, was conducted to identify the sources and amounts of carbon emissions from the hotel.

Conducting carbon audits for buildings in Hong Kong is entirely voluntary. Reporting of certain scopes of carbon emissions is at the sole discretion of the reporting party. Purchased electricity for the hotel is the dominant source of carbon emissions.

Audits in future may follow the reported audit process to identify carbon emissions from other hotels to enlarge the pool of empirical findings, which is a prerequisite to developing carbon emission benchmarks and carbon footprint analyses.

The suggestions made for overcoming the obstacles found from the audit are crucial for performing smoother and more complete audits in future.

The review findings and the practical problems identified are useful information for the stakeholders of carbon audits, including policy makers and facilities management practitioners.

This paper aims to examine the effect of carbon emissions on audit fees. The authors hypothesize that firms in cities with higher carbon emission levels have lower reporting transparency, higher return volatility or are subject to higher reputation risk, causing them to be charged higher audit fees for auditing services.

The authors use panel data of 25,960 firm-year observations from a sample of Chinese firms. The carbon emission data for each Chinese city are obtained from the China Emission Accounts and Datasets for Emerging Economies. This paper adopts a multiple regression model to study the impact of carbon emissions on audit fees.

The authors find that firms located in cities with higher carbon emission levels and firms with more carbon emissions are charged, on average, a higher audit fee. This audit fee effect of carbon risk is transmitted by lessened information transparency and elevated financial risk within these firms. This paper shows that auditors consider carbon risk in their audit fee decisions and other factors that could influence audit risk and effort.

This study draws a connection between carbon emissions and audit fees. It is especially relevant due to the increasing importance of environmental factors in the audit risk assessment. In addition, the findings suggest that a firm implementing a proactive environmental strategy benefits the economy and decreases the costs to the firm for services such as auditing.

It is clear that the trend toward measuring and managing greenhouse gas (GHG) emissions on a global scale is not slowing, even though different countries and geographic regions are approaching the issue with different points of view and different levels of vigor. Along with an increase in measuring and managing GHG emissions, enterprises around the world should expect to see a higher level of independent assurance and audit reporting needed. The purpose of this paper is to identify and discuss the challenges and opportunities that accompany GHG emissions accounting and auditing, as well as the supply chain and operational dependencies that are different from traditional financial auditing.

This paper explores the challenges and opportunities from measuring and auditing GHG emissions, and contrasts audits of sustainability information with more traditional financial auditing. It also explores some of the issues in supply chain and operational dependencies that are important in measuring and auditing GHG emissions and are different from more traditional accounting practices.

With the importance of processes to independently audit GHG emissions and natural resource consumption expected to grow in the future, it is important to understand how past experience with financial accounting and auditing can play a role in shaping the future for environmental stewardship. This paper shows that there are a number of key differences between financial and carbon auditing, which must be considered as enterprises begin to consider how to best support increasingly important sustainability reporting. As more publicly traded firms voluntarily issue sustainability reports and new legislation drives a greater need for standardized carbon accounting, so too will the need for auditing GHG emissions grow. This paper explains that GHG auditing will require cross‐functional skills with operational and process knowledge, accounting capabilities and an understanding of how operational data correlates with estimates for GHG emissions.

Much existing work addresses why, where, how, and who should be measuring and managing GHG emissions, but little attention is being given to the unique challenges that must be overcome in order to achieve reporting transparency. Independent auditing of GHG emissions has maintained a low profile while reporting is voluntary and standards are not fully agreed upon. However, with the possibility of legally binding legislation on the horizon, enterprises that are prepared to audit their GHG emissions and resolve issues early will be well positioned from both a compliance and market‐competition perspective.

This study aims to investigate the carbon emission disclosures (CED) and performance of UK higher educational institutions (HEIs) and the associated impact on their environmental reputation. The paper argues that HEIs possess distinct characteristics that make comparisons with profit-oriented companies problematic and misleading.

The green score published by the People and Planet organisation provided the population for this analysis. All universities with a 2012 score were entered into the initial sample. The association between green reputation, CED and carbon performance was examined using a robust least squared regression model. The green score published in 2019 was then compared with this to confirm whether the findings still held.

CED, carbon emissions and carbon audit were found to have highly significant determinant relationships with HEIs’ green reputation status at a 1% significance level.

The impact of CED and carbon performance indicators needs to have a clear relationship with reputation to motivate HEIs to act and disclose.

The study is distinct in investigating the impact of CED and carbon performance by UK HEIs on their environmental reputation. The study shows whether, and how, the HEI CED and carbon performances contribute towards their environmental reputation. HEIs have distinct characteristics from profit-seeking organisations and thus tailored research is required.

The purpose of this paper is to discuss the practical realities of using a college seminar to fulfill the carbon audit requirement for signatories to the American College and University Presidents Climate Commitment (ACUPCC) and presents evidence of this approach's advantages as an educational and practical tool.

The paper reviews the course structure and presents research findings, based on student questionnaires on student learning outcomes.

Structuring a course around a campus carbon audit has unique educational advantages for students and practical advantages for ACUPCC signatory campuses.

This paper enumerates the concrete advantages to using a college class to conduct a greenhouse gas emissions inventory and provides evidence of valuable learning outcomes for students in such a class.

This study aims to analyze how language is used to present climate change information in the narratives of Malaysian companies’ annual reports.

The study uses content analysis and discourse analysis, and Brennan et al.’s (2009) impression management strategies and legitimacy theory were applied to explain findings.

Much of the discourses are rhetorical in nature and can be considered as corporate attempts to appear concerned for climate change, consistent with an attempt to appear legitimate and manage impressions.

The first limitation is the purposive sampling used which limits the generalizability of the findings. The second limitation is that the study neglects to focus on companies in environmentally sensitive sectors which have more substantial adverse impacts. The third limitation is that the study did not examine all types of impression management strategies, limiting itself only to strategies which provide a favorable view of the firm. Finally, the study did not attempt to investigate the different levels of impression management strategies.

A major practical implication is for regulators to consider mandatory climate change reporting at least for the sectors which contribute adversely to global warming.

This is a first attempt to examine climate change discourses in a developing country.

Substantial pressure from civil society and investors has forced governments around the world to take climate neutrality initiatives. Several countries have pledged their nationally determined contributions towards net-zero. However, there exist various obstacles to achieving the same and the agriculture sector is one of them. Thus, this study identifies and models the critical barriers to achieving climate neutrality in the agriculture food supply chain (AFSC).

Sixteen barriers are identified through a literature survey and are validated by the questionnaire survey. Furthermore, the interactions amongst the barriers are estimated through the application of the “weighted influence non-linear gauge system (WINGS)” method which considers the both intensity of influence and the strength of the barrier. To mitigate these barriers, a framework based on green, resilient and inclusive development (GRID) is proposed.

The obtained results reveal that lack of collaboration amongst AFSC stakeholders, lack of information and education awareness, and lack of technical expertise obtained a higher rank (amongst the top five) in three indicators of the WINGS method and thus are the most significant barriers.

This paper is the first attempt in modelling the climate neutrality barriers for the Indian AFSC. Additionally, the mitigating strategies are prepared using the GRID framework.

The purpose of this paper (Part 1 of 2) is to classify and map, in a systematic manner and from a facilities management (FM) perspective, the performance indicators that are applicable to evaluating facilities operation and maintenance (O&M) in commercial buildings.

Forming part of a multi-stage research project, the applicable performance indicators that had been identified from an extensive literature review were consolidated and defined. Based on a phase-hierarchy (P-H) model – a fundamental classification framework comprising three phases of facilities services delivery and three hierarchical FM levels – the indicators were systematically classified, and a map showing their distribution along the phase and hierarchy dimensions was obtained.

The P-H model enabled systematic classification of the 71 applicable indicators. Mapping the indicators with the model showed that more indicators concern the input or output phase of facilities services delivery. Indicators at the strategic level, which have a wide span of control, are small in quantity, compared to the large number of indicators at the operational level.

The P-H model, which proves useful for classifying performance indicators for facilities in commercial buildings, may be applied to similar research on other types of buildings or infrastructures.

The method of classifying the performance indicators and the mapping result of the indicators are useful reference for different levels of FM practitioners.

This paper illustrates a novel attempt that made use of the P-H model to classify O&M performance indicators.

The market for the assurance of carbon emissions disclosures is showing intensive growth. However, due to the largely voluntary nature of carbon reporting and assurance, there are currently no clear standards or guidelines and little is known about it. The purpose of this paper is to examine the reporting and assurance practices for carbon emissions disclosures.

This study provides evidence on this market, with a sample that includes 13,419 firm-year observations across 58 countries between 2010 and 2017 from the Carbon Disclosure Project (CDP) database.

The results show that the demand for carbon emissions reporting comes mainly from North America, the UK and Japan. Recently, markets such as South Africa have also shown increased demand for carbon reporting. The data also shows that more firms are seeking assurance for their carbon emissions reports. Legitimacy, stakeholder and institutional theories are used to explain the findings of this study.

The results have important implications for firms that produce carbon emissions disclosures, assurance service providers, legislators, regulators and the users of the reports and there should be more specific disclosure guidelines for level and scope of reporting.

Amongst the firms that do provide assurance on their carbon emissions reports, a majority do so using specialist assurance providers, with only limited assurance being provided. The results further show that a myriad of assurance frameworks is being used to assure the carbon emissions disclosures.