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1 – 10 of 507
Article
Publication date: 7 April 2022

Paul Coram, Brad Potter and Naomi Soderstrom

This study aims to investigate how professional financial statement users use carbon accounting information in their decisions and whether this use is sensitive to…

Abstract

Purpose

This study aims to investigate how professional financial statement users use carbon accounting information in their decisions and whether this use is sensitive to changing the decision context from an investment to a donation.

Design/methodology/approach

Using a sample of 173 US professional financial statement users, the authors conduct an experiment that manipulates an investment or donation choice to evaluate how differing levels of carbon sequestration affect decision-making across contexts.

Findings

Carbon sequestration information affects users’ donation decisions but does not affect investment decisions. Variation in the reliability of the information and whether the information is linked to strategy do not affect users’ decision-making.

Research limitations/implications

This study is performed by an experiment and informs our understanding of the relevance to users of carbon sequestration disclosure. Results indicate that carbon sequestration disclosure has value for donation but not investment decisions. The authors interpret this as evidence of some value of this type of disclosure in professional financial statement users’ decision-making but not for a financially focused evaluation.

Originality/value

This paper provides unique insights into the effect of reporting carbon sequestration on decision-making. There has been significant research on the broader topic of corporate sustainability, and capital markets research indicates that the market values increased sustainability disclosure. This study extends the research by examining a specific component of carbon disclosure that is not currently widely reported and by the use of information for different types of evaluations. The results find evidence that the value of this type of carbon disclosure does not stem from a purely financial perspective but instead, from other nonpecuniary factors.

Details

Meditari Accountancy Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2049-372X

Keywords

Article
Publication date: 26 October 2018

Wan Zuriea Wan Ismail, Mat Naim Abdullah and Adi Irfan Che-Ani

This paper aims to assess factors that affect carbon sequestration on green roofs.

Abstract

Purpose

This paper aims to assess factors that affect carbon sequestration on green roofs.

Design/methodology/approach

The most current academic literature related to carbon sequestration and green roofs carbon sequestration performance was reviewed.

Findings

Factors affecting carbon sequestration were discussed and classified into the following factors: plants, physical and maintenance factors. The authors’ findings are significant because they can be used to optimize green roofs performance for carbon sequestration.

Originality/value

Factors affecting carbon sequestration will optimize intensive green roofs performance.

Details

Journal of Facilities Management, vol. 17 no. 1
Type: Research Article
ISSN: 1472-5967

Keywords

Article
Publication date: 1 June 2004

Hayato Kobayashi

With the threat of climate change increasing, carbon sequestration could be expected to play a significant role in alleviating this problem. Unfortunately, the technology…

1871

Abstract

With the threat of climate change increasing, carbon sequestration could be expected to play a significant role in alleviating this problem. Unfortunately, the technology is not well understood and good literature overviews of the options in carbon sequestration are lacking. Hence, policy and research priorities are made without full understanding of the state of scientific knowledge, impacts, and policy trade‐offs. This paper contributes to the literature, providing a basic picture of the technological options for futurists and policy advisors to begin to address this need.

Details

Foresight, vol. 6 no. 3
Type: Research Article
ISSN: 1463-6689

Keywords

Article
Publication date: 11 June 2019

Shraddha Mishra and Surya Prakash Singh

Emission reduction methodologies alone are not sufficient to mitigate the climatic catastrophes caused due to ongoing carbon emissions. Rather, a bidirectional approach is…

Abstract

Purpose

Emission reduction methodologies alone are not sufficient to mitigate the climatic catastrophes caused due to ongoing carbon emissions. Rather, a bidirectional approach is required to decarbonize the excess carbon in the atmosphere through carbon sequestration along with carbon reduction. Since the manufacturing sector contributes heavily to the ongoing carbon emissions, the purpose of this paper is to propose a framework for carbon emission reduction and carbon sequestration in the context of the manufacturing industry.

Design/methodology/approach

In this paper, life cycle assessment (LCA) is employed to track the carbon emission at each stage of the product development life cycle. The pre-requisite for this is the accurate evaluation of the carbon emissions. Therefore, IoT technologies have been employed for collecting real-time data with high credibility to perceive environmental impact caused during the entire life cycle of the product. The total carbon emission calculation is based on the bill of material (BOM)-based LCA of the product to realize the multi-structure (from parts and components to product) as well as multi-stage (from cradle to gate) carbon emission evaluation. Carbon sequestration due to plantation is evaluated using root-shoot ratio and total biomass.

Findings

A five interwoven layered structure is proposed in the paper to facilitate the real-time data collection and carbon emission evaluation using BOM-based LCA of products. Further, a carbon neutral coefficient (CNC) is proposed to indicate the state of a firm’s carbon sink and carbon emissions. CNC=1 indicates that the firm is carbon neutral. CNC >1 implies that the firm’s carbon sequestration is more than carbon emissions. CNC <1 indicates that the firm’s carbon emission is more than the carbon sink.

Originality/value

The paper provides a novel framework which integrates the real-time data collection and evaluation of carbon emissions with the carbon sequestration.

Details

Benchmarking: An International Journal, vol. 28 no. 5
Type: Research Article
ISSN: 1463-5771

Keywords

Article
Publication date: 6 May 2014

Charl De Villiers, Sile Chen, Chenxing jin and Yiner Zhu

– The authors aim to investigate the ability of a New Zealand university to rely on the CO2 sequestered in the trees on campus to mitigate the CO2 emissions caused by operations.

Abstract

Purpose

The authors aim to investigate the ability of a New Zealand university to rely on the CO2 sequestered in the trees on campus to mitigate the CO2 emissions caused by operations.

Design/methodology/approach

The authors count and measure the trees on the university's 68 hectare main campus, ignoring smaller trees that sequester very little CO2.

Findings

The authors estimate that the 4,139 trees the authors count contain 5,809 tonnes of CO2. The authors further estimate the additional CO2 sequestration over the next ten years to be 253 tonnes per year. The university's annual CO2 emissions were 4,086 tonnes in 2011. More than 70 per cent of this amount relates to overseas travel. Therefore, CO2 sequestration in trees promises to mitigate only about 6 per cent of total emissions over the next ten years.

Practical implications

This suggests that other initiatives will be needed if the university is serious about reducing its greenhouse gas emissions impact. An obvious avenue appears to be to reduce overseas travel, e.g. by finding different ways for academic staff to network and obtain feedback on their research. Other universities and other organisations starting to investigate their environmental impact are likely to similarly find that CO2 sequestration in trees can only provide limited mitigation opportunities.

Originality/value

The authors contribute to the ongoing debate around carbon emissions, exploring avenues to mitigate CO2 emissions.

Details

Sustainability Accounting, Management and Policy Journal, vol. 5 no. 2
Type: Research Article
ISSN: 2040-8021

Keywords

Article
Publication date: 4 January 2008

Dean A. Bangsund and F. Larry Leistritz

The purpose of this paper is to identify and describe key economic and policy‐related issues with regard to terrestrial C sequestration and provide an overview of the…

1268

Abstract

Purpose

The purpose of this paper is to identify and describe key economic and policy‐related issues with regard to terrestrial C sequestration and provide an overview of the economics of C sequestration on agricultural soils in the USA.

Design/methodology/approach

Recent economic literature on carbon sequestration was reviewed to gather insights on the role of agriculture in greenhouse gas emissions mitigation. Results from the most salient studies were presented in an attempt to highlight the general consensus on producer‐level responses to C sequestration incentives and the likely mechanisms used to facilitate C sequestration activities on agricultural soils.

Findings

The likely economic potential of agriculture to store soil C appears to be considerably less than the technical potential. Terrestrial C sequestration is a readily implementable option for mitigating greenhouse gas emissions and can provide mitigation comparable in cost to current abatement options in other industries. Despite considerable research to date, many aspects of terrestrial C sequestration in the USA are not well understood.

Originality/value

The paper provides a useful synopsis of the terms and issues associated with C sequestration, and serves as an informative reference on the economics of C sequestration that will be useful as the USA debates future greenhouse gas emissions mitigation policies.

Details

Management of Environmental Quality: An International Journal, vol. 19 no. 1
Type: Research Article
ISSN: 1477-7835

Keywords

Open Access
Article
Publication date: 13 May 2022

Sue Ogilvy, Danny O'Brien, Rachel Lawrence and Mark Gardner

This paper aims to demonstrate methods that sustainability-conscious brands can use to include their primary producers in the measurement and reporting of the environment…

Abstract

Purpose

This paper aims to demonstrate methods that sustainability-conscious brands can use to include their primary producers in the measurement and reporting of the environment and sustainability performance of their supply chains. It explores three questions: How can farm businesses provide information required in sustainability reporting? What are the challenges and opportunities experienced in preparing and presenting the information? What future research and policy instruments might be needed to resolve these issues.

Design/methodology/approach

This study identifies and describes methods to provide the farm-level information needed for environmental performance and sustainability reporting frameworks. It demonstrates them by compiling natural capital accounts and environmental performance information for two wool producers in the grassy woodland biome of Eastern Australia; the contrasting history and management of these producers would be expected to result in different environmental performances.

Findings

The authors demonstrated an approach to NC accounting that is suitable for including primary producers in environmental performance reporting of supply chains and that can communicate whether individual producers are sustaining, improving or degrading their NC. Measurements suitable for informing farm management and for the estimation of supply chain performance can simultaneously produce information useful for aggregation to regional and national assessments.

Practical implications

The methods used should assist sustainability-conscious supply chains to more accurately assess the environmental performance of their primary producers and to use these assessments in selective sourcing strategies to improve supply chain performance. Empirical measures of environmental performance and natural capital have the potential to enable evaluation of the effectiveness of sustainability accounting frameworks in inducing businesses to reduce their environmental impacts and improve the condition of the natural capital they depend on.

Social implications

Two significant social implications exist for the inclusion of primary producers in the sustainability and environmental performance reporting of supply chains. Firstly, it presently takes considerable time and expense for producers to prepare this information. Governments and members of the supply chain should acknowledge the value of this information to their organisations and consider sharing some of the cost of its preparation with primary producers. Secondly, the “additionality” requirement commonly present in existing frameworks may perversely exclude already high-performing producers from being recognised. The methods proposed in this paper provide a way to resolve this.

Originality/value

To the best of the authors’ knowledge, this research is the first to describe detailed methods of collecting data for natural capital accounting and environmental performance reporting for individual farms and the first to compile the information and present it in a manner coherent with the Kering EP&L and the UN SEEA EA. The authors believe that this will make a significant contribution to the development of fair and standardised ways of measuring individual farm performance and the performance of food, beverage and apparel supply chains.

Details

Sustainability Accounting, Management and Policy Journal, vol. 13 no. 4
Type: Research Article
ISSN: 2040-8021

Keywords

Article
Publication date: 13 May 2014

John Tzilivakis, Kathleen Lewis, Andrew Green and Douglas Warner

In order to achieve reductions in greenhouse gas (GHG) emissions, it is essential that all industry sectors have the appropriate knowledge and tools to contribute. This…

Abstract

Purpose

In order to achieve reductions in greenhouse gas (GHG) emissions, it is essential that all industry sectors have the appropriate knowledge and tools to contribute. This includes agriculture, which is considered to contribute about a third of emissions globally. This paper reports on one such tool: IMPACCT: Integrated Management oPtions for Agricultural Climate Change miTigation. The paper aims to discuss these issues.

Design/methodology/approach

IMPACCT focuses on GHGs, carbon sequestration and associated mitigation options. However, it also attempts to include information on economic and other environmental impacts in order to provide a more holistic perspective. The model identifies mitigation options, likely economic impacts and any synergies and trade-offs with other environmental objectives. The model has been applied on 22 case study farms in seven Member States.

Findings

The tool presents some useful concepts for developing carbon calculators in the future. It has highlighted that calculators need to evolve from simply calculating emissions to identifying cost-effective and integrated emissions reduction options.

Practical implications

IMPACCT has potential to become an effective means of provided targeted guidance, as part of a broader knowledge transfer programme based on an integrated suite of guidance, tools and advice delivered via different media.

Originality/value

IMPACCT is a new model that demonstrates how to take a more integrated approach to mitigating GHGs on farms across Europe. It is a holistic carbon calculator that presents mitigation options in the context other environmental and economic objectives in the search for more sustainable methods of food production.

Details

International Journal of Climate Change Strategies and Management, vol. 6 no. 2
Type: Research Article
ISSN: 1756-8692

Keywords

Open Access
Article
Publication date: 6 March 2018

Stella Nwawulu Chiemela, Florent Noulèkoun, Chinedum Jachinma Chiemela, Amanuel Zenebe, Nigussie Abadi and Emiru Birhane

This paper aims at providing the evidence about how carbon sequestration in terrestrial ecosystems could contribute to the decrease of atmospheric CO2 rates through the…

2458

Abstract

Purpose

This paper aims at providing the evidence about how carbon sequestration in terrestrial ecosystems could contribute to the decrease of atmospheric CO2 rates through the adoption of appropriate cropping systems such as agroforestry.

Design/methodology/approach

Stratified randomly selected plots were used to collect data on tree diameter at breast height (DBH). Composite soil samples were collected from three soil depths for soil carbon analysis. Above ground biomass estimation was made using an allometric equation. The spectral signature of each plot was extracted to study the statistical relationship between carbon stock and selected vegetation indices.

Findings

There was a significant difference in vegetation and soil carbon stocks among the different land use/land cover types (P < 0.05). The potential carbon stock was highest in the vegetation found in sparsely cultivated land (13.13 ± 1.84 tons ha−1) and in soil in bushland (19.21 ± 3.79 tons ha−1). Carbon sequestration potential of the study area significantly increased (+127174.5 tons CO2e) as a result of conversion of intensively cultivated agricultural lands to agroforestry systems. The amount of sequestered carbon was found to be dependent on species diversity, tree density and tree size. The vegetation indices had a better correlation with soil and total carbon.

Originality/value

The paper has addressed an important aspect in curbing greenhouse gases in integrated land systems. The paper brings a new empirical insight of carbon sequestration potentials of agroforestry systems with a focus on drylands.

Details

International Journal of Climate Change Strategies and Management, vol. 10 no. 3
Type: Research Article
ISSN: 1756-8692

Keywords

Article
Publication date: 8 August 2022

Haiyue Fu, Shuchang Zhao and Chuan Liao

This paper aims to promote urban–rural synergy in carbon reduction and achieve the dual carbon goal, reconstruct the low-carbon urban–rural spatial pattern and explore…

Abstract

Purpose

This paper aims to promote urban–rural synergy in carbon reduction and achieve the dual carbon goal, reconstruct the low-carbon urban–rural spatial pattern and explore planning strategies for carbon mitigation in urban agglomerations.

Design/methodology/approach

The authors propose the idea of land governance zoning based on low-carbon scenario simulation, using the Beijing–Tianjin–Hebei (BTH) urban agglomeration as the empirical research area. Specifically, the authors analyze its spatiotemporal evolution characteristics of carbon balance over the past two decades and simulate the land use pattern under the scenario of low-carbon emission in 2030. Furthermore, the authors create spatial zoning rules combined with land use transition characteristics to classify the urban agglomeration into carbon sink restoration zone, carbon sink protection zone, carbon control development zone and carbon transition agriculture zone and put forward corresponding targeted governance principals.

Findings

The study findings classify the BTH urban agglomeration into carbon sink restoration zone, carbon sink protection zone, carbon control development zone and carbon transition agriculture zone, which account for 28.1%, 17.2%, 20.1% and 34.6% of the total area, respectively. The carbon sink restoration zone and carbon sink protection zone are mainly distributed in the northern and western parts and Bohai Rim region. The carbon transition agriculture zone and carbon control development zone are mainly distributed in the southeastern plain and Zhangjiakou.

Research limitations/implications

The authors suggest restoring and rebuilding ecosystems mainly in the northwest and east parts to increase the number of carbon sinks and the stability of the ecosystem. Besides, measures should be taken to promote collaborative emission reduction work between cities and optimize industrial and energy structures within cities such as Beijing, Langfang, Tianjin and Baoding. Furthermore, the authors recommend promoting sustainable intensification of agriculture and carefully balance between both economic development and ecological protection in Zhangjiakou and plain area.

Originality/value

The authors propose a zoning method based on the optimization of land use towards low-carbon development by combining “top-down” and “bottom-up” strategies and provide targeted governance suggestions for each region. This study provides policy implications to implement the regional low-carbon economic transition under the “double carbon” target in urban agglomerations in China.

Details

China Agricultural Economic Review, vol. 14 no. 4
Type: Research Article
ISSN: 1756-137X

Keywords

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