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1 – 10 of over 2000
Article
Publication date: 12 October 2010

Eric G. Olson

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…

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Abstract

Purpose

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.

Design/methodology/approach

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.

Findings

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.

Originality/value

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.

Details

Managerial Auditing Journal, vol. 25 no. 9
Type: Research Article
ISSN: 0268-6902

Keywords

Article
Publication date: 3 January 2023

Alina-Petronela Haller, Mirela Ștefănică, Gina Ionela Butnaru and Rodica Cristina Butnaru

The purpose of this paper is to analyse the influence of economic growth, digitalisation, eco-innovation, energy consumption and patents on environmental technologies on…

Abstract

Purpose

The purpose of this paper is to analyse the influence of economic growth, digitalisation, eco-innovation, energy consumption and patents on environmental technologies on the volume of greenhouse gas emissions (GHG) recorded in European countries for a period of nine years (2010–2018).

Design/methodology/approach

Two empirical methods were integrated into the theoretical approach developed based on the analysis of the current scientific framework. Multiple linear regression, an extended version of the OLS model, and a non-causal analysis as a robustness method, Dumitrescu–Hurlin, were used to achieve the proposed research objective.

Findings

Digitalisation described by the number of individual Internet users and patents on environmental technologies determines the amount of GHG in Europe, and economic growth continues to have a significant effect on the amount of emissions, as well as the consumption of renewable energy. European countries are not framed in well-established patterns, but the economic growth, digitalisation, eco-innovation and renewable energy have an impact on the amount of GHG in one way or another. In many European countries, the amount of GHGs is decreasing as a result of economic growth, changes in the energy field and digitalisation. The positive influence of economic growth on climate neutrality depends on its degree of sustainability, while patents have the same conditional effect of their translation into environmentally efficient technologies.

Research limitations/implications

This study has a number of limitations which derive, first of all, from the lack of digitalisation indicators. The missing data restricted the inclusion in the analysis of variables relevant to the description of the European digitalisation process, also obtaining conclusive results on the effects of digitalisation on GHG emissions.

Originality/value

A similar analysis of the relationship among the amount of greenhouse gas emissions and economic growth, digitalisation, eco-innovation and renewable energy is less common in the literature. Also, the results can be inspirational in the sphere of macroeconomic policy.

Details

Kybernetes, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0368-492X

Keywords

Abstract

Details

Optimal Growth Economics: An Investigation of the Contemporary Issues and the Prospect for Sustainable Growth
Type: Book
ISBN: 978-0-44450-860-7

Article
Publication date: 19 September 2016

Chi-Kuang Chen, Madi Kamba, An-Jin Shie and Jens Dahlgaard

The purpose of this paper is to develop a greenhouse gas (GHG) management model for mitigating GHG emission. GHG emission by way of human activities is causing…

Abstract

Purpose

The purpose of this paper is to develop a greenhouse gas (GHG) management model for mitigating GHG emission. GHG emission by way of human activities is causing catastrophic effects on the natural environment in the form of climate change and global warming. GHG management of different products, bodies and processes is going on worldwide, expressed through carbon footprints by using product life cycle assessment (LCA). LCA is a useful approach, but it only looks at the micro level of cause-effect scenarios rather than the macro level cause-effect scenarios of GHG emission. Therefore, a system to scrutinize underlined assumptions and values of such policies/strategies is an urgent necessity.

Design/methodology/approach

This paper uses the double-loop learning concept, which was proposed by Argyris in 1976, to develop a triple cause-effect model for the management of GHG emission. The proposed model has a knowledge system that introduces the learning loop of GHG emission and environmental impact management.

Findings

A case study is conducted to demonstrate how the proposed triple cause-effect model is operationalized. The ideas and benefits of the proposed model are further discussed.

Originality/value

A triple cause-effect model for the measurement and analysis of GHG emission is proposed in this paper to complement GHG management by using only product LCA. This paper seeks to show that GHG management should look at not only a single tree (product LCA approach) but also the whole forest (the proposed model).

Details

International Journal of Quality and Service Sciences, vol. 8 no. 3
Type: Research Article
ISSN: 1756-669X

Keywords

Book part
Publication date: 16 December 2009

Martin Freedman and Bikki Jaggi

This chapter evaluates whether disclosures on global warming by companies from the European Union are more extensive than disclosures by Japanese and Canadian firms. The…

Abstract

This chapter evaluates whether disclosures on global warming by companies from the European Union are more extensive than disclosures by Japanese and Canadian firms. The study is based on disclosures made on websites, annual reports, social, environmental and sustainability reports and on a questionnaire developed by the Carbon Disclosure Project by 282 of the largest firms from these countries. Content analysis is utilized to asses their disclosures. The results indicate that the EU firms make significantly less global warming disclosures than firms from Japan or Canada. We also find no relation between the changes in carbon emissions and global warming disclosures indicating that these disclosures do not truly reflect emission performance. These findings suggest that the EU requirements of reducing GHG pollution have not improved GHG disclosures. Regulatory disclosure requirements may be the answer to improve disclosures.

Details

Sustainability, Environmental Performance and Disclosures
Type: Book
ISBN: 978-1-84950-765-3

Book part
Publication date: 25 May 2021

Anca Băndoi, Claudiu George Bocean, Aurelia Florea, Lucian Mandache, Cătălina Soriana Sitnikov and Anca Antoaneta Vărzaru

Global warming is a process that takes place 11,500 years after the end of the last Ice Age. The main identified reason is the increased emissions of greenhouse gases…

Abstract

Global warming is a process that takes place 11,500 years after the end of the last Ice Age. The main identified reason is the increased emissions of greenhouse gases (GHGs). Since the nineteenth century, GHG evolution has recorded a quantum leap from the previous linear development. Human is the main factor behind this evolution, through industrialization and the exponential increase of population. Based on these, the chapter’s primary goal was to highlight an original method of predicting the future evolution of GHG emissions in the domains of Energy (including Transportation), Industry Processes and Product Use, Agriculture, and Waste Management. The novelty of the research consisted of testing several variants of functions (power, exponential, inverse trigonometric) to identify, from a group of variants. This optimal function would generate those predictions, which are closest to the real values. The causes that create GHG emissions in each of the four domains were the foundation for the analysis. This chapter focuses on two main subjects: first, the identification of a smooth function to predict the evolution of GHG emissions, and second, the function’s use to estimate the projections of GHG emissions in the coming years for the four domains: Energy (including Transportation), Industry Processes and Product Use, Agriculture, and Waste Management. An observation was that the weights of these four domains remain relatively the same despite the reductions in the total GHG emissions.

Details

Contemporary Issues in Social Science
Type: Book
ISBN: 978-1-80043-931-3

Keywords

Book part
Publication date: 31 December 2010

Larry Dwyer, Ray Spurr, Peter Forsyth and Serajul Hoque

This chapter explores the issues in estimating the greenhouse gas (GHG) emissions from the tourism industry and related activities in Australia. A production-based…

Abstract

This chapter explores the issues in estimating the greenhouse gas (GHG) emissions from the tourism industry and related activities in Australia. A production-based approach is employed and its rationale is explained. The scope of tourism consists of the economic activities of tourism-characteristic and tourism-connected sectors as defined in the Australian Tourism Satellite Account (TSA). The GHG emissions have been estimated for 2003–04, the latest year for which detailed industry GHG emissions data are available in a form suitable for this type of estimate. Tourism's GHG emissions are compared with other industries in the Australian economy. The policy implications of the results are discussed. It should be possible to adopt a broadly similar method for any destination with a TSA, enabling tourism stakeholders to play an informed role in assessing appropriate climate change mitigation and adaptation strategies for their destination.

Details

Tourism and the Implications of Climate Change: Issues and Actions
Type: Book
ISBN: 978-0-85724-620-2

Keywords

Article
Publication date: 28 June 2022

Kai Tang and Chunbo Ma

Mitigating agricultural greenhouse gas (GHG) emissions is an essential part of China's effort to achieve net-zero emissions. This study assesses the cost-effectiveness of…

Abstract

Purpose

Mitigating agricultural greenhouse gas (GHG) emissions is an essential part of China's effort to achieve net-zero emissions. This study assesses the cost-effectiveness of China's agricultural GHG reduction under diverse carbon policies.

Design/methodology/approach

The study employs a parametric non-radial distance function approach and estimates the technical abatement potential and marginal abatement cost (MAC) of GHG in China's agricultural sector for the 2008–2017 period.

Findings

Agriculture is expected to make a great contribution to China's net-zero emissions progress. This study empirically analyses the cost-effectiveness of China's agricultural GHG reduction under diverse carbon policies. A parametric non-radial distance function approach is used to derive technical abatement potential and MAC of GHG for the 2008–2017 period. The results indicate that no significant improvement had been achieved in terms of agricultural GHG reduction in China during 2008–2017. The country's agricultural sector could reduce 20–40% GHG emissions with a mean value of 31%. In general, western provinces have larger reduction potential than eastern ones. The average MAC for the whole country is 4,656 yuan/ton CO2e during 2008–2017. For most western provinces, their MAC values are considerably higher than those for most eastern provinces. Compared with previous sectoral estimates of GHG mitigation cost, this study’s estimates indicate that reducing agricultural GHG emissions in some provinces is likely to be cost-effective. The Chinese government should consider expanding its national carbon market to cover agricultural sector.

Practical implications

The Chinese government should consider expanding its national carbon market to cover agricultural sector.

Originality/value

Existing studies in the field mostly ignore input constraints, which is inconsistent with carbon mitigation policy practice, especially in the agricultural sector. This study’s approach integrates both input and output constraints reflecting differing policy practice.

Details

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

Keywords

Open Access
Article
Publication date: 12 April 2022

Zhirun Li, Yinsheng Yang, Namho So and Jong-In Lee

During the planting process, agricultural products produce large amounts of greenhouse gas (GHG) emissions. This has placed tremendous pressure on sustainable global…

Abstract

Purpose

During the planting process, agricultural products produce large amounts of greenhouse gas (GHG) emissions. This has placed tremendous pressure on sustainable global development. Many countries and regions in the world have adopted intensive subsistence cultivation methods when planting maize; however, limited studies exist on these methods. The main purpose of this research is to show the impact of climate change on maize yields and carbon footprint (CF) in South Korea over 10 years, find the proper operating method and promote the advanced combination of inputs for the sustainable development of maize farmers.

Design/methodology/approach

This study used survey data from the South Korea Rural Development Administration of 2010, 2014 and 2019 to estimate the CF of maize planting under intensive subsistence cultivation. Life-cycle assessment was used to determine the CF. Farmers were grouped according to significant differences in yield and GHG emissions. Linear regression was used to measure the dependence of the main contributors on the CF production and carbon efficiency.

Findings

In South Korean maize planting, N in chemical fertiliser was the most significant contributor to the CF and organic fertiliser was the most significant input. The use of chemical and organic fertilisers significantly affects the production of the CF and carbon efficiency. Households in the high-yield and low-GHG emission groups are more sustainable because they generate the least GHG when producing and earning through maize cultivation. Globally, maize production in South Korea has a relatively low CF and maize production produces fewer GHG.

Originality/value

This study provides information for policymakers to determine key operational options for reducing GHG emissions using intensive subsistence cultivation of maize production in South Korea and other countries.

Details

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

Keywords

Article
Publication date: 2 September 2020

Wayne Fu and Hung-Chung Su

The purpose of this study is to examine the effects of three strategic environmental options on reducing greenhouse gas (GHG) emissions. Namely, we examine the effects of…

Abstract

Purpose

The purpose of this study is to examine the effects of three strategic environmental options on reducing greenhouse gas (GHG) emissions. Namely, we examine the effects of pollution prevention and waste management (PPWM) practices, green supply chain (GSC) practices, and outsourcing on reducing local and supply chain GHG emissions.

Design/methodology/approach

Using ASSET4 and deploying first-differencing fixed-effects panel data models, the study conducts a large-scale empirical examination on the effects of these focal strategic environmental options on GHG emissions.

Findings

This study finds that PPWM practices reduce local GHG emissions and that GSC practices reduce supply chain GHG emissions. The results also show that outsourcing does not reduce local GHG emissions and has an adverse effect on supply chain GHG emissions.

Practical implications

The study findings indicate that environmental practices are effective in reducing GHG emissions. However, they are effective only in their corresponding domain. Further, outsourcing is not a viable strategic option, and managers should be mindful of its undesired environmental consequences.

Originality/value

Firms undertake strategic environmental options, such as implementing environmental practices and reallocating production activities, to improve their environmental performance. Nevertheless, the effectiveness of these options on reducing GHG emissions has not been thoroughly examined.

Details

International Journal of Operations & Production Management, vol. 40 no. 6
Type: Research Article
ISSN: 0144-3577

Keywords

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