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The purpose of this paper is to focus on carbon accounting as one aspect of accounting for impacts on the environmental capital and to detail the “convergence” process between two emergent corporate carbon management accounting approaches within a multinational company. In contrast to the reporting stakeholder and regulatory focus, company-internal issues of carbon accounting have so far rarely been investigated in depth. Based on a qualitative analysis of this in-depth case study, questions about what could be considered an effective carbon management accounting system are raised.

The research has been conducted with an in-depth case study, using participant observation (Spradley, 1980). The authors follow a pragmatic research approach, and the proposal of Malmi and Granlund (2009) “to create theories useful for practice is to solve practical problems with practitioners and synthesize the novel solutions to a more general form”.

This case study demonstrates that it is possible to connect two corporate carbon management accounting approaches focusing on products and the organization into a combined carbon management accounting system. This has potential impact in making carbon management accounting in organizations leaner, and more efficient in terms of performance measurement and external communication.

This research is based on a single case study, and more case studies in different industries could highlight further practical implementation difficulties and approaches to overcome.

This paper unveils that different carbon management accounting approaches can emerge in parallel in the same corporation. The paper discusses possibilities and challenges to converge them in terms of methodology (emission factors for example) and/or in terms of information systems, on which the calculations are based.

This is, to our knowledge, the first case study of an organization explicitly acknowledging the existence of multiple emerged carbon management accounting approaches and trying to make sense of them in a convergence process to create an overarching carbon accounting system.

The purpose of this paper is to explore the evolution of greenhouse gas (GHG) reporting quality and to determine whether the evolution of reporting quality is linked with the type of information reported based on the “search”, “experience”, and “credence” typology.

The method is based on the content analysis of GHG reporting in 245 sustainability reports by 45 oil and gas companies between 1998 and 2010. The content analysis disclosure index developed links GHG reporting requirements with seven quality dimensions. The information associated with each item on the content analysis index is classified as “search”, “experience” or “credence”. Statistical analysis is used to determine whether any significant change occurred in either overall GHG reporting quality or in the quality of reporting in any of the individual dimensions of quality over the period of the study.

GHG reporting quality has not improved significantly between 1998 and 2010. The quality of reporting is not the same in each of the seven dimensions of quality and this can be explained by information typology.

This paper provides the first longitudinal analysis of the quality of GHG reporting. The methodology developed advances current measures of reporting quality by linking reporting requirements with particular quality dimensions. The results show that the type of information is important in terms of quality evolution and that this can dictate the measures required to improve quality.

This study aims to conduct a critical analysis of online carbon calculators, assesing their accuracy and ability to provide holistic carbon impact appraisals of different elements of holiday travel. It seeks to identify the major data sources for estimates and establish the interrelatedness between them. The determinant factors for the variance in the magnitude of the carbon footprint appraisals between calculators are critically reviewed.

The paper reviews the key online carbon calculators to better understand how estimates of carbon footprint are made, what background information is available to tool users and which factors affect the accuracy and comprehensiveness of appraisals.

The study concludes that the applicability of existing carbon calculators to carbon impact assessment in tourism is limited. Moreover, poor accesibility of the background data, inconsistencies in the multiplying factors used and inhomogeneity in the appraisal methods employed question the accuracy, credibility and transparency of carbon calculators. Suggestions are made on how to improve the overall quality and reliability of carbon calculators in order to enhance their consistency, transparency and applicability in the tourism domain.

The paper contributes to a better understanding of assessment approaches available in the tourism domain to produce reliable estimates of the carbon impacts from holiday travel.

Avoided emissions refer to greenhouse gas emission reductions that are a result of using a product or are emission removals due to a decision or an action. Although there is no uniform standard for calculating avoided emissions, market actors have started referring to avoided emissions as “Scope 4” emissions. By default, making a claim about Scope 4 emissions gives an appearance that this Scope of emissions is a natural extension of the existing and accepted Scope-based emissions accounting framework. The purpose of this study is to explore the implications of this assumed legitimacy.

Via a desktop review and interviews, we analyse extant Scope 4 company reporting, associated accounting methodologies and the practical implications of Scope 4 claims.

Upon examination of Scope 4 emissions and their relationship with Scopes 1, 2 and 3 emissions, we highlight a dynamic and interdependent relationship between quantification, commensuration and standardization in emissions accounting. We find that extant Scope 4 assessments do not fit the established framework for Scope-based emissions accounting. In line with literature on the territorializing nature of accounting, we call for caution about Scope 4 claims that are a distraction from the critical work of reducing absolute emissions.

We examine the implications of assumed alignment and borrowed legitimacy of Scope 4 with Scope-based accounting because Scope 4 is not an actual Scope, but a claim to a Scope. This is as an act of accounting territorialization.

The purpose of the study is to consolidate a set of indicators for assessing design and construction phase strategies for reducing operational greenhouse gas (GHG) emission. They will also estimate the quantity of operational GHG emission and its associated reduction over assessment period.

Five steps framework adopted include defining the purpose of the indicators and selection of candidate indicators. Others are defining the criteria for indicator selection, selecting and defining the proposed indicators. Relevancy, measurability, prevalence, preference, feasibility and adaptability of the indicator were the criteria used for selecting the indicators.

The study consolidated public transport accessibility, sustainable parking space, green vehicle priority, proximity to amenities and alternative modes as indicators for design and construction phase strategies. Transportation accounting and carbon footprint (CFP) and their associated reduction are indicators for operational GHG emission while plan and policy is an indicator for policymakers and stakeholders.

The study shows that providing correct indicators for assessing direct and indirect GHG emission with easy to obtain data is essential for assessment of built environment. Stakeholder can use the indicators in developing new rating systems and researchers as an additional knowledge. Policy makers and stakeholders can use the study in monitoring and rewarding the sustainability and activities of building related industries and organisations.

The study was conducted at the Center for Energy and Industrial Environmental Studies (CEIES) Universiti Tun Hussein Onn Malaysia and utilises existing rating systems and tools, Intergovernmental Panel on Climate Change (IPCC) and GHG protocol reports and guides and several other standards, which are open for research.

The purpose of this study is to develop a set of parameters universally acceptable for assessing design and construction strategies for reducing operational energy usage and its associated greenhouse gas (GHG) emission. Also, the parameters are intended to estimate the quantity of energy and its associated GHG emission reduction over the assessment period.

This study used five steps framework comprising definition of purpose, selecting the candidate parameters, criteria selection and description, selecting proposed parameters and defining the proposed parameters. The criteria used were the parameter’s prevalence, measurability, preference and feasibility toward adaptability to the relevant stakeholders.

This study consolidated 11 parameters. Seven cover designs and construction strategies comprising energy monitoring, natural lighting and ventilation design. Others are building thermal performance, efficient equipments, renewable energy and energy policy. The remaining four consider operational energy consumption, GHG emission quantification and their reduction over time.

Providing suitable indicators for assessing direct and indirect GHG emission with easily accessible data is essential for assessing built environment. The consolidated parameters can be used in developing rating systems, monitoring GHG inventories and activities of building related industries.

This study was conducted at the CEIES UTHM and used 11 existing rating systems open for research purposes, International Panel for Climate Change reports and GHG protocol report and guides and several other standards.

Climate change requires the reduction of direct and indirect greenhouse gas (GHG) emissions, a task that seems to clash with increasing supply chain complexity. This study aims to analyse the upstream supply chain complexity dimensions suggesting the importance of understanding the information processing that these may entail. Reducing equivocality can be an issue in some dimensions, requiring the introduction of written guidelines to moderate the effects of supply chain complexity dimensions on GHG emissions at the firm and supply chain level.

A three-year panel data was built with information obtained from Bloomberg, Trucost and Compustat. Hypotheses were tested using random effect regressions with robust standard errors on a sample of 394 SP500 companies, addressing endogeneity through the control function approach.

Horizontal complexity reduces GHG emissions at the firm level, whereas vertical and spatial complexity dimensions increase GHG emissions at the firm and supply chain level. Although the introduction of written guidelines neutralises the negative effects of vertical complexity on firm and supply chain GHG emissions, it is not sufficient in the presence of spatial complexity.

This paper offers novel insights by suggesting that managers need to reconcile the potential trade-off effects on GHG emissions that horizontally complex supply chain structures can present. Their priority in vertically and spatially complex supply chain structures should be to reduce equivocality.

A greenhouse gas (GHG) inventory was conducted for Yale University's procurement of goods and services over a one‐year period. The goal of the inventory was to identify the financial expenditures resulting in the greatest “indirect” GHG emissions. This project is part of an ongoing effort to quantify and reduce the university's environmental impacts.

The impacts of institutional purchases were analyzed using publicly available economic input‐output life cycle assessment software. This model allows users to estimate the indirect GHG emissions of procured goods and services using expenditure data for different categories of purchases. The results are based on national averages for the USA.

The findings of this inventory indicate that indirect GHG emissions from procured goods and services are the greatest source of the university's emissions. A total of 15 of the university's 142 financial expenditure categories accounted for 80 percent of the GHG emissions. Many of these categories were expected, including energy purchases, construction activities, and air travel. Others were more surprising, particularly architectural and engineering services, laboratory supplies, and software.

This study is expected to assist Yale University in its efforts to reduce GHG emissions by providing a quantitative basis for prioritizing green supply chain management decisions.

This study demonstrates that universities and other organizational entities can proficiently assess indirect GHG emissions from goods and services using publicly available software, and that these efforts are significant for understanding the environmental impacts of higher education.

Within the emergent professional field of carbon accounting, we analyse the institutional work that gives birth to a nascent profession in a multi-actor arena. We therefore contribute to enhancing our understanding of the birth of professions – in their very first steps and infancy.

This study employs a qualitative approach. We collected data from 1999 to 2015 and conducted 15 semi-structured interviews. One of the researchers was active in the field for two years and participated in carbon accounting events in France as a “participant observer”.

Our research contributes to an understanding of the dynamic professionalization process in which the different actors mobilize both creative work and sabotage work. We further theorize how nascent professions structure their project around knowledge, identity and boundary work. At the same time, we develop the notion of sabotage work, which is comprised of two sub-categories of institutional work: counter-work and the absence of work.

To our knowledge, this is one of the first attempts to analyse the birth of an environmental accounting profession. We emphasize both creative work and sabotage work in the professionalization project. We conclude on further research that could be performed on environmental accounting professions.

Reducing our carbon footprint (CF) or decarbonizing is a sustainable development goal. Although there has been an increase in research on this topic, little is known about the status of CF research within universities. The purpose of this paper is to identify the initiatives implemented in universities aimed at reducing CF in their efforts toward creating a Green Campus.

Using a bibliometric method, the status of this field of research was examined for the purpose of identifying the main publications and the most central researchers in terms of productivity and citations. Also, by using an exploratory factor analysis (EFA), the regions of the world with the most active research, as well as the direction of research, were identified.

The survey identified the region that published the most on the subject in the past 10 years, as well as the most relevant authors in the publications. Through this factor analysis, it was possible to identify, among the 105 publications analyzed, four distinct factors (clusters) with different thematic strands that appear to define a difference between the related studies on this topic. These factors were identified as campus management: supply and consumption operations; greenhouse gases emissions assessment: CF calculation; university air travel; sustainable food systems. The changes in people’s attitudes and in the use of university spaces during the COVID-19 pandemic in relation to the CF was also noted as a point that can be investigated in future research. As well as the reflection of the reduction in academic air travel and the “forced” occurrence of online events during the same period.

The paper aims to innovate by applying the multidimensional scaling method and EFA to scientific articles on the topic of decarbonizing campuses and identifying the clusters that constitute this field of study. The research seeks to contribute to current metric knowledge on the topic and to the creation of a specific research agenda.