Search results

This study estimated greenhouse gas emissions from aviation transportation and sought systems that could manage these emissions based on the IPCC guidelines to prepare for greenhouse gas regulations on international airlines. For this purpose, policies to reduce greenhouse gas emissions from aviation transportation were developed based on international agreements and the cases of advanced countries. In addition, marginal abatement costs and greenhouse gas reduction measures were derived for the effective execution of these policies. While estimating greenhouse gas emissions from aviation transportation, it was found that there has been an average increase of 3.9% and 12.9% for domestic and international flights, indicating that it is urgent that we prepare global greenhouse gas regulations. The estimated marginal abatement cost of greenhouse gas from airplanes was approximately. USD 123, and this amount could be used to decide the price of emission rights, the amount of carbon tax, and could be referred to when distributing incentives for voluntary agreements.

The measures to reduce greenhouse gas emissions for aviation transportation were classified into four types: voluntary agreements, international collaboration, greenhouse gas reduction technology and operation process development, and application of emission trading and carbon tax.

The purpose of this paper is to investigate the factors driving greenhouse gas reporting by Chinese companies.

Content analysis of annual reports and corporate social responsibility (CSR) reports for the year 2010 of the top 100 A‐share companies listed on Shanghai Stock Exchange was conducted to investigate the extent of greenhouse gas reporting. Multiple regression analysis was performed to determine the factors driving these companies' greenhouse gas reporting.

It was found that most Chinese companies reported neutral and good news. The results also indicate larger companies operating in an industry which has higher level of carbon dioxide emissions tend to have higher levels of greenhouse gas disclosures, consistent with the expectation of legitimacy theory. However, profitability and overseas listing were not significantly related to greenhouse gas reporting. This is consistent with the findings of previous literature. Finally, contrary to expectations, state‐owned companies report less greenhouse gas information than private companies.

The paper contributes towards theory development by testing legitimacy theory in the context of greenhouse gas reporting by Chinese companies and contributes to existing literature on greenhouse gas reporting by focussing on the large emerging economy of China. The practical contribution of the paper rests in the area of accounting practice. The results outline the dearth in greenhouse gas reporting by Chinese companies, suggesting there needs to be future development of accounting standards in this area.

The purpose of this paper is to raise a selection of issues and questions that have begun to face academics and business professionals in the technically complex field of greenhouse gas accounting.

This paper drew on accounting, audit and assurance‐based field work whilst the author was employed with a “Big 4” accounting firm and undertaken with a range of Australian companies preparing to report greenhouse gas emissions to the Australian Government for the first time during June‐October 2009. The issues discussed in this paper include: determination of organisational boundaries and ownership of greenhouse emissions; determination of operational boundaries and how to account for the greenhouse emissions of contractors; and challenges of measuring and accounting for greenhouse gas emissions in the underground coal mining industry.

This paper highlights the need for further research into greenhouse gas accounting methodologies.

The paper is primarily a news piece with a focus on three of a possible multitude of issues. The intention is not to provide a complete review of the growing academic literature in the greenhouse gas accounting field, nor to elaborate on the entire array of challenges presented by greenhouse gas accounting for a range of industries. Further, the paper does not intend to discuss climate change science or emissions trading in any detail.

Whilst the focus is on the Australian experience, the questions raised may be of interest to a more international audience as attempts are made to put a national framework using local measures on a global problem are commonplace.

This paper aims to examine whether an expectation gap exists between different stakeholders (i.e. emissions preparers, emissions assurers and shareholders) in relation to the assurance of greenhouse gas emissions. Further, the paper seeks to explore whether stakeholder expectations are influenced by the uncertainties inherent in the assurance engagement for different industry sectors (i.e. greenhouse gas emitter or greenhouse gas user entities).

An experimental survey was used to address the stated aims. Three stakeholder groups: shareholders, greenhouse gas emissions preparers and assurers, completed a survey based on the greenhouse gas emissions assurance for either an emitter or user entity.

The results provide support for the existence of an expectation gap in the emission assurance setting. Fundamental differences were identified between the stakeholder groups in relation to the responsibilities of the assurer and management; as well as the reliability and decision usefulness of the emissions statement. Moreover, the extent of the gap was found to differ between user entity engagements and emitter entity engagements.

The paper highlights the need for the assurance services profession and assurance standard setters to consider mechanisms to enhance the effectiveness of communicating the assurance function in this setting in order to enhance the credibility and social value of emissions assurance.

The paper is the first to examine the expectation gap in the greenhouse gas emissions assurance context. It thereby also contributes to the literature on the expectation gap in the assurance of non‐financial information. Moreover, the research findings provide standard setters with unique insights into areas to consider as they work toward the development of an international assurance standard for greenhouse gas emissions statements.

This paper focuses on the terms of reference of the 1997 Kyoto Protocol of the United Nations Framework Convention on Climate Change, which was drafted to support environmental sustainability through the mitigation of global warming. The paper provides information on the main features of the protocol, especially the commercial incentives for companies in industrialised countries to reduce greenhouse gas emissions. Particular attention is paid to the role of the operations manager and strategist in the selection of processes, plant and equipment to meet these commercial incentives, and the location of industrial facilities under conditions of political and economic uncertainty. The paper demonstrates the importance of the political and economic factors influencing environmental investment decisions, particularly those factors which often lie outside the usual terms of reference of operations managers.

The inherent linkages between climate and the habitability of the Earth are increasingly well recognized, and a convention could help to ensure that conserving the environment and developing the economy in the future must go hand in hand. Due to growing environmental concern, the United Nations General Assembly has set into motion an international negotiating process for a framework convention on climate change. One of the specific tasks in these negotiations is how to share the duties in reducing climate relevant gases, particularly carbon dioxide, between the industrial and the developing countries. The respective proposals could be among the most far‐reaching ever for socio‐economic development, indeed for global security and survival itself. While the negotiations will be about climate and protection of the atmosphere, they could lead to fundamental changes in energy, forestry, transport and technology policies, and to future development pathways with low greenhouse gas emissions. Addresses some of these aspects of a climate convention and a respective CO⊂2‐agreement, the Houston Protocol.

The purpose of this paper is to identify an effective management accounting system using sustainability accounting concepts for environmental and social cost measurement to add shareholder value. Suggestions from literature show that there is a need for a conceptual framework for environmental management accounting (EMA) and social management accounting (SMA) practices to be developed. This study therefore designs a conceptual model for a sustainability management accounting system (SMAS) combining EMA and SMA practices to create more accurate cost information of environment and social impacts. A SMAS also expands on activity based costing (ABC) application to help in the cost analysis and allocation of environment and social impacts. By applying a SMAS, companies generate more accurate cost information thus fully costing products for internal management decision and reporting purposes.

This study used mixed methods combining quantitative and qualitative research approaches to collect and analyse data to triangulate findings.

The results of the study indicate that companies are intending to change to new management accounting practices while looking for ways to improve cost identification and measurement of environment and social impacts.

This study is limited to Australian non‐service manufacturing companies. As a SMAS is a new holistic management accounting approach, it provides companies with a way to create economic, environmental, and social value both immediately and in the future.

This study designs a SMAS conceptual model to contribute to the literature. By having a SMAS, companies could create more accurate cost information while fully costing products to effectively enhance management decisions on cost savings and greenhouse gas emission reductions.

This paper aimed to explore the submissions made to the National Greenhouse and Energy Reporting (NGER) policy paper by corporations and other stakeholders. It also sought to establish whether broader climate change issues were addressed in the context of the submissions.

The agenda‐setting framework was utilised to provide the theoretical perspective for the study. This research applied a combination of concept analysis and mapping, and content analysis, of the submissions using the Leximancer software tool.

The study found a divergence in the responses of corporations and other stakeholders, with the former focusing primarily on the NGER policy paper, while the latter presented significant concerns over carbon pollution and climate change, an issue that was not the primary concern of the policy paper. Moreover, corporations also acknowledged the close link between the NGER process and a future emissions trading scheme, and expressed concerns over the development of a mechanism that would put a price on carbon.

The paper contributes to the limited literature on carbon accounting and reporting in relation to both the local and international context. Moreover, an agenda‐setting perspective provided a suitable lens for understanding the NGER submissions process and its role within the broader climate change policy area in Australia.

Policies are influenced by key players and their familiarity with these policies could lead to successful implementation. The establishment of the NGER legislation was deemed successful, despite concerns raised in the submissions. This was because the policy used corporate reporting as a means of assessing accountability for carbon emissions. This finding has implications for other nations seeking to develop mandatory carbon reporting.

The paper has built further explanatory potential of the agenda‐setting framework, provides direct evidence in relation to stakeholder submissions to prospective environmental legislation, and adds to the use of combination methods that can be utilised for effectively analysing stakeholder submissions on major policy questions and issues.

This paper aims to compare glued laminated timber and steel beams with respect to structural design, manufacturing and assembly costs and the amount of greenhouse gas emissions.

This paper presents structural design requirements in conformance with EN 1993: Eurocode 5 and Eurocode 3. With the help of these standards, expressions are derived to evaluate the design criteria of the beams. Based on the results of life-cycle analysis, the economic properties and environmental impact of the two types of beam are investigated. In this paper, the effect of beam span on the design values, costs and carbon dioxide emissions is analysed when investigating aspects of the structural design, economy and environmental impact. Different cross-sections are chosen for this purpose.

The study shows that the glued laminated (abbreviated as “glulam”) beams have a smaller tendency to lateral torsional buckling than the steel beams, and that they can be cheaper. From an environmental point of view, glulam beams are the more environmentally friendly option of the two beam materials. Furthermore, glulam beams may have a direct positive effect on the environment, considering the carbon storage capacity of the wood. The disadvantage of glued wood is that larger dimensions are sometimes required.

Wind load and the effect of second-order effects have not been considered when analysing the static design. Only straight beams have been studied. Furthermore, the dynamic design of the beams has not been investigated, and the bearing pressure capacity of the supports has not been analyzed. We have investigated timber beams with a rectangular cross-section, and steel beams of rolled I-sections, known as “HEA profiles”. The cost analysis is based mainly on the manufacturing and assembly costs prevalent on the Swedish market. The only environmental impact investigated has been the emission of greenhouse gases. The design calculations are based on the European standards Eurocode 5 and Eurocode 3.

To achieve sustainability in construction engineering, it is important to study the environmental and economic consequences of the building elements. By combining these two effects with the technical design of buildings made of steel and/or timber, the concept of sustainable development can be achieved in the long run.

The study concerns sustainability of building structures, which is an important of the sustainable development of the society.

The paper contains new information and will be useful to researchers and civil engineers.

Global climate change has become a major societal issue providing the impetus for governments to legislate policy in order to manage and mitigate greenhouse gas (GHG) emissions. To assess whether the use of biomass can reduce GHG emissions requires accounting, reporting and assurance methods and procedures. The purpose of this paper is to illustrate key challenges of GHG reporting and assurance with the example of the Australian framework.

This viewpoint, discussing GHG emissions reporting and assurance, critically analyses some of the key issues arising in practice, including the current state of organizations' systems and controls, the changing nature of governance structures as well as measurement challenges being experienced by companies regarding GHG reporting.

The paper finds that more rigorous governance frameworks and management systems are likely to evolve around GHG reporting given the recent introduction of the carbon pricing mechanism and its nexus to companies' financial performance as well as increased risks associated with inaccurate reporting.

The paper contains an overview of the current regulatory environment and key issues surrounding GHG reporting and assurance.

The management of GHG‐related issues has significant implications for organisations. The paper provides both practitioner and academic perspectives on the current issues and challenges within the GHG reporting context.