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Article
Publication date: 18 November 2020

Masato Kawanishi and Ryo Fujikura

By applying a framework for implementation analysis, the authors aim to examine the evolution of Japan's national greenhouse gas (GHG) inventory, assess the extent to…

Abstract

Purpose

By applying a framework for implementation analysis, the authors aim to examine the evolution of Japan's national greenhouse gas (GHG) inventory, assess the extent to which each condition for effective implementation has been met and identify factors that may contribute to transparency-related capacity building in developing countries.

Design/methodology/approach

The case description was based on interviews and document reviews. The authors coded the collected data into the variables as identified under the framework for implementation analysis, and they evaluated the effectiveness according to the code of assessment.

Findings

First, this study finds that the development of the endogenous research base can contribute to the continuous improvement in GHG inventories. Second, it highlights the boundary-spanning role played by a private-sector actor's facilitation of interactions among relevant actors. Third, the assessment revealed the criticality of the causal linkage, pointing to the importance of a commitment to emission reductions as a strong driver for the quality improvement of GHG inventories. Lastly, this study indicates a lack of data compatibility, which may potentially hinder effective policy implementation, suggesting the importance of integrated development of the national statistics.

Originality/value

The primary contribution of this paper lies in its use of a framework for implementation analysis, creating new possibilities for both practitioners and researchers. The present study pays attention to the fact that the national GHG inventory preparation, although a highly technical task, is crucial to each country's climate change policy implementation, an aspect that has not been focused on by prior studies.

Details

Management of Environmental Quality: An International Journal, vol. 32 no. 2
Type: Research Article
ISSN: 1477-7835

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Article
Publication date: 8 April 2014

Pavlina Zdraveva, Teodora Obradovic Grncarovska, Natasa Markovska, Elena Gavrilova, Emilija Poposka and Igor Ristovski

– The purpose of this paper is to highlight the lessons learned and good practices regarding the greenhouse inventory system in the Republic of Macedonia.

Abstract

Purpose

The purpose of this paper is to highlight the lessons learned and good practices regarding the greenhouse inventory system in the Republic of Macedonia.

Design/methodology/approach

A comparative analysis for the preparation of the three national communications (NCs) to UN Framework Convention on Climate Change (UNFCCC) in Republic of Macedonia.

Findings

The findings reveal the shift from a project approach, based on external consultants, towards a more process-oriented approach, where a multi-disciplinary national team has been established to prepare the inventory. Also, notable results include improvements in the technical capacity of the inventory team, communications with data sources and other stakeholders, quality assurance/quality control procedures, documenting and archiving, regional cooperation, as well as, the reliability of data series for greenhouse gas (GHG) emissions.

Practical implications

The study may serve well for countries with similar national circumstances and priorities for preparation of greenhouse inventory systems.

Originality/value

Developing national database (inventory) of GHGs is an essential first step towards managing better climate change policy planning. A complete and transparent national greenhouse inventory is an essential tool for understanding emissions and trends, projecting future emissions and identifying sectors for cost-effective emission reduction opportunities. It is also a core element of national climate change reports to the UNFCCC (NCs). This case study shows the development of a sustainable system for preparation of GHG inventories and it describes the data collection and analysis procedures within that system.

Details

Management of Environmental Quality: An International Journal, vol. 25 no. 3
Type: Research Article
ISSN: 1477-7835

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Article
Publication date: 25 October 2011

Markus J. Milne and Suzana Grubnic

This paper aims to set out several of the key issues and areas of the inter‐disciplinary field of climate change research based in accounting and accountability, and to…

Abstract

Purpose

This paper aims to set out several of the key issues and areas of the inter‐disciplinary field of climate change research based in accounting and accountability, and to introduce the papers that compose this AAAJ special issue.

Design/methodology/approach

The paper provides an overview of issues in the science of climate, as well as an eclectic collection of independent and inter‐disciplinary contributions to accounting for climate change. Through additional accounting analysis, and a shadow carbon account, it also illustrates how organisations and nations account for and communicate their greenhouse gas (GHG) footprints and emissions behaviour.

Findings

The research shows that accounting for carbon and other GHG emissions is immensely challenging because of uncertainties in estimation methods. The research also shows the enormity of the challenge associated with reducing those emissions in the near future.

Originality/value

The paper surveys past work on a wide variety of perspectives associated with climate change science, politics and policy, as well as organisational and national emissions and accounting behaviour. It provides an overview of challenges in the area, and seeks to set an agenda for future research that remains interesting and different.

Details

Accounting, Auditing & Accountability Journal, vol. 24 no. 8
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 24 August 2012

Viachaslau Filimonau

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…

Abstract

Purpose

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.

Design/methodology/approach

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.

Findings

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.

Originality/value

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.

Details

Worldwide Hospitality and Tourism Themes, vol. 4 no. 4
Type: Research Article
ISSN: 1755-4217

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Article
Publication date: 21 September 2012

Saltanat Sabitova

The purpose of this paper is to look at opportunities for Kazakhstan to participate in voluntary carbon markets by submitting forest protection, afforestation and…

Abstract

Purpose

The purpose of this paper is to look at opportunities for Kazakhstan to participate in voluntary carbon markets by submitting forest protection, afforestation and reforestation projects that can be offered to domestic or foreign participants willing to take corporate social responsibility (CSR) and reduce their anthropogenic impact on the climate system by buying these projects.

Design/methodology/approach

The study applies a qualitative approach which is based on analysis of scientific articles, entity reports, and national legislative framework related to the topic of the research.

Findings

The findings reveal that the issues of CSR, participation in voluntary carbon markets and domestic forestry sector may be integrated if addressed properly. However, Kazakhstan lacks the level of understanding and acceptance of social or environmental responsibilities necessary to engage in CSR practices. In addition, participation of project developers from Kazakhstan in voluntary carbon markets is a subject to the complicated project submission process. Although voluntary carbon markets are not driven by specific regulations and do not require national legal frameworks to enter the voluntary market system, participation may still be a subject to other national legal aspects.

Practical implications

The study shows how CSR actions may bring win‐win situations both for entities’ sustainability reporting which undertake these actions, and for the forestry sector of Kazakhstan. Therefore, a specific strategy should be customized to reflect national circumstances, and which provides assistance for and enhance discussions about CSR, voluntary carbon markets, and their overall contribution to sustainable development.

Originality/value

The paper addresses the aspects of taking CSR in a developing country as Kazakhstan where the concept of CSR still lacks supportive legal and promotional mechanisms. It introduces the possible relation of the voluntary carbon markets to the forestry sector of Kazakhstan.

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Article
Publication date: 25 October 2011

Frances Bowen and Bettina Wittneben

A fully functioning carbon accounting system must be based on measurement that is materially accurate, consistent over space and time, and incorporates data uncertainty…

Abstract

Purpose

A fully functioning carbon accounting system must be based on measurement that is materially accurate, consistent over space and time, and incorporates data uncertainty. However, achieving these goals is difficult because current carbon accounting efforts are spread across three distinct organisational fields, each prioritising different goals. This paper aims to address these issues.

Design/methodology/approach

The authors identified three fields drawn together by the science of how carbon emissions can be measured, the social practices of carbon accounting, and accountability within the global carbon governance system. The authors hosted a workshop, and invited representatives participating in each of the organisational fields to highlight the contentious conversations within their field. The authors facilitated an across‐field exploration of whether and how to achieve accuracy, consistency and certainty in carbon accounting.

Findings

It was found that there are tensions between accuracy, consistency and certainty in carbon accounting both within and across organisational fields. Framing the evolution of carbon accounting as negotiation between these goals across fields yields powerful implications for addressing current challenges in carbon accounting.

Practical implications

The authors provide guidance to policymakers on how to recognise legitimate uncertainty in carbon management science, manage the cost‐benefits of policy and reporting mechanisms, and ensure actual greenhouse gas emissions reductions.

Originality/value

This paper exploits the unusual approach of integrating carbon accounting across levels of analysis, from the molecular level through processes, organisations, industries and nations. This approach should help scientific, corporate and policy decision‐makers move towards a more fully functioning carbon accounting system.

Details

Accounting, Auditing & Accountability Journal, vol. 24 no. 8
Type: Research Article
ISSN: 0951-3574

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Book part
Publication date: 29 March 2021

Raymond Talinbe Abdulai and Kwasi Gyau Baffour Awuah

The United Nations (UN) sustainable development goals (SDGs) that became effective at the commencement of January 2016 constitute a global community agreement calling for…

Abstract

The United Nations (UN) sustainable development goals (SDGs) that became effective at the commencement of January 2016 constitute a global community agreement calling for action to end poverty, protect the planet and ensure that all people enjoy peace and prosperity. This chapter looks at the nexus between real estate (RE) and SDGs by investigating the extent to which Ghana's RE sector incorporates, especially, environmental sustainability principles from the design and construction stages to occupation, operation and activities aimed at helping to solve the problem of climate change, thereby, contributing to achieving the SDGs. The chapter is theoretical and, therefore, heavily reliant on critical review of relevant extant literature. The chapter has shown that RE cuts across virtually all the sectors that contribute greenhouse gas (GHG) emissions, which over the years have generally been increasing. Only a few buildings in both the private and public sectors (six located in three of the 16 administrative regions in the country) are officially classified as green based on three sustainability-rating systems currently used in the country, which suggests that the uptake of green building technologies (GBTs) is rather low leading to the conclusion that at the moment, the RE sector is not contributing much towards the attainment of the SDGs. However, it may be the case that there are buildings, which are sustainable in one form or the other, but because they have not been officially certified, they are not regarded as green – employing the services of the sustainability-rating agencies to certify buildings involve significant costs that might serve as a barrier in accessing their services. Thus, there is the need for country-wide, large-scale studies that systematically investigate the uptake of GBTs in the private and public RE sectors (not necessarily based on using the rating systems) as that may reveal the actual uptake of GBTs and what can be done policy-wise based on the outcomes of such studies.

Details

Sustainable Real Estate in the Developing World
Type: Book
ISBN: 978-1-83867-838-8

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Book part
Publication date: 14 December 2015

Shamima Haque

This chapter explains how the United Nations Framework Convention on Climate Change (UNFCCC), an important achievement of the Rio Earth Summit held in 1992, instigated…

Abstract

This chapter explains how the United Nations Framework Convention on Climate Change (UNFCCC), an important achievement of the Rio Earth Summit held in 1992, instigated interest in, and enthusiasm for, the fight against climate change in the international arena, promoting national actions, creating common frameworks and motivating corporations to take action against climate change. The Convention recognised climate change as a problem in 1994 when the UNFCCC took effect, which was remarkable considering that there was much less scientific evidence available at that time. Through extensive literature review, this chapter presents the origin and content of the Convention and explains how it creates new international instruments for mitigating climate change, its impact on corporate climate change-related accountability practices and where it stands now after 20 years in operation. The researcher argues that there is a need for strong cooperation among national and international actors such as governments, companies, national and international non-governmental organisations and international governmental organisations in order to create climate change-related accountability.

Details

Sustainability After Rio
Type: Book
ISBN: 978-1-78560-444-7

Keywords

Content available
Article
Publication date: 13 April 2017

Nora Munguia, Alejandra Varela, Javier Esquexr and Luis Eduardo Velázquez Contreras

At the 21st Conference of the Parties to the United Nations Convention on Climate Change (COP 21) in Paris, 195 governments reached an agreement pivotal not only for…

Abstract

Purpose

At the 21st Conference of the Parties to the United Nations Convention on Climate Change (COP 21) in Paris, 195 governments reached an agreement pivotal not only for countries but also for companies. The Paris Agreement makes it impossible to practice business as usual. The transition to a low-carbon coffee industry could be achieved by fostering corporate sustainability. Accordingly, the purpose of this paper is to provide empirical evidence of how to adopt the principles of Paris Agreement by enhancing the corporate sustainability of a Mexican coffee-roaster company using the inventory phase of the life cycle assessment tool.

Design/methodology/approach

The data collection process followed the requirements of the International Reference Life Cycle Data System Handbook, developed by the Institute for Environment and Sustainability in the European Commission Joint Research Centre, and data on packaging materials and energy production were drawn from a commercially available database in the LCA software SimaPro.

Findings

Compiling data on the energy of the firm’s material flows in a firm revealed opportunities to improve energy efficiency and to reduce greenhouse gas emissions. The results of the inventory analysis can be used to evaluate the specific environmental impacts of the coffee-roasting process at this Mexican coffee company. Data compilation activities for energy flows identified the need to install liquefied petroleum gas measuring devices and individual measuring devices for electricity consumption in different areas of the coffee plant. It is recommended that, while implementing this option, the company also develop an energy management program to achieve energy efficiency.

Practical implications

The inventory data in this case study permit comparisons of the current state of the system studied and its possible future states and offer stakeholders relevant information on resource use. Similarly, the project results provide the basis for future research on environmental performance in the coffee industry in Mexico and for the development of policies regarding the production process in the coffee supply chain. Consequently, this research can help fulfil Mexico’s commitment to the Paris Agreement.

Social implications

Reaching the goal of the Paris Agreement will require gathering key information for each single company. The current case study has provided key data to foster the principles of sustainability in the Mexican coffee industry to help this sector to transit toward sustainable development, which is a new demand of the Mexican society. Even though it may seem simple, this is the hardest step for enhancing stakeholder involvement in corporate sustainability.

Originality/value

The main contribution of this research to science and practice is to confirm that fostering corporate sustainability is easier and more feasible when energy flow information is available.

Details

PSU Research Review, vol. 1 no. 1
Type: Research Article
ISSN: 2399-1747

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Article
Publication date: 14 May 2020

Tariq Umar

The Gulf Cooperation Council member countries not only generate the highest quantity of municipal solid waste (MSW) per capita when compared globally, but also in most of…

Abstract

Purpose

The Gulf Cooperation Council member countries not only generate the highest quantity of municipal solid waste (MSW) per capita when compared globally, but also in most of these countries, such waste is just dumped at different landfill stations. In Oman, the total quantity of MSW stood at 2.0 million tons per year. The emission from this waste is estimated at 2,181,034 tons/year (carbon dioxide equivalent). This article attempts to develop frameworks that considered landfilling, composting and recycling of MSW.

Design/methodology/approach

To know the composition of the municipal solid waste in Oman, a quantitative research method was employed. The greenhouse gas (GHG) emissions from MSWM in this study focus on three major gases, CO2, CH4 and N2O. The Intergovernmental Panel on Climate Change (IPCC) 2006 model is used to calculate GHG emissions from landfills and composting (IPCC, 2006). Four frameworks – baseline F0, framework F1, framework F2 and framework F3 – are outlined in this paper. The F0 represents the current situation of the MSW in which most of the waste goes to landfills and dumpsites. In F1, improved MSW collection service and landfilling are incorporated and open burning is restricted. The F2 considered landfilling and composting, while F3 is based on landfilling, composting and recycling.

Findings

The framework F2, which proposes the composting process for the organic waste which normally goes to landfills, results in the reduction of emissions by 40% as compared to landfill practice. Similarly, the samples of MSW collected in Oman show a good amount of recycling waste. The framework F3, which considers the landfill, composting and recycling, reduced the total GHG emissions from 2,181,034 tons/year to 1,427,998 tons/year (carbon dioxide equivalent), representing a total reduction of 35% in emissions.

Research limitations/implications

Different values such as CH4 correction factor, the fraction of degradable organic carbon and the fraction of DOC used to determine the GHG emissions from MSW considering landfilling, composting and recycling based on the IPPC model and existing literature review. The actual determination of these values based on the Oman conditions may result in more accurate emissions from MSW in Oman.

Practical implications

Different frameworks suggested in this research have different practical implications; however, the final framework F3, which produces fewer emissions, required a material recovery facility to recycle the MSW in Oman. For framework F3, it is important that the residents in Oman have enough knowledge and willingness to do the waste segregation at the household level. Apparently, such knowledge and willingness need to be determined through a separate study.

Originality/value

The frameworks F2 and F3 are considered to be more suitable solutions compared to the current practices for Oman and other gulf countries to reduce its per capita emissions from MSW and protect its local environment. There is a potential for further work that needs to explore the possible solutions to implement the suggested frameworks.

Details

Management of Environmental Quality: An International Journal, vol. 31 no. 4
Type: Research Article
ISSN: 1477-7835

Keywords

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