Corporate Carbon and Climate Accounting
This volume is devoted to management accounting approaches for analyzing business benefits and costs of climate change. It discusses future directions on carbon accounting, performance measurement and reporting as well as links between climate accounting
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Carbon and Climate Accounting
Corporate Carbon and Climate Accounting
Stefan Schaltegger Dimitar Zvezdov Igor Alvarez Etxeberria Maria Csutora Edeltraud Günther •
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Editors
Corporate Carbon and Climate Accounting
123
Editors Stefan Schaltegger Centre for Sustainability Management Leuphana University Lüneburg Lüneburg Germany
Maria Csutora Corvinus University of Budapest Budapest Hungary Edeltraud Günther TU Dresden Dresden Germany
Dimitar Zvezdov Friedrich-Alexander University Erlangen-Nürnberg Germany Igor Alvarez Etxeberria University of Basque Country San Sebastian Spain
ISBN 978-3-319-27716-5 DOI 10.1007/978-3-319-27718-9
ISBN 978-3-319-27718-9
(eBook)
Library of Congress Control Number: 2015957791 © Springer International Publishing Switzerland 2015 This work is subject to copyright. All rights are reserved by the Publisher, whether the whole or part of the material is concerned, specifically the rights of translation, reprinting, reuse of illustrations, recitation, broadcasting, reproduction on microfilms or in any other physical way, and transmission or information storage and retrieval, electronic adaptation, computer software, or by similar or dissimilar methodology now known or hereafter developed. The use of general descriptive names, registered names, trademarks, service marks, etc. in this publication does not imply, even in the absence of a specific statement, that such names are exempt from the relevant protective laws and regulations and therefore free for general use. The publisher, the authors and the editors are safe to assume that the advice and information in this book are believed to be true and accurate at the date of publication. Neither the publisher nor the authors or the editors give a warranty, express or implied, with respect to the material contained herein or for any errors or omissions that may have been made. Printed on acid-free paper This Springer imprint is published by SpringerNature The registered company is Springer International Publishing AG Switzerland
Contents
Corporate Carbon and Climate Change Accounting: Application, Developments and Issues . . . . . . . . . . . . . . . . . . . . . . . . . S. Schaltegger, D. Zvezdov, E. Günther, M. Csutora and I. Alvarez
1
Decision Support Through Carbon Management Accounting—A Framework-Based Literature Review . . . . . . . . . . . . . . Dimitar Zvezdov and Stefan Schaltegger
27
Corporate Sustainability Footprints—A Review of Current Practices. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Gábor Harangozó, Anna Széchy and Gyula Zilahy
45
Carbon Accounting: A Review of the Existing Models, Principles and Practical Applications . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Eduardo Ortas, Isabel Gallego-Álvarez, Igor Álvarez and José M. Moneva
77
The Attributional-Consequential Distinction and Its Applicability to Corporate Carbon Accounting. . . . . . . . . . . . . . . . . . . . . . . . . . . . . Matthew Brander and Francisco Ascui
99
Implementin
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