The Experts below are selected from a list of 4086 Experts worldwide ranked by ideXlab platform
J A Baldock - One of the best experts on this subject based on the ideXlab platform.
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baseline map of organic Carbon in australian soil to support national Carbon Accounting and monitoring under climate change
Global Change Biology, 2014Co-Authors: Raphael Viscarra A Rossel, R Webster, J A BaldockAbstract:We can effectively monitor soil condition—and develop sound policies to offset the emissions of greenhouse gases—only with accurate data from which to define baselines. Currently, estimates of soil organic C for countries or continents are either unavailable or largely uncertain because they are derived from sparse data, with large gaps over many areas of the Earth. Here, we derive spatially explicit estimates, and their uncertainty, of the distribution and stock of organic C in the soil of Australia. We assembled and harmonized data from several sources to produce the most comprehensive set of data on the current stock of organic C in soil of the continent. Using them, we have produced a fine spatial resolution baseline map of organic C at the continental scale. We describe how we made it by combining the bootstrap, a decision tree with piecewise regression on environmental variables and geostatistical modelling of residuals. Values of stock were predicted at the nodes of a 3-arc-sec (approximately 90 m) grid and mapped together with their uncertainties. We then calculated baselines of soil organic C storage over the whole of Australia, its states and territories, and regions that define bioclimatic zones, vegetation classes and land use. The average amount of organic C in Australian topsoil is estimated to be 29.7 t ha−1 with 95% confidence limits of 22.6 and 37.9 t ha−1. The total stock of organic C in the 0–30 cm layer of soil for the continent is 24.97 Gt with 95% confidence limits of 19.04 and 31.83 Gt. This represents approximately 3.5% of the total stock in the upper 30 cm of soil worldwide. Australia occupies 5.2% of the global land area, so the total organic C stock of Australian soil makes an important contribution to the global Carbon cycle, and it provides a significant potential for sequestration. As the most reliable approximation of the stock of organic C in Australian soil in 2010, our estimates have important applications. They could support Australia's National Carbon Accounting System, help guide the formulation of policy around Carbon offset schemes, improve Australia's Carbon balances, serve to direct future sampling for inventory, guide the design of monitoring networks and provide a benchmark against which to assess the impact of changes in land cover, land management and climate on the stock of C in Australia. In this way, these estimates would help us to develop strategies to adapt and mitigate the effects of climate change.
Heather Lovell - One of the best experts on this subject based on the ideXlab platform.
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Carbon Accounting and the construction of competence
Journal of Cleaner Production, 2012Co-Authors: Francisco Ascui, Heather LovellAbstract:Abstract Carbon Accounting has evolved rapidly over the past twenty years and now encompasses a wide range of activities with significant financial implications. This paper examines how competence in Carbon Accounting is being defined and claimed by different actors and communities. Specifically, it focuses on the role of the accountancy profession in Carbon Accounting, charting its engagement over time and its relationship with other communities involved in Carbon Accounting. The paper builds on recent work showing that multiple framings and activities are associated with Carbon Accounting, leading to conflicting views on what it means, how it should be done, and who should be involved. It draws on the concepts of epistemic communities and boundary-work to help explain the role of professions and the emergence of new institutions that mediate between different communities to achieve policy change. We find that, while accountants have undisputed authority in the field of financial reporting of rights and liabilities created under emissions trading schemes (’financial Carbon Accounting’), their claims to competence in other aspects of organisational Carbon Accounting overlap with those made by several other communities. Although the accountancy profession’s interest in organisational Carbon Accounting can be traced back at least as far as 2001, the introduction of emissions trading in Europe in 2005 coincided with the start of a new, as yet largely un-scrutinised, initiative to extend its claims of relevant expertise, through a variety of methods including the promotion of standards for disclosure of physical and strategic climate-related information. The Climate Disclosure Standards Board provides an example of a boundary organisation that has been established by different communities with an interest in Carbon Accounting, with mutually beneficial results, which has nevertheless resulted in the production of a new Climate Change Reporting Framework that is heavily aligned towards the existing competence of accountancy professionals.
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As frames collide: Making sense of Carbon Accounting
Accounting Auditing and Accountability Journal, 2011Co-Authors: Francisco Ascui, Heather LovellAbstract:Purpose – The purpose of this paper is to make sense of the tensions and contradictions between different conceptions of the meaning of Carbon Accounting. Design/methodology/approach – The paper draws on theories of framing to help explain the divergent understandings and practices currently encompassed by the term “Carbon Accounting”. The empirical core of the paper is based on a review of the literature and illustrated through examples of some of the contemporary problems in Carbon Accounting. Findings – Tensions and contradictions in Carbon Accounting can be understood as the result of “collisions” between at least five overlapping frames of reference, namely physical, political, market-enabling, financial and social/environmental modes of Carbon Accounting. Practical implications – Unresolved tensions in Carbon Accounting can undermine confidence in climate science, policies, markets and reporting, thereby ultimately discouraging action to mitigate climate change. Understanding this problem can contribute to finding practical solutions. Originality/value – The paper makes three distinct contributions to the emerging theoretical literature on Carbon Accounting. First, it provides a unique “unpacked” definition of Carbon Accounting that attempts to represent the contemporary range of meanings encompassed by the term. Second, it demonstrates how social science ideas about framing can help explain why definitions and understandings of Carbon Accounting vary. Third, by making the interactions between different forms of Carbon Accounting explicit through the metaphor of colliding frames of reference, the origins of some of the contemporary intractable issues in Carbon Accounting can be better understood.
Raphael Viscarra A Rossel - One of the best experts on this subject based on the ideXlab platform.
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baseline map of organic Carbon in australian soil to support national Carbon Accounting and monitoring under climate change
Global Change Biology, 2014Co-Authors: Raphael Viscarra A Rossel, R Webster, J A BaldockAbstract:We can effectively monitor soil condition—and develop sound policies to offset the emissions of greenhouse gases—only with accurate data from which to define baselines. Currently, estimates of soil organic C for countries or continents are either unavailable or largely uncertain because they are derived from sparse data, with large gaps over many areas of the Earth. Here, we derive spatially explicit estimates, and their uncertainty, of the distribution and stock of organic C in the soil of Australia. We assembled and harmonized data from several sources to produce the most comprehensive set of data on the current stock of organic C in soil of the continent. Using them, we have produced a fine spatial resolution baseline map of organic C at the continental scale. We describe how we made it by combining the bootstrap, a decision tree with piecewise regression on environmental variables and geostatistical modelling of residuals. Values of stock were predicted at the nodes of a 3-arc-sec (approximately 90 m) grid and mapped together with their uncertainties. We then calculated baselines of soil organic C storage over the whole of Australia, its states and territories, and regions that define bioclimatic zones, vegetation classes and land use. The average amount of organic C in Australian topsoil is estimated to be 29.7 t ha−1 with 95% confidence limits of 22.6 and 37.9 t ha−1. The total stock of organic C in the 0–30 cm layer of soil for the continent is 24.97 Gt with 95% confidence limits of 19.04 and 31.83 Gt. This represents approximately 3.5% of the total stock in the upper 30 cm of soil worldwide. Australia occupies 5.2% of the global land area, so the total organic C stock of Australian soil makes an important contribution to the global Carbon cycle, and it provides a significant potential for sequestration. As the most reliable approximation of the stock of organic C in Australian soil in 2010, our estimates have important applications. They could support Australia's National Carbon Accounting System, help guide the formulation of policy around Carbon offset schemes, improve Australia's Carbon balances, serve to direct future sampling for inventory, guide the design of monitoring networks and provide a benchmark against which to assess the impact of changes in land cover, land management and climate on the stock of C in Australia. In this way, these estimates would help us to develop strategies to adapt and mitigate the effects of climate change.
Pete Smith - One of the best experts on this subject based on the ideXlab platform.
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a comparison of Carbon Accounting tools for arable crops in the united kingdom
Environmental Modelling and Software, 2013Co-Authors: Carly Whittaker, Marcelle Mcmanus, Pete SmithAbstract:In light of concerns over climate change and the need for national inventories for greenhouse gas reporting, there has been a recent increase in interest in the 'Carbon foot printing' of products. A number of LCA-based Carbon reporting tools have been developed in both the agricultural and renewable energy sectors, both of which follow calculation methodologies to account for GHG emissions from arable cropping. A review was performed to compare 11 existing greenhouse gas (GHG) Accounting tools produced in order to calculate emissions from arable crops, either for food or bioenergy production in the UK, and a multi-criteria-analysis was performed to test their relative strengths and weaknesses. Tools designed for farm-based Accounting achieved a higher 'user-friendliness' score, however bioenergy-based tools performed better in the overall level of information provided in the results, transparency and the comprehensiveness of emission sources included in the calculations. A model dataset for UK feed wheat was used to test the GHG emissions calculated by each tool. The results showed large differences, mainly due to how greenhouse gas emissions from fertiliser manufacture and application are accounted for. Overall, the Cool Farm Tool (Hillier et?al., 2011) was identified as the highest ranking tool that is currently available in the public domain. The differences in the results between the tools appear to be due to the goal and scope, the system boundaries and underlying emission factor data. There has been a recent increase in interest in the Carbon foot printing of agricultural products.Existing Carbon Accounting tools for UK agriculture were identified and compared.The end user affects the structure of the tool and the comprehensiveness of the calculations.Differences are mainly due to different underlying emission factors and system boundaries.
Maria Csutora - One of the best experts on this subject based on the ideXlab platform.
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Széndioxid-elszámolás a hálózati gazdaságban / Carbon Accounting in the network economy
Vezetéstudomány Budapest Management Review, 2019Co-Authors: Maria Csutora, Gábor HarangozóAbstract:A globalis klimavaltozassal kapcsolatos aggodalmakkal es a kapcsolodo nemzetkozi szakpolitikaval parhuzamosan alakult ki a vallalati szintű uveghazhatasu gaz, illetve ezen belul a szendioxid-elszamolas. A halozati gazdasag koraban a globalis ellatasi lancok szendioxid-elszamolasa jelentősen tulmutat a kornyezetvedelmen mind gazdasagi, mind tarsadalmi szempontbol kiemelt fontossagu. A tanulmany egyreszt rendszerező jellegű attekintest ad a vallalati szendioxid-elszamolas kialakulasarol, fejlődesi fazisairol es kihivasairol, kulonos tekintettel a vallalatok fizikai hatarain tulnyulo, az ellatasi lancok es a termekek teljes eletciklusanak szendioxid-merlegere vonatkozoan; masreszt megvizsgalja a vallalatokon tulnyulo kibocsatasok elszamolasat a magyarorszagi vallalatok gyakorlataban A szendioxid-elszamolas koncepcionalis hatterenek kialakulasat es fejlődeset a cikkben negy egymasra epulő szakaszra (kornyezeti szamvitel fokusz, kozvetlen szendioxid-kibocsatas fokusz, kozvetlen es kozvetett szendioxid-kibocsatas fokusz, klimahatas-fokusz) bontva tekintik at es ertekelik a szerzők. Ezek alapjan az latszik, hogy a vallalati szendioxid-elszamolasokban egyre nagyobb szerepet kap a kozvetett, a vallalatokon ativelő kibocsatasok nyomon kovetese, amelyet tamogat a tanulmanyban bemutatott, kulonosen a kozvetett kibocsatasok elszamolasanak ternyerese ota egyre komplexebbe valo modszertani eszkoztar is. A magyarorszagi vallalatok elszamolasi gyakorlatanak elemzese alapjan elmondhato, hogy a legnagyobb vallalatok mar komoly figyelmet forditanak a szendioxid-elszamolasra, a kozvetlen (Scope 1) es a vasarolt energiahoz kapcsolodo (Scope 2) kibocsatasaikat nagyreszt szamszerűsitik, mig az ellatasi lanc tovabbi reszeinel megjelenő (Scope 3) kibocsatasok elszamolasa ugyanakkor meg gyerekcipőben jar. ------- Concerns about global climate change and related international policies have led to the development of enterprise-level Carbon Accounting. In the age of the network economy, Carbon Accounting for global supply chains goes far beyond environmental protection and is of major economic and social importance. On one hand, the study provides a systematic overview of the evolution, stages and challenges of corporate Carbon Accounting, with particular reference to the Carbon balance of supply chains and the entire life cycle of products; on the other hand, it examines the current practices of Hungarian companies in the field. The article examines and assesses the evolution and development of the conceptual background of Carbon Accounting in four stages (environmental Accounting focus, direct Carbon dioxide focus, direct and indirect greenhouse gas emission focus, climate impact focus). Based on these, it appears that the monitoring of indirect emissions is playing an increasingly important role in corporate Carbon Accounting, supported by the methodological toolkit presented in the study, especially as the Accounting of indirect emissions has become more widespread. Based on an analysis of Hungarian companies' Accounting practices, the largest companies are already paying close attention to Carbon Accounting, quantifying their direct (Scope 1) and purchased energy (Scope 2) emissions, while the Accounting of their emissions related to the other parts of the supply chain (Scope 3), however, are still in their infancy.
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Twenty Years of Carbon Accounting and Auditing – A Review and Outlook
Society and Economy, 2017Co-Authors: Maria Csutora, Gábor HarangozóAbstract:This paper aims to provide an overview of the key themes in the development of Carbon Accounting and auditing over the past twenty years. The evolution of the field since the Kyoto Agreement of 1997 has been divided into four stages. The need to account for and disclosure of greenhouse gas-related emissions of industrial organizations has emerged parallel to growing concerns about climate change, and international and national policy developments in the field have followed. Carbon Accounting is an emerging field of business economics and covers a wide range of activities, including the measurement, calculation, monitoring, reporting and auditing of greenhouse gas emissions at organizational, process, product or supply chain levels. Various initiatives (such as the Greenhouse Gas Protocol or the Carbon Disclosure Project) motivate and assist industrial organizations in Accounting for and reporting their achievements in the field. Different methodologies of Carbon Accounting (bottom-up, top-down and hybrid) enable industrial organizations to quantify their emissions; however, some trade-offs emerge when choosing among these approaches. Carbon Accounting should not be an isolated task for businesses. On the contrary, there is a strong need to integrate Carbon Accounting issues into different functional fields in order to achieve both corporate and climate policy goals.
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Carbon Accounting for sustainability and management status quo and challenges
Journal of Cleaner Production, 2012Co-Authors: Stefan Schaltegger, Maria CsutoraAbstract:Abstract This paper provides an overview of Carbon Accounting as a rapidly developing area of sustainability management and this special issue. The global nature of greenhouse gas emissions as well as increasing climate change impacts is a context that demands new, more holistic approaches to preventing and reducing the negative impacts of climate change. This requires improved ways to anticipate and to fulfil new information requirements and to provide guidance on how to use the evolving Accounting approaches for transparency, accountability and decision-making in governments, companies, academia and in non-profit organizations. Different types of Carbon accounts – scientific, political, economic and corporate, are evolving. They are related but are not properly interlinked in policy or strategic. On the corporate level, Carbon Accounting can support Carbon management with two basic approaches, Carbon accounts for un-sustainability and Carbon Accounting for sustainability improvements . Both approaches play an increasing role for corporate functions such as production, distribution, procurement, supply chain management, innovation, communication, and marketing. Carbon management Accounting can support all organizational levels in decision-making, regardless of whether a department is particularly challenged to comply with regulations, to better organize energy and material flows for substantial reduction effects, or is motivated to increase eco-efficiency, product innovation or legitimacy. This paper distinguishes different company-internal areas of application and methods of Carbon Accounting. To support corporate decision-makers environmental management Accounting framework provides a structured overview of methods distinguishing physical and monetary approaches to Carbon Accounting. With the expanding scope of Carbon Accounting practices to include supply chains and product life-cycles, researchers are challenged to develop new methods, such as input–output assisted hybrid Accounting.