The Experts below are selected from a list of 3660 Experts worldwide ranked by ideXlab platform
Chukwumerije Okereke - One of the best experts on this subject based on the ideXlab platform.
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an exploration of motivations drivers and barriers to Carbon Management the uk ftse 100
European Management Journal, 2007Co-Authors: Chukwumerije OkerekeAbstract:This paper explores the motivations, drivers and barriers to Carbon Management, using the companies of the FTSE 100 as the empirical case. After giving an overview of climate change activities undertaken by FTSE 100 companies, the paper attempts to distinguish between motivations and drivers for corporate Carbon Management. Motivations are regarded as those factors that closely relate to the innate concern of business for profit and comparative advantage while drivers are considered to be the factors that are rooted in wider societal pressures and concern for the environment. Based on the UK study, the paper presents five motivations and five drivers for corporate activity on climate change. Finally, current barriers to corporate activity on climate change are discussed and issues identified that should be explored in greater depth in order to generate a more precise understanding of the Carbon Management activities of corporate actors.
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An Exploration of Motivations, Drivers and Barriers to Carbon Management:. The UK FTSE 100
European Management Journal, 2007Co-Authors: Chukwumerije OkerekeAbstract:This paper explores the motivations, drivers and barriers to Carbon Management, using the companies of the FTSE 100 as the empirical case. After giving an overview of climate change activities undertaken by FTSE 100 companies, the paper attempts to distinguish between motivations and drivers for corporate Carbon Management. Motivations are regarded as those factors that closely relate to the innate concern of business for profit and comparative advantage while drivers are considered to be the factors that are rooted in wider societal pressures and concern for the environment. Based on the UK study, the paper presents five motivations and five drivers for corporate activity on climate change. Finally, current barriers to corporate activity on climate change are discussed and issues identified that should be explored in greater depth in order to generate a more precise understanding of the Carbon Management activities of corporate actors. © 2007 Elsevier Ltd. All rights reserved.
Greg Marsden - One of the best experts on this subject based on the ideXlab platform.
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The realities of Carbon Management - why governance matters in the transport sector
2020Co-Authors: Greg Marsden, Ian Bache, Ian Bartle, Matthew Flinders, Iain Docherty, Antonio, Alves Pereira Da Cunha, Caroline MullenAbstract:This paper explores the development and implementation of Carbon Management policies in the transport sector. It draws on the framework of multi-level governance to consider the interaction between elected bodies acting at different spatial scales from the EU to the local level and between these bodies and the range of non-governmental stakeholders that influence the system. It provides insights into the strengths and limitations of Carbon Management in this complex sector and suggests ways in which more effective governance could be brought about. The paper presents a case study of the UK. The data draws on a combination of documentary review surrounding the framework for Carbon Management and current policy proposals, interviews with 59 governmental and non-governmental stakeholders engaged in Carbon Management. The interviews were conducted at a local scale with two cities in England, two cities in Scotland, at a national scale in Scotland and England and at the European level. This will feed into a series of stakeholder workshops which will be underway by the time of the conference. The research identifies a clear rationale for Carbon Management which derives from global environmental agreements. Beyond this however several factors combine to make the implementation of Carbon Management policies a complex policy problem. These include perceptions of the importance of the economy relative to the Carbon Management agenda, a lack of clear accountability for Carbon goals and considerable uncertainty about the role and timing of technology change. Whilst institutional differences exist between the cities and countries studied, these appear secondary in explaining the limited progress made to date compared to the bigger questions of the focus on economic growth and poorly defined accountability structures.
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Blame Games and Climate Change: Accountability, Multi-Level Governance and Carbon Management
British Journal of Politics and International Relations, 2015Co-Authors: Ian Bache, Ian Bartle, Matthew Flinders, Greg MarsdenAbstract:The Climate Change Act 2008 received global acclaim for embedding an ambitious set of targets for the reduction of Carbon emissions in legislation. This article explores the policies and institu- tional frameworks in place to deliver transport-related Carbon reductions as part of the subsequent Carbon Plan. A detailed methodology involving institutional mapping, interviews and focus groups combined with a theoretical approach that combines the theory of multi-level governance with the literature on ‘blame avoidance’ serves to reveal a complex system of ‘fuzzy governance’ and ‘fuzzy accountability’. Put simply, it reveals there are no practical sub-national implementation levers for achieving the statutory targets. Apart from symbolic or rhetorical commitments, the emphasis of policy-makers at all levels in the delivery chain has switched from Carbon Management and reduction to economic growth and job creation. This raises fresh research questions about the pathologies of democratic competition and future responses to the climate change challenge. Keywords:
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Blame Games and Climate Change: Accountability, Multi-Level Governance and Carbon Management:
The British Journal of Politics and International Relations, 2014Co-Authors: Ian Bache, Ian Bartle, Matthew Flinders, Greg MarsdenAbstract:Research Highlights and Abstract: This article provides the first detailed and evidence-based account of the coalition government's approach to transport-related Carbon Management. It exposes the existence of a 'governance vacuum' between the statutory target and a very weak devolved implementation system (i.e. 'fuzzy governance' and 'fuzzy accountability'). Research in four major city regions reveals a systemic switch from an emphasis on Carbon Management and reduction towards economic growth and job creation. Officials within the policy design and delivery chain emphasise the manner in which the demands of democratic politics tend to frustrate meaningful policy change. A general demand by actors at the local level not for the discretions delivered by localism but for a more robust and centrally managed-even statutory-governance framework. The Climate Change Act 2008 received global acclaim for embedding an ambitious set of targets for the reduction of Carbon emissions in legislation. This article explores the policies and institutional frameworks in place to deliver transport-related Carbon reductions as part of the subsequent Carbon Plan. A detailed methodology involving institutional mapping, interviews and focus groups combined with a theoretical approach that combines the theory of multi-level governance with the literature on 'blame avoidance' serves to reveal a complex system of 'fuzzy governance' and 'fuzzy accountability'. Put simply, it reveals there are no practical sub-national implementation levers for achieving the statutory targets. Apart from symbolic or rhetorical commitments, the emphasis of policy-makers at all levels in the delivery chain has switched from Carbon Management and reduction to economic growth and job creation. This raises fresh research questions about the pathologies of democratic competition and future responses to the climate change challenge.
Allen H Hu - One of the best experts on this subject based on the ideXlab platform.
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using dematel to develop a Carbon Management model of supplier selection in green supply chain Management
Journal of Cleaner Production, 2013Co-Authors: Chiawei Hsu, Tsaichi Kuo, Shenghung Chen, Allen H HuAbstract:This study aims to utilize the Decision-making Trial and Evaluation Laboratory (DEMATEL) approach to recognize the influential criteria of Carbon Management in green supply chain for improving the overall performance of suppliers in terms of Carbon Management. Thirteen criteria of Carbon Management with three dimensions were identified from literature review and interview with three experts at an electronics manufacturer. By considering the interrelationships among the criteria, DEMATEL was applied to deal with the importance and causal relationships among the evaluation criteria of supplier selection. Obtained results show that the criteria of Management systems of Carbon information and training related to Carbon Management are revealed to be the top two significant influences in selecting suppliers with Carbon Management competencies. By identifying the structures and interrelationships, it can offer an insight for managers to understand cause-effort relationships and allow to select suppliers who are capable of having competence in Carbon Management and to improve suppliers’ performance.
Stefan Schaltegger - One of the best experts on this subject based on the ideXlab platform.
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Carbon Management Accounting - Practice in Leading German Companies
2020Co-Authors: Roger Burritt, Stefan Schaltegger, Dimitar ZvezdovAbstract:Corporate activities can only be adjusted and new products and services to fight climate change and other climate impacts of the company be developed successfully if managers have relevant information about Carbon dioxide (CO2) and other greenhouse gases. This paper explores the notion of Carbon Management accounting the tools, structures and procedures for managing Carbon related information related to corporate activities. To help investigate practice a framework for Carbon Management accounting is proposed, and the results of interviews with managers in leading German companies about their Carbon accounting practices discussed. Forty interviews were conducted in ten listed German companies which have independently received acknowledgement of their good sustainability reporting and sound sustainability performance. With their leading sustainability practices, these companies can also be expected to be leaders in the awareness, collection, measurement, reporting, assurance and use of Carbon based information. The results from these exploratory case studies show that even in this selected group of leading German companies, Management activities vary considerably in terms of tracking, data keeping and communication as well as volume, location, and organisation of Carbon related information flows. The paper draws on the proposed Carbon Management accounting framework to support both researchers and practitioners in developing information Management systems to meet the needs of corporate Carbon Management.
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Decision Support Through Carbon Management Accounting - A Framework-Based Literature Review
Corporate Carbon and Climate Accounting, 2020Co-Authors: Dimitar Zvezdov, Stefan SchalteggerAbstract:Purpose: Managing corporate Carbon performance has seen a rapid development as a topic for the past decade. To effectively reduce corporate climate change impacts requires decisions on tracking and tracing of Carbon emissions in a systematic manner. Yet, methods to manage information on corporate Carbon performance have hardly been discussed in the extant literature. Whilst the global greenhouse gas emissions are further increasing, the total amount of corporate emissions has only decreased in some advanced companies. This raises the question of what decision situations a performance oriented Carbon Management accounting could support and in which areas research could be further developed to support Carbon Management efficiently and effectively. Method: A literature review was conducted to identify the current state of development of CMA. Relevant publications were analysed by means of taxonomic analysis. Findings: The analysis of academic CMA publications shows that the existing contributions on CMA methods only support few decision situations, still leaving many areas open for future research and practice. Implications: This chapter highlights the need for decision oriented research that enables CMA to fulfil its objective, i.e. to contribute to the efficient and effective reduction of Carbon emissions.
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Environmental Management Accounting and Its Effects on Carbon Management and Disclosure Quality
Journal of Cleaner Production, 2018Co-Authors: Wei Qian, Jacob Hörisch, Stefan SchalteggerAbstract:Along with the development of environmental Management accounting (EMA) in the past decade, a variety of Management accounting and control tools have been designed and implemented to improve the measurement and Management of corporate environmental performance and information. While the importance of EMA to corporate sustainability has been increasingly acknowledged, extant literature has drawn little attention on assessing and understanding EMA application and its effectiveness on the quality of Carbon emission Management and disclosure. Using data gathered of 114 large firms in the US, Germany, Australia and Japan, we find that many firms have applied some EMA tools, yet only a few have applied the full range of EMA tools. The empirical analysis reveals that EMA application has a significantly positive impact on both corporate Carbon Management and disclosure quality. Further analysis specifies that audit and benchmarking tools as well as control tools have significant effects on Carbon Management and disclosure, while for measurement tools no significant effects could be observed. Based on the results, implications are developed for Management education and practitioners, which can help managers to make better informed choices for the application of EMA tools.
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Carbon Management accounting and reporting in practice
Sustainability Accounting Management and Policy Journal, 2015Co-Authors: Delphine Gibassier, Stefan SchalteggerAbstract:Purpose: In contrast to the reporting, stakeholder and regulatory focus, company-internal issues of Carbon accounting have so far rarely been investigated in depth. This case study focuses on Carbon accounting, as one aspect of accounting for impacts on the environmental capital and details the “convergence” process between two emergent corporate Carbon Management accounting approaches within a multinational company. Based on a qualitative analysis of this in-depth case study, we raise questions about what could be considered an effective Carbon Management accounting system. Design/methodology/approach: The research has been conducted with an in-depth case study, using participant observation (Spradley, 1980). We 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”.Findings: 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.Research limitations/implications: 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. Practical implications: 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. Originality/value: 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.
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Carbon Management accounting explaining practice in leading german companies
Australian Accounting Review, 2011Co-Authors: Roger Burritt, Stefan Schaltegger, Dimitar ZvezdovAbstract:This paper explores Carbon Management accounting (CMA) by examining the practices of leading German companies with pronounced policies and histories. Using interview data, field notes, documentary evidence, and questionnaires, this research identifies the CMA behaviour of 10 companies and grounds it in a theoretical framework to categorise the practices. With climate change to the forefront CMA provides an opportunity to (re)gain competitive advantage by exceeding the legislative requirements for reporting on Carbon and Carbon-equivalent emissions, CMA, when properly understood and contextualised, provides an ability to increase both effectiveness and efficiency of information collection and dissemination, and may assist in overcoming the currently uncoordinated approaches evident in the sample companies, and thus contribute to improved Carbon Management performance.
Ian Bache - One of the best experts on this subject based on the ideXlab platform.
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The realities of Carbon Management - why governance matters in the transport sector
2020Co-Authors: Greg Marsden, Ian Bache, Ian Bartle, Matthew Flinders, Iain Docherty, Antonio, Alves Pereira Da Cunha, Caroline MullenAbstract:This paper explores the development and implementation of Carbon Management policies in the transport sector. It draws on the framework of multi-level governance to consider the interaction between elected bodies acting at different spatial scales from the EU to the local level and between these bodies and the range of non-governmental stakeholders that influence the system. It provides insights into the strengths and limitations of Carbon Management in this complex sector and suggests ways in which more effective governance could be brought about. The paper presents a case study of the UK. The data draws on a combination of documentary review surrounding the framework for Carbon Management and current policy proposals, interviews with 59 governmental and non-governmental stakeholders engaged in Carbon Management. The interviews were conducted at a local scale with two cities in England, two cities in Scotland, at a national scale in Scotland and England and at the European level. This will feed into a series of stakeholder workshops which will be underway by the time of the conference. The research identifies a clear rationale for Carbon Management which derives from global environmental agreements. Beyond this however several factors combine to make the implementation of Carbon Management policies a complex policy problem. These include perceptions of the importance of the economy relative to the Carbon Management agenda, a lack of clear accountability for Carbon goals and considerable uncertainty about the role and timing of technology change. Whilst institutional differences exist between the cities and countries studied, these appear secondary in explaining the limited progress made to date compared to the bigger questions of the focus on economic growth and poorly defined accountability structures.
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Blame Games and Climate Change: Accountability, Multi-Level Governance and Carbon Management
British Journal of Politics and International Relations, 2015Co-Authors: Ian Bache, Ian Bartle, Matthew Flinders, Greg MarsdenAbstract:The Climate Change Act 2008 received global acclaim for embedding an ambitious set of targets for the reduction of Carbon emissions in legislation. This article explores the policies and institu- tional frameworks in place to deliver transport-related Carbon reductions as part of the subsequent Carbon Plan. A detailed methodology involving institutional mapping, interviews and focus groups combined with a theoretical approach that combines the theory of multi-level governance with the literature on ‘blame avoidance’ serves to reveal a complex system of ‘fuzzy governance’ and ‘fuzzy accountability’. Put simply, it reveals there are no practical sub-national implementation levers for achieving the statutory targets. Apart from symbolic or rhetorical commitments, the emphasis of policy-makers at all levels in the delivery chain has switched from Carbon Management and reduction to economic growth and job creation. This raises fresh research questions about the pathologies of democratic competition and future responses to the climate change challenge. Keywords:
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Blame Games and Climate Change: Accountability, Multi-Level Governance and Carbon Management:
The British Journal of Politics and International Relations, 2014Co-Authors: Ian Bache, Ian Bartle, Matthew Flinders, Greg MarsdenAbstract:Research Highlights and Abstract: This article provides the first detailed and evidence-based account of the coalition government's approach to transport-related Carbon Management. It exposes the existence of a 'governance vacuum' between the statutory target and a very weak devolved implementation system (i.e. 'fuzzy governance' and 'fuzzy accountability'). Research in four major city regions reveals a systemic switch from an emphasis on Carbon Management and reduction towards economic growth and job creation. Officials within the policy design and delivery chain emphasise the manner in which the demands of democratic politics tend to frustrate meaningful policy change. A general demand by actors at the local level not for the discretions delivered by localism but for a more robust and centrally managed-even statutory-governance framework. The Climate Change Act 2008 received global acclaim for embedding an ambitious set of targets for the reduction of Carbon emissions in legislation. This article explores the policies and institutional frameworks in place to deliver transport-related Carbon reductions as part of the subsequent Carbon Plan. A detailed methodology involving institutional mapping, interviews and focus groups combined with a theoretical approach that combines the theory of multi-level governance with the literature on 'blame avoidance' serves to reveal a complex system of 'fuzzy governance' and 'fuzzy accountability'. Put simply, it reveals there are no practical sub-national implementation levers for achieving the statutory targets. Apart from symbolic or rhetorical commitments, the emphasis of policy-makers at all levels in the delivery chain has switched from Carbon Management and reduction to economic growth and job creation. This raises fresh research questions about the pathologies of democratic competition and future responses to the climate change challenge.