Baehr, Julian ; Zenglein, Florian ; Sonnemann, Guido ; Lederer, Markus ; Schebek, Liselotte (2024)
Back in the Driver’s Seat: How New EU Greenhouse-Gas Reporting Schemes Challenge Corporate Accounting.
In: Sustainability, 2024, 16 (9)
doi: 10.26083/tuprints-00027339
Artikel, Zweitveröffentlichung, Verlagsversion
 | Es ist eine neuere Version dieses Eintrags verfügbar. |
Kurzbeschreibung (Abstract)
Greenhouse-gas (GHG) reporting schemes for companies are increasingly part of climate-mitigation policies worldwide. Notably, the European Green Deal (2019) boosts new public regulations that oblige companies to compile GHG emission inventories, i.e., account for their emissions in a given system boundary. Along with this boost, the workload for companies increases; at the same time, the quality of reporting is questioned. Given the overarching goal to improve companies’ climate-mitigation performance, the quality of reporting is inseparably connected to the quality of the respective accounting. However, the literature discusses carbon accounting as a universal umbrella term focusing on managerial issues, thus disregarding the crucial role of accounting methodologies in the sense of calculation approaches. In this publication, we apply an analytical approach introducing a clear differentiation between the task of quantitatively accounting for GHG inventories and the task of reporting results from calculated inventories in response to stakeholder or policy expectations. We use this approach to investigate European GHG reporting schemes and related GHG accounting methodologies in detail. Our findings indicate that the current phase of the European Green Deal depicts a quantitative growth in reporting schemes and a significant qualitative change by shifting from formerly voluntary to mandatory reporting schemes, along with the application of accounting methodologies originally not intended for politically compulsory purposes. We analyze the consequences of this shift, which poses new challenges for companies and policymakers, i.e., data-management concepts and refined methodological frameworks.
| Typ des Eintrags: | Artikel |
|---|---|
| Erschienen: | 2024 |
| Autor(en): | Baehr, Julian ; Zenglein, Florian ; Sonnemann, Guido ; Lederer, Markus ; Schebek, Liselotte |
| Art des Eintrags: | Zweitveröffentlichung |
| Titel: | Back in the Driver’s Seat: How New EU Greenhouse-Gas Reporting Schemes Challenge Corporate Accounting |
| Sprache: | Englisch |
| Publikationsjahr: | 13 Mai 2024 |
| Ort: | Darmstadt |
| Publikationsdatum der Erstveröffentlichung: | 28 April 2024 |
| Ort der Erstveröffentlichung: | Basel |
| Verlag: | MDPI |
| Titel der Zeitschrift, Zeitung oder Schriftenreihe: | Sustainability |
| Jahrgang/Volume einer Zeitschrift: | 16 |
| (Heft-)Nummer: | 9 |
| Kollation: | 20 Seiten |
| DOI: | 10.26083/tuprints-00027339 |
| URL / URN: | https://tuprints.ulb.tu-darmstadt.de/27339 |
| Zugehörige Links: | |
| Herkunft: | Zweitveröffentlichung DeepGreen |
| Kurzbeschreibung (Abstract): | Greenhouse-gas (GHG) reporting schemes for companies are increasingly part of climate-mitigation policies worldwide. Notably, the European Green Deal (2019) boosts new public regulations that oblige companies to compile GHG emission inventories, i.e., account for their emissions in a given system boundary. Along with this boost, the workload for companies increases; at the same time, the quality of reporting is questioned. Given the overarching goal to improve companies’ climate-mitigation performance, the quality of reporting is inseparably connected to the quality of the respective accounting. However, the literature discusses carbon accounting as a universal umbrella term focusing on managerial issues, thus disregarding the crucial role of accounting methodologies in the sense of calculation approaches. In this publication, we apply an analytical approach introducing a clear differentiation between the task of quantitatively accounting for GHG inventories and the task of reporting results from calculated inventories in response to stakeholder or policy expectations. We use this approach to investigate European GHG reporting schemes and related GHG accounting methodologies in detail. Our findings indicate that the current phase of the European Green Deal depicts a quantitative growth in reporting schemes and a significant qualitative change by shifting from formerly voluntary to mandatory reporting schemes, along with the application of accounting methodologies originally not intended for politically compulsory purposes. We analyze the consequences of this shift, which poses new challenges for companies and policymakers, i.e., data-management concepts and refined methodological frameworks. |
| Freie Schlagworte: | carbon accounting, European Green Deal, industrial ecology, net-zero, reporting scheme, sustainable policy |
| ID-Nummer: | Artikel-ID: 3693 |
| Status: | Verlagsversion |
| URN: | urn:nbn:de:tuda-tuprints-273392 |
| Sachgruppe der Dewey Dezimalklassifikatin (DDC): | 300 Sozialwissenschaften > 320 Politik 300 Sozialwissenschaften > 333.7 Natürliche Ressourcen, Energie und Umwelt 600 Technik, Medizin, angewandte Wissenschaften > 624 Ingenieurbau und Umwelttechnik |
| Fachbereich(e)/-gebiet(e): | 13 Fachbereich Bau- und Umweltingenieurwissenschaften 13 Fachbereich Bau- und Umweltingenieurwissenschaften > Institut IWAR - Wasser- und Abfalltechnik, Umwelt- und Raumplanung 13 Fachbereich Bau- und Umweltingenieurwissenschaften > Institut IWAR - Wasser- und Abfalltechnik, Umwelt- und Raumplanung > Fachgebiet Stoffstrommanagement und Ressourcenwirtschaft 02 Fachbereich Gesellschafts- und Geschichtswissenschaften 02 Fachbereich Gesellschafts- und Geschichtswissenschaften > Institut für Politikwissenschaft 02 Fachbereich Gesellschafts- und Geschichtswissenschaften > Institut für Politikwissenschaft > Internationale Beziehungen |
| Hinterlegungsdatum: | 13 Mai 2024 13:40 |
| Letzte Änderung: | 14 Mai 2024 06:44 |
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| Suche nach Titel in: | TUfind oder in Google |
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- Back in the Driver’s Seat: How New EU Greenhouse-Gas Reporting Schemes Challenge Corporate Accounting. (deposited 13 Mai 2024 13:40) [Gegenwärtig angezeigt]
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