TU Darmstadt / ULB / TUbiblio

Back in the Driver’s Seat: How New EU Greenhouse-Gas Reporting Schemes Challenge Corporate Accounting

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, 16 (9)
doi: 10.3390/su16093693
Artikel, Bibliographie

Dies ist die neueste Version dieses Eintrags.

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: Bibliographie
Titel: Back in the Driver’s Seat: How New EU Greenhouse-Gas Reporting Schemes Challenge Corporate Accounting
Sprache: Englisch
Publikationsjahr: 28 April 2024
Ort: Basel
Verlag: MDPI
Titel der Zeitschrift, Zeitung oder Schriftenreihe: Sustainability
Jahrgang/Volume einer Zeitschrift: 16
(Heft-)Nummer: 9
Kollation: 20 Seiten
DOI: 10.3390/su16093693
Zugehörige Links:
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
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: 14 Mai 2024 06:47
Letzte Änderung: 14 Mai 2024 06:47
PPN:
Export:
Suche nach Titel in: TUfind oder in Google

Verfügbare Versionen dieses Eintrags

Frage zum Eintrag Frage zum Eintrag

Optionen (nur für Redakteure)
Redaktionelle Details anzeigen Redaktionelle Details anzeigen