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
Article, Bibliographie
This is the latest version of this item.
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.
Item Type: | Article |
---|---|
Erschienen: | 2024 |
Creators: | Baehr, Julian ; Zenglein, Florian ; Sonnemann, Guido ; Lederer, Markus ; Schebek, Liselotte |
Type of entry: | Bibliographie |
Title: | Back in the Driver’s Seat: How New EU Greenhouse-Gas Reporting Schemes Challenge Corporate Accounting |
Language: | English |
Date: | 28 April 2024 |
Place of Publication: | Basel |
Publisher: | MDPI |
Journal or Publication Title: | Sustainability |
Volume of the journal: | 16 |
Issue Number: | 9 |
Collation: | 20 Seiten |
DOI: | 10.3390/su16093693 |
Corresponding Links: | |
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. |
Uncontrolled Keywords: | carbon accounting, European Green Deal, industrial ecology, net-zero, reporting scheme, sustainable policy |
Identification Number: | Artikel-ID: 3693 |
Classification DDC: | 300 Social sciences > 320 Political science 300 Social sciences > 333.7 Natural resources, energy and environment 600 Technology, medicine, applied sciences > 624 Civil engineering and environmental protection engineering |
Divisions: | 13 Department of Civil and Environmental Engineering Sciences 13 Department of Civil and Environmental Engineering Sciences > Institute IWAR 13 Department of Civil and Environmental Engineering Sciences > Institute IWAR > Material Flow Management and Resource Economy 02 Department of History and Social Science 02 Department of History and Social Science > Institute of Political Science 02 Department of History and Social Science > Institute of Political Science > International Relations |
Date Deposited: | 14 May 2024 06:47 |
Last Modified: | 14 May 2024 06:47 |
PPN: | |
Export: | |
Suche nach Titel in: | TUfind oder in Google |
Available Versions of this Item
-
Back in the Driver’s Seat: How New EU Greenhouse-Gas Reporting Schemes Challenge Corporate Accounting. (deposited 13 May 2024 13:40)
- Back in the Driver’s Seat: How New EU Greenhouse-Gas Reporting Schemes Challenge Corporate Accounting. (deposited 14 May 2024 06:47) [Currently Displayed]
Send an inquiry |
Options (only for editors)
Show editorial Details |