1 - 7 of 7 articles
Most carbon accounting consists of valuing what has not happened; such absent entities and their materialisation through simulated calculations can enact political participation, however. By using Marres’s (2012) notion of an “experimental site of material politics”, this paper aims to...
This paper aims to show that the implementation of carbon accounting systems is problematic because it contributes to the commodification of nature, leading individuals to “forget about nature.”Design/methodology/approachThe authors use the concept of reification to explore the subjective...
The purpose of this paper is to review the contributions of the special issue papers while presenting four broad research avenues.Design/methodology/approachThe paper is based on a review of current literature on climate change and carbon accounting.FindingsThe authors propose four broad avenues...
Amidst a growing interest in greenhouse gas (GHG) science-based target setting by businesses, it is becoming increasingly urgent to understand how these are set in theory and in practice.Design/methodology/approachUsing a model framework for science-based methods, the authors compare four...
Carbon emissions from gas flaring in the Nigerian oil and gas industry are both a national and international problem. Nigerian government policies to eliminate the problem 1960-2016 yielded little or no results. The Kyoto Protocol (KP) provides Clean Development Mechanism (CDM) as an...
This paper aims to examine the differences in quality and quantity of disclosures dealing with greenhouse gas emissions among companies with a relatively large or small carbon footprint. It also considers whether disclosures are being included in the primary report to stakeholders (an integrated...
This paper forms part of the social and environmental accounting literature. The purpose of this paper is to study how the strategy of development and dissemination of a carbon accounting tool by a public organisation affects the actions of companies.Design/methodology/approachIt is based on the...
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