Access the full text.
Sign up today, get DeepDyve free for 14 days.
C. Deegan (2000)
Financial Accounting Theory
N. Stern (2007)
The Economics of Climate Change
Dccee (2012)
National Greenhouse and Energy Reporting Regulations 2008
Dccee (2012)
National Greenhouse and Energy Reporting Act 2007
Dccee (2011)
National Greenhouse and Energy Reporting (Measurement) Determination 2008
J. Bebbington, C. Larrinaga‐González (2008)
Carbon Trading: Accounting and Reporting IssuesEuropean Accounting Review, 17
D. MacKenzie (2009)
Material Markets: How Economic Agents are Constructed
R. Gray (2006)
Social, environmental and sustainability reporting and organisational value creation?Accounting, Auditing & Accountability Journal, 19
N. Stern
The Economics of Climate Change: The Stern Review
Australian Government
National Greenhouse and Energy Reporting (Measurement) Amendment Determination 2009
Pablo Archel, M. Fernández, Carlos Larrinaga (2008)
The Organizational and Operational Boundaries of Triple Bottom Line Reporting: A SurveyEnvironmental Management, 41
ACARP
Current Projects: A Summary of Current Projects for the Quarter November 2009‐January 2010
R. Gray
Social, environmental and sustainability reporting and organisational value creation? Whose value? Whose creation?
世界環境経済人協議会 (2001)
Greenhouse gas protocol : a corporate accounting and reporting standard
P. Cerin (2006)
Bringing economic opportunity into line with environmental influence: A discussion on the Coase theorem and the Porter and van der Linde hypothesisEcological Economics, 56
S. Bastianoni, F. Pulselli, E. Tiezzi (2004)
The problem of assigning responsibility for greenhouse gas emissionsEcological Economics, 49
Purpose – The purpose of this paper is to raise a selection of issues and questions that have begun to face academics and business professionals in the technically complex field of greenhouse gas accounting. Design/methodology/approach – This paper drew on accounting, audit and assurance‐based field work whilst the author was employed with a “Big 4” accounting firm and undertaken with a range of Australian companies preparing to report greenhouse gas emissions to the Australian Government for the first time during June‐October 2009. The issues discussed in this paper include: determination of organisational boundaries and ownership of greenhouse emissions; determination of operational boundaries and how to account for the greenhouse emissions of contractors; and challenges of measuring and accounting for greenhouse gas emissions in the underground coal mining industry. Findings – This paper highlights the need for further research into greenhouse gas accounting methodologies. Research limitations/implications – The paper is primarily a news piece with a focus on three of a possible multitude of issues. The intention is not to provide a complete review of the growing academic literature in the greenhouse gas accounting field, nor to elaborate on the entire array of challenges presented by greenhouse gas accounting for a range of industries. Further, the paper does not intend to discuss climate change science or emissions trading in any detail. Originality/value – Whilst the focus is on the Australian experience, the questions raised may be of interest to a more international audience as attempts are made to put a national framework using local measures on a global problem are commonplace.
Sustainability Accounting Management and Policy Journal – Emerald Publishing
Published: Jul 3, 2010
Keywords: Global warming; Environmental regulations; Environmental management; Accounting; Australia
Read and print from thousands of top scholarly journals.
Already have an account? Log in
Bookmark this article. You can see your Bookmarks on your DeepDyve Library.
To save an article, log in first, or sign up for a DeepDyve account if you don’t already have one.
Copy and paste the desired citation format or use the link below to download a file formatted for EndNote
Access the full text.
Sign up today, get DeepDyve free for 14 days.
All DeepDyve websites use cookies to improve your online experience. They were placed on your computer when you launched this website. You can change your cookie settings through your browser.