Accounting for climate change and the self-regulation of carbon disclosures
- 1 September 2011
- journal article
- Published by Informa UK Limited in Accounting Forum
- Vol. 35 (3), 130-138
- https://doi.org/10.1016/j.accfor.2011.06.006
Abstract
Adopting a form of “critical dialogic engagement” ( Bebbington et al., 2007 ), this paper explores how dominant environmental discourses can influence and shape carbon disclosure regulation. Carbon-related disclosures have increased significantly in the last five years, and many of these disclosures remain voluntary. This paper considers both the construction of self-regulated carbon disclosure practices and the role that this kind of carbon information may have in climate change-related decision making. Our preliminary findings indicate that the methodological diversity underpinning carbon disclosures may inhibit the usefulness of climate change-related data. To explore these issues, this paper focuses on the Carbon Disclosure Project (CDP) and the use of the Greenhouse Gas (GHG) Protocol as a reporting model within it.Keywords
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