The study aims to identify appropriate methods that can help organisations to reduce energy use and emissions by using an effective concept of sustainability. In different countries, estimates of marginal abatement costs for reducing GHG emissions have been widely used. Around the world, many researchers have focused on MACCs and reported different results. This may due to different assumptions used which in turn lead to uncertainty and inaccuracy. Under these circumstances, much attention has been paid to the need for the role of MACC in providing reliable information to decision makers and various stakeholders. By reviewing the literature, this paper has analysed MACCs in terms of the role of different approaches to MACCs, representations of MACCs, MACC applications, pricing carbon, verification, and sectors analysis for energy and emissions projections. This paper concludes that MACCs should depend on actual data to provide more reliable information that may assist (firms and sectors) stockholders to determine what appropriate method for reducing emission.

Over the last century, many studies have used accounting methods and tools in focusing on environmental issues. This paper introduces readers to developments within the appropriate accounting tools designed to support firms and sectors reduction energy use as well as reducing greenhouse gases (GHGs) emissions. Current practice of traditional accounting (to date) has not covered environmental costs. Using Activity Based Costing could help firms to increase their understanding of sustainability and how to develop way to incorporate opportunity costs of environmental activities which are becoming significant issues on stakeholders. Moreover, an environmental management accounting approach can enhance information available on emissions to be more accurate. The net present value and internal rate of return also are considered the biggest hurdles to enhancing sustainability in business. This paper concludes that there is considerable potential to use environmental management accounting approach which is based on actual data to obtain more accurate information.

Despite recent efforts to reduce the growth of greenhouse gas emissions (GHGs) at the national level, the negative environmental impacts of GHGs are likely to increase more in the future, especially at the level of the company. This paper presents an extension to current integrated management efforts with traditional assessments to improve current situations. The extension can be used to determine strategies of cost-effectiveness to control emissions and achieve environmental goals in reducing concentrations of GHGs. Methods developed to demonstrate significant cost savings in companies and sectors are command and control (CAC), and innovation; these instruments can contribute to the allocation of emission controls when market instruments do not fully work. To achieve further GHG emission reductions, improvements to behavioural change regarding the use of energy are an emerging area of research that has significant implications for policy. There is increasing evidence that human behaviour has been producing environmental problems. This paper introduces elements and interventions that could affect that behaviour. Governments and businesses have agreed that there is a need for more emphasis on proper assessment of behavioural change interventions. Therefore, increasing efficiency and reducing barriers within marginal abatement cost curves (MACCs) has improved the results for the management of abatement energy and emissions at firm level.

The global warming phenomenon has become an international issue which requires effort to avoid and control the concentration of greenhouse gases (GHGs). At the same time, despite various attempts, developed countries need to put more effort and attention into dealing with this issue. Many studies have been conducted on reducing GHGs globally and nationally. The majority of these studies have focused at a national or sectorial level, particularly in the industrial sector. This study focuses on stationary energy. There are two main ways to reduce GHGs, particularly CO2. One is to replace carbon-based fuels with renewables. The other is to reduce consumption. To achieve further GHG emission reductions, improvements to regarding the use of energy are an emerging area of research that has significant implications for policy. Quantitative and qualitative research methodologies were used for this research. The findings of this research indicate that organisations are seeking a more accurate approach to save energy, reduce emissions, and determine the impact of users.’ Organisations are planning to use management accounting methods such as Marginal abatement cost curves (MACCs) when measuring the cost of abatement or reduction in environmental costs for more effective decision-making. This study developed a concept by using actual data in MACC. The design established support for organisations to meet data accuracy needs.