Companies are responding to the effects of climate change by reducing CO2 emissions as a way of managing stakeholder interests and complying with legal and regulatory requirements. In Europe, the emissions trading system is consolidated as a limiting market and control scheme to support business climate change management through a collaborative relationship between government and industry. This work focuses on the economic accounting field, analysing carbon management accounting and its impact on financial performance in scenarios attached to that trading system. The methodological approach used is quantitative, empirically testing the hypotheses through a multiple regression analysis with a sample of 350 European companies. The results attest to the importance of carbon management accounting (CMA) control and its effects on financial performance. Compared with European emission trading, the results failed to display significant differences in the relationship studied between those that make up this type of market and those that do not.

A liquid chromatographic method, with electrospray ionization tandem mass spectrometry (LC-ESI-MS-MS), has been developed for determining acrinathrin, carbosulfan, cyproconazole, lambda-cyhalothrin, kresoxim methyl, pyrifenox, pyriproxyfen, propanil, and tebufenpyrad in fruits. The ions prominent in ESI spectra were [M + H]+ and [M + Na]+. In the mass analyzer, collision-induced dissociation fragmentation involved common pathways, for example, product ions of [M + H]+ resulted from the cleavage of the carbamic group or an oxygen bound. The utility of the method is demonstrated by the analysis of crude extracts obtained by matrix solid-phase dispersion (MSPD) using C18 as dispersant and dichloromethane-methanol as eluent, and by solid-liquid extraction (SLE) with ethyl acetate and anhydrous sodium sulfate. Mean recoveries ranged from 51.5 to 108%, with relative standard deviations <16%, were obtained for MSPD and from 59 to 101% with relative standard deviation <17% for SLE. However, for most compounds, limits of quantification are better by SLE (0.01-4.4 mg kg(-1)) than by MSPD (0.05-2 mg kg(-1)). During the validation process, the procedure was tested for matrix effects, blanks and stability of the system. Considerably matrix effects in the ESI ionization process were detected by comparing standard calibration, and matrix calibration. Because of this, detected residues were quantified from interpolation against calibration data obtained using matrix matched standards.

This paper aims to present a bibliometric and systemic analysis of the Bibliographic Portfolio (BP) jointly examining the literature related to topics like “Greenhouse gas,” mainly carbon, and “Management,” as published in databases data such as Web of Science and Scopus in the field of economic and social sciences. The Knowledge and Constructivist Development Process methodology —Proknow-C— was used to establish the final portfolio and through the VosViewer program were mapped the various groups or relationships between the studied literature. The paper presents the theoretical and methodological aspects focusing on the areas and countries of study and highlighting the most relevant authors to have researched this particular topic. We use this constructivist model to describe the measurement variables and synthesize the concepts most used in these studies in order to propose new focal points and thematic approaches that could be developed further in the future.

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