Carbon accounting for sustainability and management. Status quo and challenges

Schaltegger, Stefan; Csutora, Mária

doi:10.1016/j.jclepro.2012.06.024

Cited by 286 publications

(228 citation statements)

References 76 publications

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“…Schaltegger and Csutora (2012) confirm the need for carbon accounting on different geographical levels (global, national, local) and institutional levels (scientific, political, corporate). Finkbeiner (2009) claims that the term carbon footprinting is not a new concept, which is true;…”

Section: Carbon Emissions Measured As Carbon Footprint -An Overview Omentioning

confidence: 53%

A consumption-based approach to carbon emission accounting – sectoral differences and environmental benefits

Mózner

2013

Journal of Cleaner Production

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In recent years there has been growing concern about the emission trade balances of countries. This is due to the fact that countries with an open economy are active players in international trade. Trade is not only a major factor in forging a country's economic structure, but contributes to the movement of embodied emissions beyond country borders. This issue is especially relevant from the carbon accounting policy and domestic production perspective, as it is known that the production-based principle is employed in the Kyoto agreement. The research described herein was designed to reveal the interdependence of countries on international trade and the corresponding embodied emissions both on national and on sectoral level and to illustrate the significance of the consumption-based emission accounting. It is presented here to what extent a consumption-based accounting would change the present system based on production-based accounting and allocation. The relationship of CO 2 emission embodied in exports and embodied in imports is analysed here. International trade can blur the responsibility for the ecological effects of production and consumption and it can lengthen the link between consumption and its consequences. Input-output models are used in the methodology as they provide an appropriate framework for climate change accounting. The analysis comprises an international comparative study of four European countries (Germany, the United Kingdom, the Netherlands, and Hungary) with extended trading activities and carbon emissions. Moving from a production-based approach in climate policy to a consumption-based principle and allocation approach would help to increase the efficiency of emission reductions and would force countries to rethink their trading activities in order to decrease the environmental load of production activities. The results of this study show that it is important to distinguish between the two emission accounting approaches, both on the global and the local level.

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Section: Carbon Emissions Measured As Carbon Footprint -An Overview Omentioning

confidence: 53%

A consumption-based approach to carbon emission accounting – sectoral differences and environmental benefits

Mózner

2013

Journal of Cleaner Production

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“…In other words, the extent of internal carbon management practices depend on how the sustainability logic can manifest itself as a core feature that is central to the organizational functioning and is what Besharov and Smith [20] called the "centrality" of an institutional logic in the field. The positioning of sustainability logic, however, varies between companies, as the differences in carbon disclosure approaches indicate [5,32]. While some companies have integrated climate change into their policies to reduce carbon emissions, others are more restrictive in providing carbon-related information and rely more on symbolic management strategy [9].…”

Section: Carbon Disclosure Responses and Strategiesmentioning

confidence: 99%

“…In corporate circles, the response to these pressures by implementing various carbon management practices is increasingly regarded as a key strategic component for a company's long-term sustainability [5][6][7]. Existing research, however, found that companies implement carbon management practices in different ways and to different extents [8][9][10][11][12].…”

Section: Introductionmentioning

confidence: 99%

Has Carbon Disclosure Become More Transparent in the Global Logistics Industry? An Investigation of Corporate Carbon Disclosure Strategies Between 2010 and 2015

Herold

2018

Logistics

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Global logistics companies are increasingly disclosing carbon related information due to institutional and stakeholder pressures. Existing research, however, is limited to categorizing these pressures and their influences on corporate carbon disclosure strategies. In particular, literature to date has not distinguished between different carbon disclosure strategies and how they may have changed over time. In response, this paper: (1) proposes a framework that depicts four different carbon disclosure responses and strategies based on internal and external pressures; and (2) subsequently analyzes and compares corporate carbon disclosure strategies between 2010 and 2015. Using a sample of 39 leading global logistics companies, carbon disclosure strategies are categorized based on the analysis of 25 applied carbon management practices from Bloomberg ESG to see if carbon management practices and the associated strategies have changed. The findings show overall shifts to more transparent corporate carbon disclosure strategies between 2010 and 2015 with an increase of applied carbon management practices in both internal and external actions.

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“…Earlier research has dealt with several environmental and social issues, including sustainable apparel product development [34], sustainable fashion SCs [35], reverse logistics [36], logistics social responsibility [37], carbon accounting [38], the case of fair trade products [23], positioning stakeholder theory within the debate on CSR [39], social and environmental reporting [40,41], sustainable purchasing and supply [42], environmental impacts of production and consumption in country specific contexts [2], governance of sustainable SCs in the fast fashion industry [43], CSR in garment sourcing networks [10], multi tier sustainable SCs [16], and sustainability integration into global fashion operations [44]. Nonetheless, there is a further need in research to address the specific relationship between companies' internal and external sustainability strategies, and the influence of capabilities developed for sustainability management on operational performance areas.…”

Section: Conceptualizing Supply Chain Management and Sustainabilitymentioning

confidence: 99%

Environmental and Social Impact Free Stance and Consequences on the Operational Performance

Karaosman¹,

Brun²,

Morales-Alonso³

2017

JTEFT

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The luxury fashion industry, which used to be geographically centralized, sought growth opportunities to expand global sales. Luxury fashion businesses have significantly grown, have created a depiction of glamor and exclusiveness, and thus this global phenomenon has reached highly lucrative financial figures. Yet, this global expansion has brought noteworthy challenges including the execution of vertically integrated supply chains (SCs). Relatedly, SC complexity, rapidly changing market dynamics and growing concerns in terms of the footprint generated by global fashion operations left many people wonder: what do luxury fashion companies really do to truly embark on not only financial but also environmental as well as social sustainability? The myth of sustainability in fashion operations has been receiving attention; nevertheless the real focus must be switched from company boundaries to supply networks considering that fashion companies are held responsible for social and environmental records of their upstream suppliers. In this vein, it is vital to examine to what extent sustainability management is integrated and which capabilities are developed and deployed along upstream SCs. Using a case study method with seven upstream suppliers, including both direct and indirect suppliers of two massive luxury fashion companies, sustainability management capabilities were represented in two clusters; namely practical and interactive. It was found that the deployment of such SMCs could be positively and directly associated with performance outcomes. An integrated framework encompassing the components of capability development, sustainability practices, buyer-supplier-supplier relationship execution, and performance outcomes suggests that taking an environmental and social impact free stance could improve some operational results.

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Carbon accounting for sustainability and management. Status quo and challenges

Cited by 286 publications

References 76 publications

A consumption-based approach to carbon emission accounting – sectoral differences and environmental benefits

A consumption-based approach to carbon emission accounting – sectoral differences and environmental benefits

Has Carbon Disclosure Become More Transparent in the Global Logistics Industry? An Investigation of Corporate Carbon Disclosure Strategies Between 2010 and 2015

Environmental and Social Impact Free Stance and Consequences on the Operational Performance

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