Integrating information about the cost of carbon through activity-based costing

Tsai, Wen Hsien; Shen, Yu-Shan; Lee, Pei-Ling; Chen, Hui-Chiao; Kuo, Lopin; Chi-Chou, Huang

doi:10.1016/j.jclepro.2012.02.024

Cited by 56 publications

(41 citation statements)

References 42 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

“…Thus, Stechemesser & Guenther (2012) compile and review 129 publications on carbon accounting in their quest to derive a coherent definition of the concept from the relevant literature. Inference from the relevant literature unveils that the main concern of both research and practice of carbon accounting involves measurement of carbon performance and carbon emission indexes, greenhouse-gas emissions reporting ( Tsai et al 2012). This current paper, which is ultimately concerned with measurement and examination of the relation between gas flaring-related (GFR) carbon emission performance and disclosure, belongs to carbon accounting.…”

Section: Introductionmentioning

confidence: 99%

Time-series cross-sectional environmental performance and disclosure relationship: specific evidence from a less-developed country

Hassan

Kouhy

2014

International Journal of Accounting and Economics Studies

View full text Add to dashboard Cite

This paper relies on 'vulnerability and exploitability' framework to submit new insights into legitimacy theory and voluntary disclosure theory using specific empirical evidence from the Nigerian oil and gas industry. The study connects the voluntary and legitimizing disclosure behaviors, regarding carbon emission due to gas flaring, of dominant companies in the Nigerian upstream petroleum sector to the vulnerability and exploitability of Nigeria as a less developed country. The hypothesized relations between gas flaring-related environmental performance and two forms of its disclosure (volume and substance) are estimated and tested using Prais-Winsten regression with Panel Corrected Standard Errors (PCSE). While the paper uses Data Envelopment Analysis (DEA) to measure gas flaring-related carbon performance, the two forms of gas flaring-related disclosures are measured using content analysis. We document significant positive and negative association between gas flaring-related carbon emission performance, on one hand, and the volumetric disclosure and disclosure substance on the other hand. These results imply that while the positive relation confirms the vulnerable nature of Nigeria as a less developed country, the negative relation is linked to the country's exploitability. It is also empirically established that environmental performance is one of the key factors responsible for the undulating trend in the volume of environmental disclosures by large corporations operating in less-developed countries

show abstract

Section: Introductionmentioning

confidence: 99%

Time-series cross-sectional environmental performance and disclosure relationship: specific evidence from a less-developed country

Hassan

Kouhy

2014

International Journal of Accounting and Economics Studies

View full text Add to dashboard Cite

show abstract

“…Some models which make use of ABC are presented in literature: in (Takakuwa 1997) a model for flexible manufacturing systems in a simulation framework, models for procurement in (Degraeve et al 2005) and for sourcing strategies in (Degraeve, Roodhooft 2000), a model for best product mix in (Gurses 1999) and for logistic process and tactical production planning in (Comelli et al 2008), a viable instrument for small and medium -Manríquez et al 2014) and for financial cost management in (Qingge 2012), for the cost of carbon in (Tsai et al 2012), for life cycle assessment in green building projects in (Tsai et al 2012). Direct Costing and Activity based Costing in a Farm Management System are explored in (Carli, Canavari 2013).…”

Section: Abc Methodologymentioning

confidence: 99%

Abc Model for Economic Development of a Firm

Ušpurienė

Sakalauskas

Giuliani

et al. 2016

Technological and Economic Development of Economy

View full text Add to dashboard Cite

Abstract. The activity-based costing (ABC) in service companies is considered for minimization companies expenses modeling the uncertainty of service demand in the statistical probabilistic way. The two-stage stochastic programming model is formulated and implemented obtaining the deterministic model as a particular case of the stochastic one. The model takes into account the relation among activities better as compared with other known ones, namely, coherently with the ABC system. The model involves a stochastic demand and a relative minimum level to be satisfied. A modified L-shaped algorithm is developed in order to solve this stochastic optimization model. The applications of the model developed to the hospital service and the Crown prosecution service are considered, too.

show abstract

“…Environmental protection has been an issue of serious concern for many years [18]. In the perspectives of carbon tax and other series of carbon policies, many scholars pay attention to the trade-off between costs and carbon emissions in the optimization of low-carbon logistics.…”

Section: The Balance Between Carbon Emission Reduction and Cost Optimmentioning

confidence: 99%

Optimization of Inventory Routing Problem in Refined Oil Logistics with the Perspective of Carbon Tax

2018

View full text Add to dashboard Cite

Abstract:In order to solve the optimization problem of the refined oil distribution system from the perspectives of low-carbon and environmental protection, this paper focuses on the characteristics of the secondary distribution of refined oil and combines it with the integrated optimization concept of refined oil distribution network, where a low-carbon inventory routing problem (LCIRP) model is constructed with the minimum total costs as the objective function on the basis of considering carbon emissions. An adaptive genetic algorithm combined with greedy algorithm is designed to solve the model, and an example is given to verify the effectiveness of the algorithm. Then, this paper solves the model with two parts by introducing a practical numerical example: in the first part, the LCIRP models with different carbon tax values are solved, which verifies the effectiveness of the model and proves that carbon tax policies can effectively reduce the carbon emissions in the secondary distribution network of refined oil; in the second part, the LCIRP models with the different maximum load capacity of oil tank trucks are solved, which provides the economic and environmentally friendly distribution schemes for refined oil distribution enterprises under the premise of carbon tax policies and load limitation. Finally, the emission reduction proposals that take into account both economic and environmental benefits are given respectively from the aspect of government environmental protection agencies and from the aspect of refined oil distribution enterprises.

show abstract

Integrating information about the cost of carbon through activity-based costing

Cited by 56 publications

References 42 publications

Time-series cross-sectional environmental performance and disclosure relationship: specific evidence from a less-developed country

Time-series cross-sectional environmental performance and disclosure relationship: specific evidence from a less-developed country

Abc Model for Economic Development of a Firm

Optimization of Inventory Routing Problem in Refined Oil Logistics with the Perspective of Carbon Tax

Contact Info

Product

Resources

About