TITLE

Accounting for climate change and the self-regulation of carbon disclosures

AUTHOR(S)
Andrew, Jane; Cortese, Corinne
PUB. DATE
September 2011
SOURCE
Accounting Forum;Sep2011, Vol. 35 Issue 3, p130
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
Abstract: Adopting a form of “critical dialogic engagement” (), 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.
ACCESSION #
86453745

 

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