期刊
ACCOUNTING FORUM
卷 35, 期 3, 页码 130-138出版社
ELSEVIER SCI LTD
DOI: 10.1016/j.accfor.2011.06.006
关键词
Climate change; Carbon disclosures; Greenhouse gas protocol
资金
- Faculty of Commerce at the University of Wollongong
- Institute of Chartered Accountants Australia
Adopting a form of critical dialogic engagement (Bebbington et al., 2007), 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. (C) 2011 Elsevier Ltd. All rights reserved.
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