The DOI matches its Crossref record; 1 of the 1 references it cites were found in a registry or an index.
Accounting for climate change and the self-regulation of carbon disclosures
Abstract
Adopting a form of “critical dialogic engagement” (Bebbington et al., 2007 J.BebbingtonJ.BrownB.FrameI.ThomsonTheorizing engagement: The potential of a critical dialogic approachAccounting, Auditing and Accountability Journal2032007356374[Crossref] , [Google Scholar]), 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.
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Does discourse matter? Discourse analysis in environmental policy making
Feindt, P. H., & Oels, A. (2005) · Journal of Environmental Policy & Planning · doi:10.1080/15239080500339638 · Cited by 394
Cited by
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Otto, I. M., Donges, J. F., Cremades, R., Bhowmik, A., Hewitt, R. J., Lucht, W., Rockström, J., Allerberger, F., McCaffrey, M., Doe, S. S. P., et al. (2020) · Proceedings of the National Academy of Sciences · doi:10.1073/pnas.1900577117 · Cited by 958
Carbon accounting: a systematic literature review
Stechemesser, K., & Guenther, E. (2012) · Journal of Cleaner Production · doi:10.1016/j.jclepro.2012.02.021 · Cited by 411
Depoers, F., Jeanjean, T., & Jérôme, T. (2016) · Journal of Business Ethics · doi:10.1007/s10551-014-2432-0 · Cited by 334
Towards the Systematic Reporting of the Energy and Carbon Footprints of Machine Learning
Henderson, P., Hu, J., Romoff, J., Brunskill, E., Jurafsky, D., & Pineau, J. (2020) · arXiv · doi:10.48550/arxiv.2002.05651 · Cited by 393
Metadata
- Authors
- Andrew, J., & Cortese, C.
- Venue
- Accounting Forum
- Publisher
- Informa UK Limited
- Published
- 2011-09
- Volume
- 35
- Issue
- 3
- Pages
- 130-138
- ISSN
- 0155-9982 (ISSN-L)
- 1467-6303
- OpenAlex
- W1997782202
- Cited by
- 189
- References
- 1
- FWCI
- 15.91
- Type
- journal article
- Language
- en
- Open access
- closed
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- Andrew, J., & Cortese, C. (2011). Accounting for climate change and the self-regulation of carbon disclosures. Accounting Forum. https://doi.org/10.1016/j.accfor.2011.06.006
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Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).
Semantic Scholar’s data is described in: Kinney, R., et al. (2023). The Semantic Scholar Open Data Platform. arXiv:2301.10140.
