scholarly journals Carbon Accounting System: The Bridge between Carbon Governance and Carbon Performance in Malaysian Companies

2021 ◽  
pp. 1927851
Author(s):  
Tze San Ong ◽  
Nur Fatin Binti Kasbun ◽  
Boon Heng Teh ◽  
Haslinah Muhammad ◽  
Sohail Ahmad Javeed
Keyword(s):  
Carbon Accounting ◽  
Accounting System ◽  
Carbon Performance

The biopolitics of carbon accounting in Indonesia’s forests

2019 ◽  
Vol 38 (1) ◽  
pp. 174-192 ◽  
Author(s):  
Henry J Boer
Keyword(s):  
Global Climate ◽  
Forest Degradation ◽  
Forest Carbon ◽  
Carbon Accounting ◽  
Accounting System ◽  
Ecological Processes ◽  
Life And Death ◽  
Numeric Representation ◽  
Spatial Logics ◽  
Substantial Effort

Across developing countries substantial effort and resources have been dedicated to setting up systems for the measurement, recording and verification of greenhouse gas emissions in the forestry and land-use sectors – a key initiative of the global climate programme Reducing Emissions from Deforestation and Forest Degradation. This paper approaches these systems through the lens of conservation biopolitics, identifying the calculative processes and spatial logics that attempt to regulate the life and death of the forest. It uses an example of the Indonesian National Carbon Accounting System to explore how a biopolitical apparatus of constant data accumulation and presentation integrates an infinitely complex set of ecological processes across highly differentiated spatial landscapes, and organises these into governable carbon domains. The Indonesian National Carbon Accounting System provides a visual and numeric representation of the various policy and socio-economic processes that drive and limit carbon emissions, and identifies where this occurs in the landscape. By understanding these forest–carbon–human dynamics, programmes can be designed that change how populations access, use and potentially restore the life of the forest. For state and non-state interests alike, the System was viewed as a critical tool for both developing and evaluating the performance of multiple forest carbon initiatives. It also offers a surveillance apparatus to regulate the carbon market and to discipline the actions of various agents that utilise forests and land. Critically, the biopolitical utility of these systems have been undermined by waning commitment within Indonesia to overhaul forest governance towards carbon outcomes.

Processes and magnitude of CO2, CH4, and N2O fluxes from liming of Australian acidic soils: a review

Soil Research ◽  
2009 ◽  
Vol 47 (8) ◽  
pp. 747 ◽  
Author(s):  
K. L. Page ◽  
D. E. Allen ◽  
R. C. Dalal ◽  
W. Slattery
Keyword(s):  
Agricultural Soils ◽  
Ghg Emissions ◽  
Primary Objective ◽  
Carbon Accounting ◽  
Accounting System ◽  
Biological Processes ◽  
Recent Approach ◽  
Tier 1 ◽  
Ch4 And N2o ◽  
Induced Changes

Increases in soil acidification have led to large increases in the application of aglime to Australian agricultural soils. The addition of aglime has the potential to increase greenhouse gas (GHG) emissions due to the release of CO2 during the chemical dissolution of aglime and due to pH-induced changes to soil biological processes. Currently, Australia’s GHG accounting system assumes that all the carbon contained in aglime is released to the atmosphere during dissolution in accordance with the Tier 1 methodology of the IPCC. However, a recent approach by TO West and AC McBride has questioned this assumption, hypothesising that a proportion of the carbon from riverine-transported aglime may be sequestered in seawater. In addition, there is presently no capacity within Australia’s carbon accounting system to quantify changes to GHG emissions from lime-induced changes to soil biological processes. Therefore, the primary objective of this review was to examine the chemical and biological processes occurring during the application of aglime and the subsequent fluxes in CO2, N2O, and CH4 from soil, with particular reference to the Australian environment. Estimates for CO2 emissions from aglime application in Australia using the contrasting methodologies of the IPCC and West and McBride were compared. Using the methodology of the IPCC it was determined that from the aglime applied in Australia in 2002, 0.995 Tg of CO2 would have been emitted, whereas this figure was reduced to 0.659–0.860 Tg of CO2 using the methodology of West and McBride. However, the accuracy of these estimates is currently limited by poor understanding of the manner in which aglime moves within the Australian landscapes. In addition, there are only a very small number of Australian studies that have examined the effect of aglime on GHG emissions due to changes in soil biological processes, limiting the ability of Australian modellers to accurately incorporate these processes within the carbon accounting system.

Corporate voluntary carbon disclosure strategy and carbon performance in the USA

2019 ◽  
Vol 32 (3) ◽  
pp. 417-435 ◽  
Author(s):  
Ragini Rina Datt ◽  
Le Luo ◽  
Qingliang Tang
Keyword(s):  
Ghg Emissions ◽  
Carbon Accounting ◽  
Content Type ◽  
Goods And Services ◽  
Mandatory Requirement ◽  
Different Types ◽  
Signalling Theory ◽  
The Usa ◽  
Carbon Performance ◽  
Disclosure Strategy

Purpose This study aims to examine whether good carbon performers disclose more carbon information overall than poor performers, and if yes, how firms select different types of carbon information to signal their genuine superior carbon performance. Design/methodology/approach The level of disclosure is measured based on content analysis of Carbon Disclosure Project (CDP) reports. The study sample consists of 487 US companies that voluntarily participated in the CDP survey from 2011 to 2012. The authors use the t-test and multiple regression models for analyses. Findings The results consistently indicate that firms with better carbon performance disclose a greater amount of overall carbon information, supporting the signalling theory. In addition, in contrast to previous studies that merely consider the overall disclosure level, the authors also investigate disclosure of each major aspect of carbon activities. The results show that good carbon performers disclose more key carbon items, such as goods and services that avoid greenhouse gas (GHG) emissions, external verification and carbon accounting, to signal their true type. Research limitations/implications This study has some limitations. The authors rely on CDP reports for analysis and focus on the largest companies in the USA. Caution should be exercised when generalising the results to other countries, smaller firms or voluntary carbon information disclosed in other communications channels. Practical implications Because carbon disclosure has already been moving from a voluntary to mandatory requirement in many jurisdictions, the format and content of CDP reports might be considered for a formal standalone GHG statement. Based on the results, the authors believe that there should be industry-specific disclosure guidelines, and more disclosure should be made at the project level. Originality/value In the context of climate change, this study provides support for the signalling theory by utilising the relationship between voluntary carbon disclosure and performance. The study also provides empirical evidence on how companies may use different types of carbon information to signal their underlying carbon performance.

scholarly journals The Role of Carbon Accountant in Corporate Carbon Management Systems: A Holistic Approach

2017 ◽  
Vol 1 (2) ◽  
pp. 90 ◽  
Author(s):  
Francis Chinedu Egbunike ◽  
Ochuko Benedict Emudainohwo
Keyword(s):  
Carbon Accounting ◽  
Management Systems ◽  
Primary Data ◽  
Corporate Management ◽  
Accounting System ◽  
Manufacturing Companies ◽  
Short Term ◽  
Ex Post

Carbon accounting consists of a combination of advanced cost allocation techniques such as activity-based management and life-cycle costing; that improve the identification and assignments of carbon-related expenses and overheads to such objects as products, services, customers and organizational processes. The study therefore sets out to find the role of carbon accountant in corporate management systems. Data used for this investigation were collected from primary and secondary sources. Primary data are first-hand information from respondents while Secondary data include textbook, Annual Reports and financial statements and internet facilities. The study employed descriptive survey and ex-post facto research design and the formulated hypotheses were tested by use of T-Test and OLS Regression. Based on the analysis and the hypothesis tested, it showed that there is a statistically significant relationship between carbon accounting and corporate performance of selected quoted Manufacturing Companies and based on this findings, it was recommended amongst others that, adaptation to conditions that include long-term changing dynamics of the natural environment should be encouraged and the focus of finance and accounting system should not only cover short-term outcomes and management of short-term costing, reporting and disclosure but also long-term climate risks.

scholarly journals Informasi Perubahan Tutupan Hutan Indonesia Untuk Mendukung Inventarisasi Nasional Emisi dan Serapan Gas Rumah Kaca Diseminasi Berbasis Aplikasi Web Sistem Informasi Geografis

2018 ◽  
Vol 19 (1) ◽  
pp. 41
Author(s):  
Sarno Sarno ◽  
Soko Budoyo
Keyword(s):  
Carbon Accounting ◽  
Accounting System

Lembaga Penerbangan dan Antariksa Nasional mendukung penuh komitmen pemerintah Indonesia untuk melakukan penurunan emisi gas rumah kaca (GRK) 26 hingga 41 persen pada tahun 2020 dan berkontribusi melalui metode standar – perubahan tutupan hutan dalam Indonesian National Carbon Accounting System (INCAS). Metode standar ini menjelaskan proses yang digunakan program penginderaan jauh INCAS - Analisis Perubahan Tutupan Lahan (LCCA), dalam memantau perubahan tutupan hutan di Indonesia untuk menghasilkan peta tahunan luas dan perubahan hutan nasional dari citra Landsat dalam rentang waktu periode 13 tahun dari 2000 hingga 2012 dan menjadi input untuk penghitungan karbon. INCAS menyediakan sebuah pendekatan yang sistematis dan konsisten secara nasional untuk mengukur emisi dan serapan GRK sektor berbasis lahan, utamanya sektor kehutanan di Indonesia. Penelitian ini merupakan perluasan cara tradisional pelaksanaan diseminasi dengan menggunakan teknologi informasi dan komunikasi spasial. Dalam upaya memudahkan pelaksanaan penyebarluasan informasi kepada masyarakat luas dengan baik, dikembangkan sistem diseminasi berbasis “Aplikasi Web Sistem Informasi Geografis”. Informasi yang dihasilkan mudah diakses melalui jaringan informasi elektronik dan berinteraksi melalui peramban web. Pengguna secara mudah dapat menerapkan penyajian visualisasi spasial dinamis,  menjalankan fungsi-fungsi operasi pemetaan web dan analissi spasial informasi perubahan tutupan hutan Indonesia untuk mendukung inventarisasi nasional emisi dan serapan GRK.

scholarly journals Annual Forest Monitoring as part of Indonesia's National Carbon Accounting System

2015 ◽  
Vol XL-7/W3 ◽  
pp. 441-448
Author(s):  
K. Kustiyo ◽  
O. Roswintiarti ◽  
A. Tjahjaningsih ◽  
R. Dewanti ◽  
S. Furby ◽  
...  
Keyword(s):  
Remote Sensing ◽  
Land Use ◽  
Forest Cover ◽  
Landsat Imagery ◽  
Carbon Accounting ◽  
Forest Monitoring ◽  
Automated System ◽  
Landsat 8 ◽  
Accounting System ◽  
Forest Change

Land use and forest change, in particular deforestation, have contributed the largest proportion of Indonesia’s estimated greenhouse gas emissions. Indonesia’s remaining forests store globally significant carbon stocks, as well as biodiversity values. In 2010, the Government of Indonesia entered into a REDD+ partnership. A spatially detailed monitoring and reporting system for forest change which is national and operating in Indonesia is required for participation in such programs, as well as for national policy reasons including Monitoring, Reporting, and Verification (MRV), carbon accounting, and land-use and policy information. <br><br> Indonesia’s National Carbon Accounting System (INCAS) has been designed to meet national and international policy requirements. The INCAS remote sensing program is producing spatially-detailed annual wall-to-wall monitoring of forest cover changes from time-series Landsat imagery for the whole of Indonesia from 2000 to the present day. Work on the program commenced in 2009, under the Indonesia-Australia Forest Carbon Partnership. A principal objective was to build an operational system in Indonesia through transfer of knowledge and experience, from Australia’s National Carbon Accounting System, and adaptation of this experience to Indonesia’s requirements and conditions. A semi-automated system of image pre-processing (ortho-rectification, calibration, cloud masking and mosaicing) and forest extent and change mapping (supervised classification of a ‘base’ year, semi-automated single-year classifications and classification within a multi-temporal probabilistic framework) was developed for Landsat 5 TM and Landsat 7 ETM+. Particular attention is paid to the accuracy of each step in the processing. With the advent of Landsat 8 data and parallel development of processing capability, capacity and international collaborations within the LAPAN Data Centre this processing is being increasingly automated. Research is continuing into improved processing methodology and integration of information from other data sources. <br><br> This paper presents technical elements of the INCAS remote sensing program and some results of the 2000 – 2012 mapping.

Which crops should be included in a carbon accounting system for Australian agriculture?

2009 ◽  
Vol 60 (7) ◽  
pp. 617 ◽  
Author(s):  
Murray Unkovich ◽  
Jeff Baldock ◽  
Steve Marvanek
Keyword(s):  
Management Practices ◽  
Carbon Accounting ◽  
Accounting System ◽  
Field Crop ◽  
Model Framework ◽  
Accounting Systems ◽  
Horticultural Crops ◽  
Methane Fluxes ◽  
Australian Bureau Of Statistics ◽  
Ghg Fluxes

Dryland agriculture is both a potential source and potential sink for CO2 and other greenhouse gases. Many carbon accounting systems apply simple emissions factors to production units to estimate greenhouse gas (GHG) fluxes. However, in Australia, substantial variation in climate, soils, and management across >20 Mha of field crop sowings and >30 Mha of sown pastures in the intensive land use zone, provides substantial challenges for a national carbon accounting system, and simple emission factors are unlikely to apply across the region. In Australia a model framework has been developed that requires estimates of crop dry matter production and harvested yield as the first step to obtain carbon (residue) inputs. We use Australian Bureau of Statistics data to identify which crops would need to be included in such a carbon accounting system. Wheat, barley, lupin, and canola accounted for >80% of field crop sowings in Australia in 2006, and a total of 22 crops account for >99% of the sowing area in all States. In some States, only four or six crops can account for 99% of the cropping area. We provide a ranking of these crops for Australia and for each Australian State as a focus for the establishment of a comprehensive carbon accounting framework. Horticultural crops, although diverse, are less important in terms of total area and thus C balances for generic viticulture, vegetables, and orchard fruit crops should suffice. The dataset of crop areas presented here is the most comprehensive account of crop sowings presented in the literature and provides a useful resource for those interested in Australian agriculture. The field crop rankings presented represent only the area of crop sowings and should not be taken as rankings of importance in terms of the magnitude of all GHG fluxes. This awaits a more detailed analysis of climate, soils, and management practices across each of the regions where the crops are grown and their relationships to CO2, nitrous oxide and methane fluxes. For pastures, there is a need for more detailed, up to date, spatially explicit information on the predominant sown pasture types across the Australian cropping belt before C balances for these can be more reliably modelled at the desired spatial scale.

Nitrous oxide and methane emissions from soil are reduced following afforestation of pasture lands in three contrasting climatic zones

Soil Research ◽  
2009 ◽  
Vol 47 (5) ◽  
pp. 443 ◽  
Author(s):  
D. E. Allen ◽  
D. S. Mendham ◽  
Bhupinderpal-Singh ◽  
A. Cowie ◽  
W. Wang ◽  
...  
Keyword(s):  
Land Use ◽  
Nitrous Oxide ◽  
Land Use Change ◽  
Ghg Emissions ◽  
C Sequestration ◽  
Carbon Accounting ◽  
N2o Emissions ◽  
Test Model ◽  
Accounting System ◽  
Ch4 Flux

Land use change from agriculture to forestry offers potential opportunities for carbon (C) sequestration and thus partial mitigation of increasing levels of carbon dioxide (CO2) in the atmosphere. The effects of land use change of grazed pastures on in situ fluxes of nitrous oxide (N2O) and methane (CH4) from soil were examined across 3 forest types in Australian temperate, Mediterranean, and subtropical regions, using a network of paired pasture−forest sites, representing 3 key stages of forest stand development: establishment, canopy-closure, and mid to late rotation. During the 12-month study, soil temperature ranged from –6° to 40°C and total rainfall from 487 to 676 mm. Rates of N2O flux ranged between 1 and 100 μg/m2.h in pasture soils and from –5 to 50 μg/m2.h in forest soils; magnitudes were generally similar across the 3 climate zones. Rates of CH4 flux varied from –1 to –50 μg/m2.h in forest soil and from +10 to –30 μg/m2.h in pasture soils; CH4 flux was highest at the subtropics sites and lowest at the Mediterranean sites. In general, N2O emissions were lower, and CH4 consumption was higher, under forest than pasture soils, suggesting that land use change from pasture to forest can have a positive effect on mitigation of non-CO2 greenhouse gas (GHG) emissions from soil as stands become established. The information derived from this study can be used to improve the capacity of models for GHG accounting (e.g. FullCAM, which underpins Australia’s National Carbon Accounting System) to estimate N2O and CH4 fluxes resulting from land use change from pasture to forest in Australia. There is still, however, a need to test model outputs against continuous N2O and CH4 measurements over extended periods of time and across a range of sites with similar land use, to increase confidence in spatial and temporal estimates at regional levels.

The First Decade of Effort: Progress Toward a Hospital Information System at the UCLA Hospital, Los Angeles, California

1970 ◽  
Vol 09 (02) ◽  
pp. 75-80
Author(s):  
B. G. Lamson ◽  
W. S. Russell ◽  
J. Fullmore ◽  
W. E. Nix
Keyword(s):  
Los Angeles ◽  
Medical Record ◽  
Communication Systems ◽  
The United States ◽  
Computer Applications ◽  
Record Management ◽  
Successful Implementation ◽  
Accounting System ◽  
Accrual Accounting ◽  
Medical Specialties

Total information and communication systems within hospitals have been designed, but successful complete implementation, to date, has not been achieved. Limited applications with both patient medical data, notably in the clinical laboratories, and in the hospital accounting offices have been numerous. Although total programs are not yet a reality, it is apparent that the computer will serve ultimately many communication requirements, both medical and financial, within the hospital.Sound hospital management requires that costs of all component operations be known in order that value judgments concerning worth and efficiency may be made. Accrual accounting systems which match revenue and expense over the same time period are a prerequisite. Cash and modified cash hospital accounting cannot provide current reliable data for sound decision making.Costs of hospital operations cannot be evaluated unless related to the characteristics of the patient service load. Average per diem costs mean little except when large similar populations of patients are being compared. A modern hospital accrual accounting system should be able to provide information concerning the costs of caring for specific diseases in patients with known age and sex and disease severity characteristics. Without information of this type, it will not be possible to objectively evaluate alternative systems of financing and organizing patient care.Medical record management offers the promise of prospective use of patient disease information in the planning and scheduling of facilities. The prose content of medical record summaries, such as diagnostic statements in tissue pathology, radiology, and admission and discharge diagnoses, may be susceptible to non-coded, full prose input into computer controlled diagnostic files. Thesauri in the several medical specialties will be necessary for this achievement.There is little immediate prospect for complete hospital communication systems that can be made available as a package to any hospital without substantial local alteration. Pilot projects in teaching centers should be viewed for the time being as opportunities to define objectives, evaluate feasibility, and determine degree of risk and expense.A brief survey of applications in the United States which have been successfully implemented or which appear suitable for successful implementation is recorded.Eleven general principles which have been associated with successful implementation of computer applications within the UCLA Hospital are enumerated.

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