Carbon management systems and carbon emissions: the role of carbon accounting

2019 ◽  
Vol 5 (1) ◽  
pp. 61-70
Author(s):  
Li Zhou ◽  
Chao Deng
Keyword(s):  
Carbon Emissions ◽  
Carbon Accounting ◽  
Management Systems ◽  
Carbon Management

scholarly journals Uncovering blind spots in urban carbon management: the role of consumption-based carbon accounting in Bristol, UK

2017 ◽  
Vol 17 (5) ◽  
pp. 1467-1478 ◽  
Author(s):  
Joel Millward-Hopkins ◽  
Andrew Gouldson ◽  
Kate Scott ◽  
John Barrett ◽  
Andrew Sudmant
Keyword(s):  
Carbon Accounting ◽  
Carbon Management ◽  
Blind Spots

scholarly journals An Accurate Carbon Accounting Model Based on the Micro-level Process Principles for the Lean Carbon Management in the Blast Furnace Ironmaking

2021 ◽  
Author(s):  
Shujun Yu ◽  
Fangjia Lin ◽  
Gang Zhao ◽  
Zequan Zhang ◽  
Hua Zhang
Keyword(s):  
Blast Furnace ◽  
Carbon Emissions ◽  
Critical Role ◽  
Carbon Accounting ◽  
Carbon Management ◽  
Model Based ◽  
Blast Furnace Ironmaking ◽  
Accounting Model ◽  
Micro Level ◽  
Level Process

Abstract Background:The carbon accounting plays a critical role in the lean carbon management and the policy formulation for industrial entities. The carbon accounting method based on emission factors offered by IPCC usually leads significant errors on the micro-level of the enterprise. For achieving a bottom-up lean carbon management with higher accounting accuracy, a micro-carbon accounting model based on the micro-level process principles is established on a S-system of dynamics with using the approximation method of power law and Michaelis-Menten law. It is used to predict the amounts of various resources and output products at the process nodes under predetermined simulation conditions.Results:In the case study on a blast furnace ironmaking system, it succeeds in accurately predicting the amount of products including carbon emissions depending on the massive variables of materials and fuels. Further study on the residual analysis shows that mean errors of the CO2 and CO emissions are respectively 5.23% and 6.77% while using the micro-carbon accounting model.Conclusions:This method better addresses the challenge of severely overestimation on carbon emissions in the carbon accounting of the ironmaking industry. It offers a prospective and accurate carbon accounting model further for formulating more targeted policies of the lean carbon management at a micro-level of an enterprise.

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.

The role of carbon accounting in carbon management system: Empirical evidence from the coastal areas of the world

2021 ◽  
Author(s):  
Muhammad Safdar Sial ◽  
Jacob Cherian ◽  
Asma Salman ◽  
Ubaldo Comite ◽  
Phung Anh Thu ◽  
...  
Keyword(s):  
Empirical Evidence ◽  
Management System ◽  
Coastal Areas ◽  
Carbon Accounting ◽  
Carbon Management ◽  
The World

scholarly journals Ac-counting for carbon emissions: simulating absence through experimental sites of material politics

2019 ◽  
Vol 11 (3) ◽  
pp. 613-640
Author(s):  
Silvana Revellino
Keyword(s):  
Political Participation ◽  
Technological Innovation ◽  
Public Engagement ◽  
Carbon Emissions ◽  
Environmental Politics ◽  
Carbon Accounting ◽  
Content Type ◽  
First Case ◽  
Material Politics

Purpose Most carbon accounting consists of valuing what has not happened; such absent entities and their materialisation through simulated calculations can enact political participation, however. By using Marres’s (2012) notion of an “experimental site of material politics”, this paper aims to investigate the mediating role of simulated calculations of prevented carbon emissions in deploying environmental politics’ discourses. Here, such calculations become seductive forces for public engagement and help performing engaging spaces for supporting the diffusion of innovation technologies. Design/methodology/approach The empirical analysis concerns a simulated calculative device developed by Autostrade, a motorway management firm, in its work to translate questions about capacity utilisation, through the fluidity of traffic, into reductions in CO2 emissions. These reductions took the form of a simulation that required an apparatus to be performed and involved alternative scenarios focussing on hypothetical rather than absolute CO2 reductions. Findings The Autostrade case highlights how simulated calculations of absent CO2 emissions participate in the construction of a collective experience by interfacing concerns that encompass the rationalities of the domestication of technological innovation and make motorway mobility a responsible and ac-countable action. Practical implications The paper shows how simulated and experimental calculations on absent carbon emissions act as mediators between public engagement and the deployment of environmental politics discourses. They both extend political participation and propagate and reproduce the trials, which, from time to time, challenge the enticement and forcefulness of a technological innovation. Social implications The paper suggests a different dimension of politics that relies on material politics. Rather than considering human centric discursive acts, it looks at the power of technical objects and their augmented calculative devices in engaging the public in environmental politics. This is where absence, which is made visible and materialised through simulations, deploys affordances that reframe power relationships. Originality/value This is the first case study that addresses the issue of the role of accounting calculation on absent carbon emissions in enabling innovation and engaging publics in environmental politics.

scholarly journals Uncertainties of Estimating a Town’s Carbon Footprint– Case Study El Gouna, Egypt

2019 ◽  
Vol 29 (1) ◽  
pp. 28-38
Author(s):  
Christoph Banhardt ◽  
Felix Hartenstein
Keyword(s):  
Carbon Footprint ◽  
Carbon Emissions ◽  
Energy Demand ◽  
Carbon Accounting ◽  
Fossil Energy ◽  
Wide Range ◽  
The City ◽  
Do So

Abstract Carbon accounting has become a valuable tool for expressing the fossil energy demand of products, organizational entities, or entire countries. About a decade ago, cities also began accounting their carbon emissions. The first major city to do so was London in 2009, stating a carbon footprint of 4.84 tCO2eq/(year*capita) for 2008. Nowadays, multiple rankings compare the carbon emissions of cities. For example, the Urban Land Magazine lists São Paulo as the city with the world’s lowest carbon emissions (1.4 CO2eq/(year*capita)). Such listings typically present the depicted emission values as scientifically indisputable numbers. However, a closer look at the applied methodology frequently reveals a wide range of implicit, often undisclosed assumptions at the foundation of the calculations. This paper analyses the uncertainties of carbon accounting on the city scale, using the example of the Red Sea resort town of El Gouna. The estimated value of El Gouna’s carbon footprint for the year 2014 is 14.3 tCO2eq/(year*capita). Third Scope emissions constitute the majority of El Gouna’s carbon footprint. Varying their underlying assumptions only slightly can lead to alterations of the results of more than 50%, questioning the robustness of the findings. To increase the robustness and the comparability of carbon accounting across cities, this paper suggests emphasizing Scope 1 and Scope 2 emissions, while limiting the role of Scope 3 emissions.

The role of human resources in processes of portuguese firms’ RD&I certification and development

2014 ◽  
Author(s):  
Sérgio Gomes ◽  
Vítor Braga ◽  
Alexandra Braga
Keyword(s):  
Human Resources ◽  
Competitive Advantage ◽  
Scientific Knowledge ◽  
Management Systems ◽  
Research Development ◽  
Innovation Activities

Innovation is seen as a competitive advantage that many companies use to ensure the continuity and success of your business.NP 4457:2007 is the Portuguese norm that supports management, based on a model of innovation backed up by interfaces and interaction between technical/scientific knowledge, its specific mechanisms and the overall society.Our paper aims to analyse innovation activities and the involvement of human resources in Portuguese firms certified by NP4457 and associated to the implementation of Research, Development, and Innovation (RD&I) management systems. We have collected the data through IPAC’s database, using a survey administered to all firms.Our results suggest the existence of a Human Resources (HR) involvement policy, customers and suppliers. The involvement of stakeholders with innovation activities results of its acceptance as a mechanism able to generate wealth, with benefits for both firms and the community.

DIGITAL ECONOMY AND GLOBALIZATION: THE IMPORTANCE OF DIGITAL ENTREPRENEURSHIP DEVELOPMENT

2020 ◽  
Vol 6 (3) ◽  
pp. 17-20
Author(s):  
Farxod Tursunov ◽  
Keyword(s):  
Business Models ◽  
Digital Economy ◽  
Management Systems ◽  
Entrepreneurship Development ◽  
New Business ◽  
Definition Of ◽  
Digital Enterprise ◽  
New Business Models ◽  
Digital Entrepreneurship

The article discusses the role of the digital economy in the development of the country, how it becomes the basis of the economy, new business models and management systems. The opinion of scientistsis analyzed, a definition of a digital enterprise is given

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