Accounting for Climate Change: Rethinking the Chaotic Corporate Reporting Landscape and Its Purpose, with the UK’s Failure as a Case Study

2020 ◽  
pp. 69-100
Author(s):  
Charlotte Villiers ◽  
Georgina Tsagas
Keyword(s):  
Climate Change ◽  
Corporate Governance ◽  
Global Warming ◽  
Environmental Protection ◽  
Company Law ◽  
Corporate Reporting ◽  
Current State ◽  
Legal Consequences

The chapter considers whether company law and corporate governance-related initiatives provide effective mechanisms for holding corporations to account for their contribution to climate change. A key regulatory device targeted at corporations is disclosure, the goal of which, in this context, is to achieve greater transparency regarding the risks and opportunities connected to climate change. The chapter explores to what extent climate change-related reporting contributes to the efforts towards reducing global warming. It is argued that there are a number of significant problems with climate-related reporting in its current state, in so far as there are many different requirements, including standards, codes, guidelines, at industry or sector level as well as at national and international levels; all these combined create a chaotic reporting landscape. Moreover, there is no meaningful link between the disclosures required under company law and initiatives within the area of environmental protection; hence it becomes difficult to identify clearly what the key reporting information is and what the responses and possible legal consequences of any such disclosures should be. Consequently, corporations’ accountability for their contribution to climate change is open to question.

Integrated Reporting in the Context of Corporate Governance. Case study on the Adoption of Integrated Reporting of Romanian Companies listed on BSE

2018 ◽  
Vol 9 (2) ◽  
pp. 127-138
Author(s):  
Oana Raluca Ivan
Keyword(s):  
Corporate Governance ◽  
State Of The Art ◽  
Stock Exchange ◽  
Research Question ◽  
Integrated Reporting ◽  
Corporate Reporting ◽  
The Past ◽  
Current State ◽  
Pluralistic Approach

Abstract Integrated Reporting (IR), the latest approach in corporate reporting, is one of the most discussed topics of the past several years. Recently, companies and companies have realized that the former business model, which was based only on profit-taking without regard to employees, the environment and society, needs to be revised and should take into account wider objectives than financial ones. Therefore, current societies adopt a pluralistic approach and aim to include in their concerns stakeholders’ needs, sustainability, business ethics and transparency. From the aforementioned aspects derives the research question of the present study, aiming in this way to determine the degree of adoption of the integrated reporting of the Romanian companies listed on the Bucharest Stock Exchange, as well as the analysis of the corporate governance reporting degree of the companies included in the study. The results show us the current state of the art for this issue.

On the Ethics of International Religious/Spiritual Gatherings and Academic Conferencing in the Era of Global Warming: A Case Study of the Parliament of The World’s Religions Melbourne 2009 - Part 1

2012 ◽  
Vol 16 (2) ◽  
pp. 179-195
Author(s):  
Almut Beringer ◽  
Steven Douglas
Keyword(s):  
Climate Change ◽  
Global Warming ◽  
Global Climate ◽  
Ghg Emissions ◽  
Ecological Impacts ◽  
Peak Oil ◽  
Ethical Challenges ◽  
Academic Events ◽  
Special Responsibility

Global climate change and its impacts have ethical dimensions, for instance carbon footprint equity concerns. World issues, including the state of the ecosphere and biodiver­sity, regularly see political leaders, NGOs, business representatives, religious/spiritual orga­nizations, academics, and others engage in international aviation-dependent meetings to address critical challenges facing humanity and the planet. Yet, climate scientists and advocates call for an 80% reduction in greenhouse gas (GHG) emissions by 2050 to cap the increase in global temperatures to 2ºC. Aviation emissions resulting from international meetings raise questions that are not silenced by GHG emissions offsetting. The era of climate change and ‘peak oil’ poses ethical challenges for holding international in-person religious and academic events, especially when the events propound an environmentalist concern and when aviation use is assumed. This paper raises ques­tions regarding the ecological impacts of large international events and focuses the ‘inconvenient truths’ associated with international aviation in the era of global warming. The Parliament of the World’s Religions, the largest multifaith gathering in the world, serves as a case study. The paper emphasizes the view that faith-based/faith-inspired organizations have a special responsibility for leadership in policy and praxis on the moral imperatives of sustainability, sustainable development and climate justice.

scholarly journals Perception and Knowledge on Climate Change: A Case Study of University Students in Bangladesh

2019 ◽  
Vol 2 (3) ◽  
Author(s):  
Bezon Kumar ◽  
Arif Ibne Asad ◽  
Purnima Banik
Keyword(s):  
Climate Change ◽  
Sustainable Development ◽  
Global Warming ◽  
University Students ◽  
Descriptive Statistics ◽  
Primary Data ◽  
The Sustainable Development ◽  
The University ◽  
Change Problem

This paper mainly investigates the perception and knowledge on climate change of the university students in Bangladesh. To carry out this study, primary data are collected from 370 students and uses several statistical methods. Perception and knowledge on the causes, effects and mitigation ways of climate change problems, and perceived duties to combat against climate change are analyzed with descriptive statistics. This paper finds that deforestation is the main cause of global warming and climate change and, the effects of climate change is very serious on people’s health. Majority portion of the students think that it is difficult to combat against climate change problem because it has already been too late to take action. Besides this study also finds that government is crucially responsible for combating against climate change problem. The study calls for government mainly besides industry and youths to aware people about the causes, effects, mitigation ways of climate change so that they can contribute to the sustainable development by mitigating climate change problem.

“Every Act of Preservation is an Act of Creation”: Paul Schrader’s Eco-theology in First Reformed

2020 ◽  
pp. 171-188
Author(s):  
Tatiana Prorokova
Keyword(s):  
Climate Change ◽  
Global Warming ◽  
The Other ◽  
Complex Relationship ◽  
Health Issues ◽  
Current State ◽  
Other Hand ◽  
Living Organisms ◽  
The One

This chapter scrutinizes the complex relationship between climate change and theology, as represented in First Reformed, as well as Paul Schrader’s understanding of humanity’s major problems today. Analyzing the issue of ecological decline through the prism of religion, Schrader outlines the ideology that presumably might help humanity survive at the age of global warming. Through the complex discussions of such issues as despair, anxiety, and hope, Schrader deduces the formula of survival in which preservation is the key component. Equating humans to God, Schrader, on the one hand, censures those actions that led to progress but destroyed the environment, yet, on the other hand, he foregrounds the fact that humans can also save the planet now. Schrader portrays both humans and Earth as living organisms created by God. He draws explicit parallels between the current state of our planet and the problems that we experience – from political ones, including war, to more personal ones like health issues.

scholarly journals Water Retention in Nature-Based Solutions—Assessment of Potential Economic Effects for Local Social Groups

Water ◽  
2020 ◽  
Vol 12 (12) ◽  
pp. 3347
Author(s):  
Zwoździak Jerzy ◽  
Szałata Łukasz ◽  
Zwoździak Anna ◽  
Kwiecińska Kornelia ◽  
Byelyayev Maksym
Keyword(s):  
Climate Change ◽  
Water Retention ◽  
Economic Effect ◽  
Social Groups ◽  
Economic Effects ◽  
Operating Costs ◽  
Current State ◽  
The Impact

The upcoming trends related to climate change are increasing the level of interest of social groups in solutions for the implementation and the realization of activities that will ensure the change of these trends and can reduce the impact on the environment, including the health of the community exposed to these impacts. The implementation of solutions aimed at improving the quality of the environment requires taking into account not only the environmental aspects but also the economic aspect. Taking into account the analysis of solutions changing the current state of climate change, the article focuses on the analysis of the potential economic effect caused by the implementation of nature-based solutions (NBSs) in terms of reducing the operating costs related to water retention for local social groups. The analysis is based on a case study, one of the research projects studying nature-based solutions, created as part of the Grow Green project (H2020) in Wrocław in 2017–2022. The results of the analysis are an observed potential positive change in economic effects, i.e., approximately 85.90% of the operating costs related to water retention have been reduced for local social groups by NBSs.

scholarly journals The Norway–Colombia Agreement to Protect Rainforest and Reduce Global Warming: Success or Failure?

2019 ◽  
Vol 8 (3) ◽  
pp. 56-73 ◽  
Author(s):  
Ragnhild Sollund ◽  
Angela M Maldonado ◽  
Claudia Brieva Rico
Keyword(s):  
Climate Change ◽  
Global Warming ◽  
Environmental Protection ◽  
Oil Extraction ◽  
Paris Agreement ◽  
The South ◽  
Double Standards ◽  
The North ◽  
International Climate ◽  
And Shifts

The Norwegian government has made an agreement with Juan Manuel Santos, former Colombian president, to give Colombia US$48 million yearly to reduce deforestation. This forms part of a greater effort by Norway to aid countries in the South to halt climate change, through the Norwegian International Climate and Forest Initiative, instituted after the Paris Agreement in 2015. The ways efforts to reduce deforestation have been implemented have been criticised. While Norway, through this investment, appears to be a climate-concerned country, it continues with oil extraction activities. Thus, Norway exhibits double standards and shifts the problem of climate change to the countries in the South. This article examines the successes and failures of the Norwegian rainforest protection efforts in the case of Colombia, assessing the governance of the deforestation policies from the perspective of green Southern criminology and incorporating a critique of the neo-colonialist means of environmental protection established by the North.

scholarly journals The environmental and economic implications of the climate change and extractive industry nexus in Africa

2016 ◽  
Vol 7 (4) ◽  
pp. 95-103 ◽  
Author(s):  
Ademola Oluborode Jegede
Keyword(s):  
Climate Change ◽  
Global Warming ◽  
Environmental Protection ◽  
Carbon Emission ◽  
Energy Use ◽  
Jel Classification ◽  
Economic Implications ◽  
Extractive Industry ◽  
Extractive Sector ◽  
Economic Considerations

Climate change and extractive industry are two important global streams that are linked to each other in that risks associated with the former can adversely affect different areas of the extractive sector, while the activities of the latter can contribute to climate change. Yet, this nexus is hardly clearly articulated in the context of implications for the environment and economic considerations in Africa. Assessing key literature on the two themes, the paper argues that the link of extractive industry with climate change can have both negative and positive implications for environmental protection and the economy in Africa. The nexus of climate change and the extractive sector can be negative in that unsustainable extractive processes in terms of their outcome of deforestation and energy use are an important source of carbon emission contributing to global warming. The nexus can be positive in that it involves initiatives that can contribute to sustainable extractive sector and thereby reduce carbon emissions underlying climate change. Keywords: Africa, climate change, extractive sector, environmental protection, economic implications. JEL Classification: Q51, Q58, N5

A Social Identity Approach to Engaging Christians in the Issue of Climate Change

2019 ◽  
Vol 41 (4) ◽  
pp. 442-463 ◽  
Author(s):  
Matthew H. Goldberg ◽  
Abel Gustafson ◽  
Matthew T. Ballew ◽  
Seth A. Rosenthal ◽  
Anthony Leiserowitz
Keyword(s):  
Climate Change ◽  
Global Warming ◽  
Social Identity ◽  
Environmental Protection ◽  
Total N ◽  
Religious Issue ◽  
Exploratory Experiment ◽  
Nationally Representative ◽  
Change Beliefs ◽  
Social Identity Approach

Using two nationally representative surveys (total N = 2,544) and two experiments (total N = 1,620), we investigate a social identity approach to engaging Christians in the issue of climate change. Results show Christian Americans say “protecting God’s creation” is a top reason for wanting to reduce global warming. An exploratory experiment and a preregistered replication tested a “stewardship frame” message with Christian Americans and found significant increases in pro-environmental and climate change beliefs, which were explained by increases in viewing environmental protection as a moral and religious issue, and perceptions that other Christians care about environmental protection.

Sign in / Sign up

Export Citation Format

Share Document