scholarly journals The quality of carbon management accounting reporting as a financial barrier to clean development mechanism projects development

2018 ◽  
Vol 16 (3) ◽  
pp. 345-354
Author(s):  
André Luiz Bufoni ◽  
Aracéli Cristina de Sousa Ferreira ◽  
Luciano Basto Oliveira
Keyword(s):  
Clean Development Mechanism ◽  
Qualitative Content Analysis ◽  
Ghg Emissions ◽  
Poor Quality ◽  
Research Field ◽  
Emissions Reduction ◽  
Disclosure Quality ◽  
Analysis Methodology ◽  
Development Mechanism

Abstract Recent works reveal that financial attractiveness is a severe barrier to the GHG emissions reduction projects in developing countries. Because of price collapse of the carbon market since 2013, the importance of projects budgeting and forecast has risen. This article aims to investigate the financial information and disclosure quality of 432 projects of the waste management sector using UNFCCC’s Clean Development Mechanism as a Kyoto Protocol Instrument. The research used the qualitative content analysis methodology supported by NVivo® software. The results indicate that the lack of reporting standards and the poor-quality information lead to significant reduction of the audits utility, due to the uniformity, consistency, trustworthiness, and predictive and feedback qualitative characteristics of data presented. The real situation and the performance of initiatives are hardly known, but according to data activities, projects are continually compromised. However, the study concludes that the need for quality is a great professional and research field to explore.

Atmospheric Police: Delegated Authority in the Clean Development Mechanism

2013 ◽  
Author(s):  
Jessica F. Green
Keyword(s):  
Clean Development Mechanism ◽  
Market Mechanism ◽  
Carbon Offsets ◽  
Third Party ◽  
Global Environment Facility ◽  
The World Bank ◽  
The World ◽  
Private Actors ◽  
Development Mechanism

This chapter examines why states decided to delegate key monitoring tasks to private actors in the Clean Development Mechanism (CDM) of the Kyoto Protocol. It first provides an overview of the origins of the CDM before discussing the involvement of the Global Environment Facility, the World Bank, the UN Framework Convention on Climate Change Secretariat, and the International Organization for Standardization (ISO) in the CDM. It also presents three reasons behind delegated authority in the CDM, and specifically why private actors were selected to serve as the “atmospheric police” of the CDM. First, the private sector had relatively long-standing experience in the intricacies of measuring carbon offsets. Second, powerful states agreed that this market mechanism should be part of the Protocol, and that a third-party verifier was needed to monitor the quality of offset projects. Finally, there was a focal institution, the CDM Executive Board, to screen and oversee agents.

scholarly journals The effect of clean development mechanism projects on human resource management practices in Brazil

2017 ◽  
Vol 37 (10) ◽  
pp. 1348-1365 ◽  
Author(s):  
Luz Fernández ◽  
Andrea Cardoso Ventura ◽  
Jose Célio Andrade ◽  
Julio Lumbreras ◽  
Jose Ramon Cobo-Benita
Keyword(s):  
Human Resource ◽  
Clean Development Mechanism ◽  
Quantitative Methods ◽  
Management Practices ◽  
Ghg Emissions ◽  
Cost Effective ◽  
Content Type ◽  
Qualitative And Quantitative Methods ◽  
Hrm Practices ◽  
Development Mechanism

Purpose The clean development mechanism (CDM) project is a cost-effective instrument to reduce greenhouse gas (GHG) emissions and to transfer technology and capital from industrialized to developing countries. HRM practices are important sustainable development co-benefits of CDM projects and Brazil is the third largest CDM project developer in the world. The purpose of this paper is to analyze the HRM practices declared by Brazilian CDM projects and how these practices have been, in fact, implemented by the proponents of these projects. Design/methodology/approach A mixed methodology was developed, based especially on qualitative and quantitative methods, in the Brazilian context. Findings The authors found that CDM activities are improving recruitment, human resource participation and training practices in Brazilian companies, influencing the integration of environmental management into HRM practices – green HRM. In addition, the study presents hints of interesting avenues to explore in further studies. For example, why is it that some organizations are able to change the routines associated with organizational learning and/or culture while others are not. Originality/value The overall results suggested that there is further potential within GHG emissions reduction projects to improve green HRM.

scholarly journals Investing in Clean Development Mechanism (CDM) Projects in Brazil

2010 ◽  
Vol 3 (1) ◽  
pp. 1 ◽  
Author(s):  
Luiz Carlos Jacob Perera ◽  
Roberto Borges Kerr ◽  
Herbert Kimura ◽  
Fabiano Guasti Lima
Keyword(s):  
Sustainable Development ◽  
Clean Development Mechanism ◽  
Nuclear Power ◽  
Climate Changes ◽  
Ghg Emissions ◽  
Developed Countries ◽  
Controversial Issues ◽  
The Future ◽  
Comprehensive Manner ◽  
Development Mechanism

The discussion about Clean Development Mechanism (CDM) Projects has its roots in global warming and its consequences. CDM projects enable developed countries to offset the pollution generated by the acquisition of Certified Emission Reductions (CER), concerning the reduction of Greenhouse Gases (GHG) emissions in developing countries. The article discusses the CDM in a comprehensive manner, based on the opinion of experts, and investigates the future of this market from 2012, the post-Kyoto period. The main results show that the CDM follows the principles of Sustainable Development, focusing on the climate changes and the profitability of projects. It shows that Brazil has real possibilities to act in the CER market which is expected to consolidate in the post-Kyoto. Controversial issues as the future of post-Kyoto, nuclear power and especially the conservation of forests, through the generation of CER, remain undefined.

Potensi Reduksi Emisi GRK dan Kelayakan Finansial dari Teknologi Hidrotermal untuk Pengolahan Sampah di Kabupaten Tangerang

2021 ◽  
Vol 20 (1) ◽  
pp. 1-12
Author(s):  
Rania Salsabila Ayuvitari ◽  
Pini Wijayanti
Keyword(s):  
Clean Development Mechanism ◽  
Emission Reduction ◽  
Reduction Potential ◽  
Mitigation Measures ◽  
Emissions Reduction ◽  
Treatment Technology ◽  
Financial Feasibility ◽  
Atmospheric Concentrations ◽  
Waste Accumulation ◽  
Development Mechanism

Peningkatan konsentrasi gas rumah kaca (GRK) di atmosfer telah menimbulkan efek pemanasan global. Salah satu kontributor emisi GRK adalah penumpukan sampah di TPA tanpa pengolahan lebih lanjut. TPA Jatiwaringin di Kabupaten Tangerang diprediksi akan mengalami overcapacity, sehingga diperlukan mitigasi untuk mengurangi sampah di TPA, salah satunya dengan teknologi hidrotermal. Namun dalam penerapan teknologi hidrotermal membutuhkan biaya yang tinggi. Penelitian ini bertujuan untuk mengestimasi potensi emisi GRK sebelum adanya proyek hidrotermal, mengestimasi potensi reduksi emisi GRK setelah adanya proyek hidrotermal, menganalisis kelayakan finansial dari proyek hidrotermal. Penelitian ini menggunakan metode Clean Development Mechanism (CDM) AMS-III.E untuk mengestimasi potensi reduksi emisi GRK proyek hidrotermal dan analisis cashflow untuk mengevaluasi kelayakan finansialnya. Hasil penelitian ini menunjukkan emisi baseline pada tahun 2021 diestimasi sebesar 18.766 t CO2 e dan akan meningkat menjadi 21.865 t CO2 e (16,5%) pada tahun 2030. Emisi proyek diestimasi sebesar 5883 t CO2 e per tahun. Rata-rata persentase potensi reduksi emisi GRK dari proyek hidrotermal tahun 2021-2030 sebesar 70,94% (Skenario 2 putaran per hari) dan 68,26% (Skenario 3 putaran per hari). Proyek hidrotermal juga layak secara finansial, dengan syarat produk hidrotermal yaitu Refused Derived Fuel (RDF) dapat terjual setidaknya 72% dan jumlah iuran masyarakat yang terkumpul minimal 50% dari target penerimaan iuran. ABSTRACTAn increase in the atmospheric concentrations of greenhouse gases (GHGs) produces global warming effect. One of GHGs emissions contributors is waste accumulation of in the landfill. Jatiwaringin landfill in Tangerang Regency is predicted to reach overcapacity. Therefore, mitigation measures are required to reduce such waste. One of potential measures is hydrothermal treatment technology for urban scale, but its implementation is costly. This study aims to: estimate the potential GHGs emissions prior the hydrothermal project, estimate the potential GHGs emission reduction after the project, and analyze the financial feasibility of the project. This study employs Clean Development Mechanism (CDM) method i.e., AMS-III.E to estimate the GHGs emissions reduction potential of hydrothermal projects and cashflow analysis to evaluate the project financial feasibility. The results show that the baseline emissions in 2021 are estimated at 18,766 t CO2 e and would increase to 21,865 t CO2 e (16.5%) in 2030. The potential project emissions are estimated at 5883 t CO2 e per year. The GHGs emission reductions could reach 70.94% (2 batches per day) and 68.26% (3 batches per day) within 2021-2030. Furthermore, the hydrothermal project would be financially feasible, if the hydrothermal product i.e., Refused Derived Fuel (RDF) are sold at least 72% and the cumulative households-contribution is at least 50% of the target. 

Emission Capping & Trading, First of its Kind in ADNOC Group

2021 ◽  
Author(s):  
Abdulla Humaid Alhosani ◽  
Nasir-ud-Din Humayun ◽  
Jawahar Kannan
Keyword(s):  
United Nations ◽  
Clean Development Mechanism ◽  
Ghg Emissions ◽  
Co2 Reduction ◽  
Carbon Price ◽  
Mitigation Measures ◽  
Clean Development Mechanism Project ◽  
Low Carbon ◽  
Carbon Credits ◽  
Development Mechanism

Abstract The Spiking Gas Compressor project was installed in 2014, which reduces 65,000 tons of Carbon-di-oxide (CO2) emission annually. This was subsequently registered as a CDM (Clean Development Mechanism) project under UN convention and incidentally this was the first ADNOC project to be under this registration. The registration is the first step to claim for Carbon Credits under United Nations Framework of Clean Climate Convention (UNFCCC) scheme. No Carbon Credits were claimed under CDM since its commissioning in 2014 due to low carbon price. In 2019, we achieved the next big milestone of trading these accumulated carbon credits to an Austrian MNC. M/s MASDAR, pioneer in this field, who are also partner of ADNOC onshore in this green project, arranged an Upstream Emission Reduction (UER) buyer. The transaction is worth 65,000 tons of CO2 reduction and considerable monetary benefit. This transaction assumes significance not in terms of monetary value but a global recognition to ADNOC as a company amongst the leading players in the global arena in reducing the Greenhouse Gas (GHG) emissions. This project is the first & largest Clean Development Mechanism (CDM) registered in Oil & Gas industry in UAE. United Nations Framework Convention on Clean Climate (UNFCCC) recognized flare gas recovery through Spiking Gas Project as Clean Development Mechanism (CDM) project to generate Carbon Credits. The project demonstrates the commitment and support of Abu Dhabi Government and ADNOC towards climate change mitigation measures. Clean Development Mechanism (CDM) project demonstrated successful partnership with Masdar. The project was converted into to UER scheme. ADNOC Onshore & Masdar arranged a Buyer. Later, in compliance to ISO 14064/65, post Validation/ Verification by external auditors brought a considerable revenue to ADNOC.

scholarly journals Development of a New Clean Development Mechanism Methodology for the Quantification of Greenhouse Gas in Calcium Sulfoaluminate Cement

2019 ◽  
Vol 11 (5) ◽  
pp. 1482 ◽  
Author(s):  
Eun-don Jeon ◽  
Kyu-uk Lee ◽  
Chung-kook Lee
Keyword(s):  
Climate Change ◽  
Portland Cement ◽  
Greenhouse Gas ◽  
Clean Development Mechanism ◽  
Carbon Mineralization ◽  
Ghg Emissions ◽  
Calcium Sulfoaluminate Cement ◽  
Calcium Sulfoaluminate ◽  
Ghg Reduction ◽  
Development Mechanism

The purpose of this research was to probe beyond the scope of the “National Strategy Project on Carbon Mineralization” to develop a “United Nations Framework Convention on Climate Change, Clean Development Mechanism” (UNFCCC CDM) methodology that enables reduction of greenhouse gas (GHG) by “green cement” under the calcium sulfoaluminate (CSA) cement technologies. The findings will be utilized as the foundations and developed into the UNFCCC CDM project. There were two existing methodologies related to cement, but neither was applicable for CSA cement. The existing methodologies are applicable only when there is one clinker, but CSA cement utilizes more than one clinker. Through this research, we developed methodologies to use waste-based material for avoiding emission leakage and utilized more than one clinker to calculate GHG emissions and reduction. For this purpose, we utilized the CSA cement methodology for calculating GHG reduction compared to Portland cement and found that CSA cement allowed for a reduction of 0.281 tCO2-eq/ton above the reduction enabled by Portland cement. We are presently preparing to register the CSA cement methodology for UNFCCC CDM methodology approval. With the technology transfer and support for this CSA cement technology and methodology, developing countries will be able to achieve their national GHG reduction targets and gain carbon credits. Thus, CSA cement technology could serve as an important tool to deal with GHG emissions and climate change.

scholarly journals Main Influencing Factors of Quality Determination of Collaborative Open Data Pages

Information ◽  
2020 ◽  
Vol 11 (6) ◽  
pp. 283
Author(s):  
Ralf-Christian Härting ◽  
Włodzimierz Lewoniewski
Keyword(s):  
Influencing Factors ◽  
Qualitative Content Analysis ◽  
Open Data ◽  
Knowledge Bases ◽  
Poor Quality ◽  
Process Efficiency ◽  
Sources Of Information ◽  
Structured Interviews

Collaborative knowledge bases allow anyone to create and edit information online. One example of a resource with collaborative content is Wikipedia. Despite the fact that this free encyclopedia is one of the most popular sources of information in the world, it is often criticized for the poor quality of its content. Articles in Wikipedia in different languages on the same topic, can be created and edited independently of each other. Some of these language versions can provide very different but valuable information on each topic. Measuring the quality of articles using metrics is intended to make open data pages such as Wikipedia more reliable and trustworthy. A major challenge is that the ‘gold standard’ in determining the quality of an open data page is unknown. Therefore, we investigated which factors influence the potentials of quality determination of collaborative open data pages and their sources. Our model is based on empirical data derived from the experience of international experts on knowledge management and data quality. It has been developed by using semi-structured interviews and a qualitative content analysis based on Grounded Theory (GT). Important influencing factors are: Better outcomes, Better decision making, Limitations, More efficient workflows for article creation and review, Process efficiency, Quality improvement, Reliable and trustworthy utilization of data.

IMPLEMENTING ENVIRONMENTAL CONSIDERATIONS FOR JOINT IMPLEMENTATION AND THE CLEAN DEVELOPMENT MECHANISM

2001 ◽  
Vol 03 (01) ◽  
pp. 1-33 ◽  
Author(s):  
KATHERINE BEGG ◽  
GARY HAQ ◽  
MICHAEL CHADWICK ◽  
TIIT KALLASTE
Keyword(s):  
Climate Change ◽  
Clean Development Mechanism ◽  
Local Population ◽  
Ghg Emissions ◽  
Joint Implementation ◽  
Environmental Benefits ◽  
Host Countries ◽  
Marginal Costs ◽  
Energy Projects ◽  
Development Mechanism

The 1992 Climate Change Convention aims to stabilise greenhouse gas (GHG) emissions. Joint Implementation (JI) and the Clean Development Mechanism (CDM) are instruments which allow countries with high marginal costs of abatement to participate in emission reduction projects in countries with lower marginal abatement costs with the incentive of gaining carbon credits for the reduction of GHGs. The environmental benefits sought by the Convention relate mainly to he mitigation of climate change. However, consideration should also be given to other potential environmental, economic and social effects of JI/CDM projects on the local population and host country. This paper discusses the need for integrating environmental and social considerations into the JI/CDM process. It undertakes a preliminary retrospective environmental assessment of AIJ energy projects in the Czech Republic and Estonia. It also proposes support for capacity building and data collection systems in host countries, application of a simple participative scoping exercise for all projects followed by further work as necessary, upgrading of the Uniform Reporting Format for projects, and incorporation into project approval criteria.

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