全部 标题 作者
关键词 摘要

OALib Journal期刊
ISSN: 2333-9721
费用:99美元

查看量下载量

相关文章

更多...

国际碳会计研究综述

Keywords: 碳会计,CO2,GHG(温室气体),碳管理会计,碳财务会计

Full-Text   Cite this paper   Add to My Lib

Abstract:

当前,“碳会计”一词已广泛应用于各个领域,但学术界对“碳会计”的认识仍然不统一.在系统回顾国际碳会计研究文献的基础上,将国际碳会计研究分为国家、项目、组织和产品4个层面,每个层面均包含货币性和非货币性研究.系统阐述了各个层面碳会计研究的目的和内容,在评价国际碳会计研究特点的基础上,提出了一个更广义的碳会计定义,并指出了碳会计研究的未来发展趋势.

References

[1]  Wilting H C, Vringer K. Carbon and land use accounting from a producer’s and a consumer’s perspective:An empirical examination covering the world[J]. Econ Syst Res,2009,21(3):291-310.
[2]  Ramaswami A, Chavez A, Ewig-Thiel J, et al. Two approaches to greenhouse gas emissions foot-printig at the city scale[J]. Environ Sci Technol,2011,45(19):4205-4206.
[3]  Kubeczko K. Monitoring climate policy: a full carbon accounting approach based on material flow analysis[OL]. http://systemforschung.arcs.ac.at/Publikationen/Monitoring.pdf.
[4]  Jonas M, Obersteiner M, Nilsson S. How to go from today’s Kyoto protocol to a post-Kyoto future that adheres to the principles of full Carbon accounting and global-scale verification? a discussion based on greenhouse gas accounting, uncertainty and verification[OL]. http://www.iiasa.ac.at/Admin/PUB/Documents/IR-00-061.pdf.
[5]  Gillenwater M. Forgotten carbon: indirect CO2 in greenhouse gas emission inventories[J]. Environ Sci Policy,2008,11(3):195-203.
[6]  Andrew R, Peters G P, Lennox J. Approximation and regional aggregation in multi-regional input-output analysis for national carbon footprint accounting[J]. Econ Syst Res,2009,21(3):311-335.
[7]  Minx J C, Wiedmann T, Wood R, et al. Input-output analysis and carbon footprinting: an overview of applications[J]. Econ Syst Res,2009,21(3):187-216.
[8]  Schaeffer R, Leal de Sa A. The embodiment of carbon associated with Brazilian imports and exports[J]. Energ Convers Manag,1996,37(6):955-960.
[9]  Wood R, Dey C. Australia’s carbon footprint[J]. Econ Syst Res,2009,21(3):243-266.
[10]  Lenzen M, Pade L, Munksgaard J. CO2 multipliers in multi-region input output models[J]. Econ Syst Res,2013,16(4):391-412.
[11]  Munday M, Turner K, Jones C. Accounting for the carbon associated with regional tourism consumption[J]. Tourism Management,2013,36:35-44.
[12]  King D M. Trade-based carbon sequestration accounting[J]. Environ Manage,2004,33(4):559-571.
[13]  Gustavsson L, Karjalainen T, Marland G, et al. Project-based greenhouse-gas accounting: guiding principles with a focus on baselines and additionality[J]. Energ Policy,2000,28(13):935-946.
[14]  Keith H, Mackey B, Berry S, et al. Estimating carbon carrying capacity in natural forest ecosystems across heterogeneous landscapes: addressing sources of error[J]. Glob Change Biol,2010,16(11):2971-2989.
[15]  Gray P L, Edens G E. Carbon accounting: a practical guide for lawyers[J]. Nat Resour Environ,2008,22(3):41-49.
[16]  Ahn S. How feasible is carbon sequestration in Korea? A study on the costs of sequestering carbon in forest[J]. Environ Resour Econ,2008,41(9):89-109.
[17]  Johnson M, Edwards R, Masera O. Improved stove programs need robust methods to estimate carbon offsets[J]. Clim Change,2010,102(3/4):641-649.
[18]  Blujdea V, Bird D, Robledo C. Consistency and comparability of estimation and accounting of removal by sinks in afforestation/reforestation activities[J]. Mitig Adapt Strat Glob Change,2010,15(1):1-18.
[19]  Galik C S, Mobley M L, Richter D D. A virtual “field test” of forest management carbon offset protocols: the influence of accounting[J]. Mitig Adapt Strat Glob Change,2009,14(7):677-690.
[20]  Kundu D. Financial aspects of carbon trading[J]. The Chartered Accountant,2006,54(10):1496-1500.
[21]  Prescott C. Carbon accounting in the United Kingdom water sector: a review[J]. Water Sci Technol,2009,60(10):2721-2727.
[22]  Burritt R L, Schaltegger S, Zvezdov D. Carbon management accounting: explaining practice in leading German companies[J]. Aust Accounting Rev,2011,21(1):80-98.
[23]  Ratnatunga J T D. Carbon cost accounting: the impact of global warming on the cost accounting profession[J]. JAMAR,2007,5(2):1-8.
[24]  Ratnatunga J T D, Balachandran K R. Carbon business accounting: the impact of global warming on the cost and management accounting profession[J]. J Account Audit Finance,2009,24(2):333-355.
[25]  Ratnatunga J T D. Carbonomics: strategic management accounting issues[J]. JAMAR,2008,6(1):1-10.
[26]  Frank F, Tobias H. Value drivers of corporate eco-efficiency: Management accounting information for the efficient use of environmental resources[J]. Management Accounting Research,2013,24:387-400.
[27]  Lindquist S C, Goldberg S R. Cap-and-trade: accounting fraud and other problems[J]. J Corp Account Finance,2010,21(4):61-63.
[28]  Apergis N, Eleftheriou S, Payne J E. The relationship between international financial reporting standards, carbon emissions, and R&D expenditures: Evidence from European manufacturing firms[J]. Ecological Economics,2013,88:57-66.
[29]  Sullivan R, Gouldson A. Does voluntary carbon reporting meet investors’ needs?[J]. J Cleaner Production,2012,36:60-67.
[30]  Olson E G. Challenges and opportunities from greenhouse gas emissions reporting and independent auditing[J]. Managerial Auditing J,2010,25(9):934-942.
[31]  Weidema B P, Thrane M, Christensen P, et al. Carbon footprint[J]. J Ind Ecol,2008,12(1):3-6.
[32]  Rotz C A, Montes F, Chianese D S. The carbon footprint of dairy production systems through partial life cycle assessment[J]. J Dairy Sci,2010,93(3):1266-1282.
[33]  Miner R, Lucier A. A value chain assessment of climate change and energy issues affecting the global forest-based industry[OL]. http://www.wbcsd.org/web/projects/forestry/ncasi.pdf.
[34]  Schmidt M. Carbon accounting and carbon footprint e more than just diced results?[J]. IJCCSM,2009,1(1):19-30.
[35]  Tan M Q B, Tan R B H, Khoo H H. Prospects of carbon labelling: a life cycle point of view[J]. J Clean Product,2012:1-13.
[36]  Schaltegger S, Burritt R. Contemporary Environmental Accounting:Concepts and Practice[M]. Sheffield:Greenleaf,2000.
[37]  Burritt R L, Hahn T, Schaltegger S. Towards a comprehensive framework for environmental management accounting-links between business actors and environmental management accounting tools[J]. Aust Accounting Rev,2002,12(27):39-50.
[38]  Hespenheide E, Pavlovsky K, McElroy M. Accounting for sustainability performance[J]. Financial Executive,2010,26(2):52-58.
[39]  Ascui F, Lovell H. As frames collide: making sense of carbon accounting[J]. Accounting, Auditing & Accountability J,2011,24(8):978-999.
[40]  Kolk A, Levy D, Pinkse J. Corporate responses in an emerging climate regime: the institutionalization and commensuration of carbon disclosure[J]. Eur Accounting Rev,2008,17(4):719-745.
[41]  Ratnatunga J T D. An inconvenient truth about accounting[J]. JAMAR,2007,5(1):1-20.
[42]  Bebbington J, Larrinaga-González C. Carbon trading: accounting and reporting issues[J]. Eur Accounting Rev,2008,17(4):697-717.
[43]  Cacho O J, Hean R L, Wise R M. Carbon-accounting methods and reforestation incentives[J]. Aust J Agr Resour Ec,2003,47(2):153-179.
[44]  Gifford R M, Roderick M L. Soil carbon stocks and bulk density: spatial or cumulative mass coordinates as a basis of expression?[J]. Glob Change Biol,2003,9(11):1507-1514.
[45]  Weaver S. Carbon market opportunities for SILNA forest owners[OL]. http://www.carbonpartnership.co.nz/publicationDocs/SILNA%20Forests%20Phase%201%20Report%202b.pdf.
[46]  Kennedy S, Sgouridis S. Rigorous classification and carbon accounting principles for low and zero carbon cities[J]. Energ Policy,2011,39(9):5259-5268.
[47]  Jiusto S. The differences that methods make: cross-border power flows and accounting for carbon emissions from electricity use[J]. Energ Policy,2006,34(17):2915-2928.
[48]  Sovacool B K, Brown M A. Twelve metropolitan carbon footprints: a preliminary comparative global assessment[J]. Energ Policy,2010,38(9):4856-4869.

Full-Text

Contact Us

service@oalib.com

QQ:3279437679

WhatsApp +8615387084133