气候变化领域集成服务门户(CCPortal): Back in the Driver's Seat: How New EU Greenhouse-Gas Reporting Schemes Challenge Corporate Accounting

CCPortal

DOI	10.3390/su16093693
	Back in the Driver's Seat: How New EU Greenhouse-Gas Reporting Schemes Challenge Corporate Accounting
	Baehr, Julian; Zenglein, Florian; Sonnemann, Guido; Lederer, Markus; Schebek, Liselotte
发表日期	2024
EISSN	2071-1050
起始页码	16
结束页码	9
卷号	16 期号:9
英文摘要	Greenhouse-gas (GHG) reporting schemes for companies are increasingly part of climate-mitigation policies worldwide. Notably, the European Green Deal (2019) boosts new public regulations that oblige companies to compile GHG emission inventories, i.e., account for their emissions in a given system boundary. Along with this boost, the workload for companies increases; at the same time, the quality of reporting is questioned. Given the overarching goal to improve companies' climate-mitigation performance, the quality of reporting is inseparably connected to the quality of the respective accounting. However, the literature discusses carbon accounting as a universal umbrella term focusing on managerial issues, thus disregarding the crucial role of accounting methodologies in the sense of calculation approaches. In this publication, we apply an analytical approach introducing a clear differentiation between the task of quantitatively accounting for GHG inventories and the task of reporting results from calculated inventories in response to stakeholder or policy expectations. We use this approach to investigate European GHG reporting schemes and related GHG accounting methodologies in detail. Our findings indicate that the current phase of the European Green Deal depicts a quantitative growth in reporting schemes and a significant qualitative change by shifting from formerly voluntary to mandatory reporting schemes, along with the application of accounting methodologies originally not intended for politically compulsory purposes. We analyze the consequences of this shift, which poses new challenges for companies and policymakers, i.e., data-management concepts and refined methodological frameworks.
英文关键词	carbon accounting; European Green Deal; industrial ecology; net-zero; reporting scheme; sustainable policy
语种	英语
WOS研究方向	Science & Technology - Other Topics ; Environmental Sciences & Ecology
WOS类目	Green & Sustainable Science & Technology ; Environmental Sciences ; Environmental Studies
WOS记录号	WOS:001219894400001
来源期刊	SUSTAINABILITY
文献类型	期刊论文
条目标识符	http://gcip.llas.ac.cn/handle/2XKMVOVA/298400
作者单位	Technical University of Darmstadt; Technical University of Darmstadt; Centre National de la Recherche Scientifique (CNRS); Universite de Bordeaux; CNRS - Institute of Chemistry (INC)
推荐引用方式 GB/T 7714	Baehr, Julian,Zenglein, Florian,Sonnemann, Guido,et al. Back in the Driver's Seat: How New EU Greenhouse-Gas Reporting Schemes Challenge Corporate Accounting[J],2024,16(9).
APA	Baehr, Julian,Zenglein, Florian,Sonnemann, Guido,Lederer, Markus,&Schebek, Liselotte.(2024).Back in the Driver's Seat: How New EU Greenhouse-Gas Reporting Schemes Challenge Corporate Accounting.SUSTAINABILITY,16(9).
MLA	Baehr, Julian,et al."Back in the Driver's Seat: How New EU Greenhouse-Gas Reporting Schemes Challenge Corporate Accounting".SUSTAINABILITY 16.9(2024).