Environmental management control systems for carbon emissions

PSU Research Review

Nadia Di Giacomo¹ 

关键词: Sustainability;    Carbon emissions;    Accounting tools;    Air travel;    Sustainability management;   

DOI  :  10.1108/PRR-10-2016-0004

学科分类：社会科学、人文和艺术（综合）

来源: Emerald Publishing

【 摘 要 】

Purpose This paper aims to focus on a global consulting company and examine how it struggled to establish an effective environmental management control system for carbon emissions for its employees’ air travel. The organisation was motivated to reduce its carbon emissions both to comply with regulation and to enhance or maintain corporate reputation. Design/methodology/approach The paper takes a case study approach, examining internal and external documents as well as conducting interviews with senior staff. Findings The case study investigates how Beta’s management implemented a system to reduce carbon emissions. The organisation focused on air travel, but the study finds that employee travel preferences did not radically change. Rather than reduction in carbon emissions, as planned by head office, air travel carbon emissions actually increased during the period, and, as a consequence, the reported reduction targets were significantly adjusted downwards to meet the new realities. Practical/implications T...

【 授权许可】

CC BY