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The role of accounting in supporting adaptation to climate change

Author

Listed:
  • Martina K. Linnenluecke
  • Jacqueline Birt
  • Andrew Griffiths
  • Kathy Walsh

Abstract

type="main" xml:id="acfi12120-abs-0001"> The study is one of the first concerned with the topic of accounting and climate change adaptation. It proposes that the accounting role can support organisational climate change adaptation by performing the following functions: (i) a risk assessment function (assessing vulnerability and adaptive capacity), (ii) a valuation function (valuing adaptation costs and benefits) and (iii) a disclosure function (disclosure of risk associated with climate change impacts). This study synthesises and expands on existing research and practice in environmental accounting and sets the scene for future research and practice in the emerging area of accounting for climate risk.

Suggested Citation

  • Martina K. Linnenluecke & Jacqueline Birt & Andrew Griffiths & Kathy Walsh, 2015. "The role of accounting in supporting adaptation to climate change," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 55(3), pages 607-625, September.
  • Handle: RePEc:bla:acctfi:v:55:y:2015:i:3:p:607-625
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    File URL: http://hdl.handle.net/10.1111/acfi.2015.55.issue-3
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    Cited by:

    1. repec:bla:abacus:v:53:y:2017:i:2:p:159-179 is not listed on IDEAS
    2. Polmann, Nico, 2015. "Farmers in metropolitan areas: managers of natural capital," 147th Seminar, October 7-8, 2015, Sofia, Bulgaria 212253, European Association of Agricultural Economists.
    3. Linnenluecke, Martina K. & Chen, Xiaoyan & Ling, Xin & Smith, Tom & Zhu, Yushu, 2016. "Emerging trends in Asia-Pacific finance research: A review of recent influential publications and a research agenda," Pacific-Basin Finance Journal, Elsevier, vol. 36(C), pages 66-76.
    4. repec:ibn:ibrjnl:v:11:y:2018:i:3:p:76-87 is not listed on IDEAS
    5. repec:eee:pacfin:v:43:y:2017:i:c:p:188-199 is not listed on IDEAS

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