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Accounting for climate change and the self-regulation of carbon disclosures

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  • Jane Andrew
  • Corinne Cortese

Abstract

Adopting a form of “critical dialogic engagement” (Bebbington et al., 2007), this paper explores how dominant environmental discourses can influence and shape carbon disclosure regulation. Carbon-related disclosures have increased significantly in the last five years, and many of these disclosures remain voluntary. This paper considers both the construction of self-regulated carbon disclosure practices and the role that this kind of carbon information may have in climate change-related decision making. Our preliminary findings indicate that the methodological diversity underpinning carbon disclosures may inhibit the usefulness of climate change-related data. To explore these issues, this paper focuses on the Carbon Disclosure Project (CDP) and the use of the Greenhouse Gas (GHG) Protocol as a reporting model within it.

Suggested Citation

  • Jane Andrew & Corinne Cortese, 2011. "Accounting for climate change and the self-regulation of carbon disclosures," Accounting Forum, Taylor & Francis Journals, vol. 35(3), pages 130-138, September.
    • Handle: RePEc:taf:accfor:v:35:y:2011:i:3:p:130-138
    DOI: 10.1016/j.accfor.2011.06.006
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