The development of carbon management as a strategic practice: an Australian study Online publication date: Thu, 22-Mar-2018
by Sumit Lodhia
International Journal of Critical Accounting (IJCA), Vol. 9, No. 5/6, 2017
Abstract: Carbon pricing requires corporations to incorporate carbon-related issues into mainstream practices. Climate change accounting is a tool that corporations can use to achieve this goal. Using of practice theory, this project critically analysed how Australian corporations responded to the carbon tax through changes in their management systems. The impact of the repealing of the carbon tax on the development of the carbon management practice was also examined. In-depth case studies of the carbon management practices of two Australian organisations were undertaken through interviews and document analysis. The findings highlight that having a good prior understanding of carbon management, accompanied by systems and processes, and positive organisational culture and employee attitudes towards climate change, contribute to an effective carbon management practice when rules and regulations on carbon emissions management, reporting and pricing are introduced. These elements enabled the two organisations to take a strategic and long term perspective towards carbon management.
Existing subscribers:
Go to Inderscience Online Journals to access the Full Text of this article.
If you are not a subscriber and you just want to read the full contents of this article, buy online access here.Complimentary Subscribers, Editors or Members of the Editorial Board of the International Journal of Critical Accounting (IJCA):
Login with your Inderscience username and password:
Want to subscribe?
A subscription gives you complete access to all articles in the current issue, as well as to all articles in the previous three years (where applicable). See our Orders page to subscribe.
If you still need assistance, please email subs@inderscience.com