Carbon Accounting and Sustainability, Volume I

Carbon Accounting and Climate Disclosure
Erscheinungsjahr 2025
ISBN: 978-3-031-90632-9
Verlag: Springer

Buch, Englisch, 421 Seiten, Format (B × H): 155 mm x 235 mm, Gewicht: 674 g

This advanced-level textbook addresses the urgent need for effective carbon accounting and management and corporate sustainability development, given the global shift towards carbon neutrality.

The book is structured into two volumes. This first volume provides a comprehensive, interdisciplinary overview of carbon accounting and climate disclosure. It covers conceptual frameworks, GHG emissions quantification, climate risk management, impact assessments of carbon emissions on businesses, and carbon reduction cost control. Additionally, it introduces the Dynamic Integrated Carbon Accounting (DICA) model, which integrates various aspects of carbon accounting and reporting to guide organizations toward achieving net-zero targets.

Enriched with real-life case studies and practical learning tools, this book offers insights into a wide range of emerging issues, delving into both theoretical and practical aspects of carbon accounting and sustainability. It also illustrates how businesses can adapt to new regulatory requirements and stakeholder expectations. The book will be highly beneficial for students in accounting, finance, and management, as well as for practitioners working in the fields of financial reporting, climate disclosure, and corporate sustainability management.

Zielgruppe

Upper undergraduate

Autoren/Hrsg.

Tang, Qingliang

Fachgebiete

• Wirtschaftswissenschaften Betriebswirtschaft Bereichsspezifisches Management Betriebliches Energie- und Umweltmanagement
• Wirtschaftswissenschaften Betriebswirtschaft Unternehmensfinanzen Betriebliches Rechnungswesen
• Wirtschaftswissenschaften Betriebswirtschaft Unternehmensfinanzen Externes Rechnungswesen, Rechnungslegung, Bilanzierung
• Geowissenschaften Umweltwissenschaften Nachhaltigkeit
• Wirtschaftswissenschaften Betriebswirtschaft Unternehmensorganisation, Corporate Responsibility Corporate Social Responsibility (CSR), Nachhaltiges Wirtschaften

Inhaltsverzeichnis

Chapter 1: Introduction.- Chapter 2: A Dynamic Integrated Carbon Accounting System.- Chapter 3: Quantification of Greenhouse Gas Emissions.- Chapter 4: Integrating Climate Events into Financial Reporting.- Chapter 5: Accounting Issues and Climate Events.- Chapter 6: Climate-related Financial Disclosure (climate disclosure).- Chapter 7: Carbon Assurance.- Chapter 8: Managerial Carbon Accounting.- Chapter 9: Carbon Management System.- Chapter 10: Climate Risk and Carbon Asset Management.

Über Autor(innen)

Qingliang Tang is a Professor of Accounting at Western Sydney University, Australia. He is widely recognized as a leading expert in carbon accounting and reporting and is an experienced lecturer in accounting theory, financial accounting, auditing, and international accounting practices. He has received numerous scholarships, and research grants and serves as an Associate Editor of The British Accounting Review. Dr. Tang has authored over 90 publications in leading international accounting and business journals.