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Spatial variability and temporal patterns of internal price of carbon: a transitional management perspective

Author

Listed:
  • Huifa Chen
  • Yuan George Shan
  • Qingliang Tang
  • Junru Zhang

Abstract

Purpose - This study aims to investigate why companies use the internal price of carbon (IPC) for carbon management. Design/methodology/approach - The authors adopt sustainable transition management theory to design the research and explain the findings of empirical models. The sample includes companies that participated in the Carbon Disclosure Project (CDP) questionnaire survey, derived from 37 countries and regions for the period 2015–2018. Findings - The results first reveal that transition management facilitates an upward adoption trend annually during the study period. Second, the authors find that the proxies for transition management are all correlated with the adoption of the IPC in the predicted direction. Third, the authors identify spatial patterns and driving factors for adoption of the IPC. Originality/value - This study provides additional insight beyond the limited prior literature in this area. In particular, the findings regarding the influence of physical environment on climate-related decisions have not been documented in extant literature. IPC is expected to interact with and complement external price of carbon for climate change governance. Thus, the exploring results of the paper fill an important gap and pave the way for future study to examine emerging issues in the burgeoning field of carbon accounting for climate change.

Suggested Citation

  • Huifa Chen & Yuan George Shan & Qingliang Tang & Junru Zhang, 2022. "Spatial variability and temporal patterns of internal price of carbon: a transitional management perspective," Meditari Accountancy Research, Emerald Group Publishing Limited, vol. 31(3), pages 729-761, February.
    • Handle: RePEc:eme:medarp:medar-06-2021-1357
    DOI: 10.1108/MEDAR-06-2021-1357
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    Citations

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    Cited by:

    1. Kiswanto Kiswanto & Ain Hajawiyah & Atta Putra Harjanto & Endah Tri Setyarini, 2023. "Twelve Years Research Journey of Carbon Accounting," International Journal of Energy Economics and Policy, Econjournals, vol. 13(4), pages 246-254, July.

    More about this item

    Keywords

    Internal price of carbon; Transition management theory; Carbon accounting; Physical environment; Accounting theory; Corporate social responsibility; classification M14; M41;
    All these keywords.

    JEL classification:

    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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