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A Methodological Proposal for Corporate Carbon Footprint and Its Application to a Wine-Producing Company in Galicia, Spain

Author

Listed:
  • Adolfo Carballo Penela

    (Fisheries Economics and Natural Resources Research Group-USC, Facultade de CC Económicas e Empresariais, Av. Burgo de las Nacións s/n, Santiago de Compostela, CP. 15782, A Coruña- Galicia, Spain)

  • María do Carme García-Negro

    (Fisheries Economics and Natural Resources Research Group-USC, Facultade de CC Económicas e Empresariais, Av. Burgo de las Nacións s/n, Santiago de Compostela, CP. 15782, A Coruña- Galicia, Spain)

  • Juan Luís Doménech Quesada

    (Port of Gijón, c/Claudio Alvargonzález, 32; 33290 Gijón, Asturias, Spain)

Abstract

Corporate carbon footprint (CCFP) is one of the most widely used indicators to synthesise environmental impacts on a corporate scale. We present a methodological proposal for CCFP calculation on the basis of the “method composed of financial accounts” abbreviated as MC3, considering the Spanish version “metodo compuesto de las cuentas contables”. The main objective is to describe how this method and the main outputs obtained work. This latter task is fulfilled with a practical case study, where we estimate the carbon footprint of a wine-producing company for the year 2006. Results show the origin of impacts generated, providing this firm with disaggregated information on the contribution to its CCFP of each one of its activities and consumptions.

Suggested Citation

  • Adolfo Carballo Penela & María do Carme García-Negro & Juan Luís Doménech Quesada, 2009. "A Methodological Proposal for Corporate Carbon Footprint and Its Application to a Wine-Producing Company in Galicia, Spain," Sustainability, MDPI, vol. 1(2), pages 1-17, June.
  • Handle: RePEc:gam:jsusta:v:1:y:2009:i:2:p:302-318:d:5204
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    Citations

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    Cited by:

    1. Cristina Matos & António Pirra, 2022. "Energy Consumption and CO 2 Emissions Related to Wine Production: The Case Study of a Winery in Douro Wine Region-Portugal," Sustainability, MDPI, vol. 14(7), pages 1-11, April.
    2. Burritt, Roger & Schaltegger, Stefan, 2014. "Accounting towards sustainability in production and supply chains," The British Accounting Review, Elsevier, vol. 46(4), pages 327-343.
    3. Jongjin Sohn & Jongseon Lee & Nami Kim, 2020. "Going Green Inside and Out: Corporate Environmental Responsibility and Financial Performance under Regulatory Stringency," Sustainability, MDPI, vol. 12(9), pages 1-23, May.
    4. Gianluigi Gallenti & Stefania Troiano & Francesco Marangon & Paolo Bogoni & Barbara Campisi & Marta Cosmina, 2019. "Environmentally sustainable versus aesthetic values motivating millennials’ preferences for wine purchasing: evidence from an experimental analysis in Italy," Agricultural and Food Economics, Springer;Italian Society of Agricultural Economics (SIDEA), vol. 7(1), pages 1-16, December.
    5. Gergely Tóth & Cecília Szigeti & Gábor Harangozó & Dániel Róbert Szabó, 2018. "Ecological Footprint at the Micro-Scale—How It Can Save Costs: The Case of ENPRO," Resources, MDPI, vol. 7(3), pages 1-14, August.
    6. Sara Rinaldi & Emanuele Bonamente & Flavio Scrucca & Maria Cleofe Merico & Francesco Asdrubali & Franco Cotana, 2016. "Water and Carbon Footprint of Wine: Methodology Review and Application to a Case Study," Sustainability, MDPI, vol. 8(7), pages 1-17, July.

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