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Potential Model to Support the Achievement of Corporate Carbon Neutrality

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  • Bognár, Ferenc
  • Böcskei, Elvira

Abstract

In our article, based on the methodology of internationally known sustainability models, we propose developing a novel, decision support and controlling system to motivate organizations to achieve net zero emissions. The evaluation system fits the GHG Protocol’s criteria, considers the emissions of all three scopes, and provides the opportunity for benchmarking and stress testing. The model supports the management’s decisions visually, and it also offers regulators the opportunity to prepare and make industry level decisions. The creation of the new model is especially necessary in a period fraught with geopolitical tensions, when the price and availability of individual energy carriers can change dramatically and rapidly.

Suggested Citation

  • Bognár, Ferenc & Böcskei, Elvira, 2022. "Potential Model to Support the Achievement of Corporate Carbon Neutrality," Public Finance Quarterly, Corvinus University of Budapest, vol. 67(3), pages 379-395.
    • Handle: RePEc:pfq:journl:v:67:y:2022:i:3:p:379-395
    DOI: https://doi.org/10.35551/PFQ_2022_3_4
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    Cited by:

    1. Yuanfan Zheng & Liang Chen, 2023. "Modeling the Effect of Green Roofs for Building Energy Savings and Air Pollution Reduction in Shanghai," Sustainability, MDPI, vol. 16(1), pages 1-21, December.

    More about this item

    Keywords

    sustainability risk; carbon accounting; Greenhouse Gas Protocol (GHG); risk assessment; carbon Disclosure Project (CDP);
    All these keywords.

    JEL classification:

    • D81 - Microeconomics - - Information, Knowledge, and Uncertainty - - - Criteria for Decision-Making under Risk and Uncertainty
    • G30 - Financial Economics - - Corporate Finance and Governance - - - General
    • Q51 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Valuation of Environmental Effects

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