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Carbon Management Accounting: Explaining Practice in Leading German Companies

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Cited by:

  1. Natalia Semenova, 2021. "Management control systems in response to social and environmental risk in large Nordic companies," International Journal of Corporate Social Responsibility, Springer, vol. 6(1), pages 1-11, December.
  2. Filiz ÖZŞAHİN-KOÇ & Ali DERAN, 2024. "The Impact of Carbon Emissions on Corporate Cost of Debt (COD): A Research on Borsa İstanbul (BIST) Sustainability Index," Sosyoekonomi Journal, Sosyoekonomi Society, issue 32(60).
  3. Mia Kaspersen & Thomas Riise Johansen, 2016. "Changing Social and Environmental Reporting Systems," Journal of Business Ethics, Springer, vol. 135(4), pages 731-749, June.
  4. Mahmoudian, Fereshteh & Lu, Jing & Yu, Dongning & Nazari, Jamal A. & Herremans, Irene M., 2021. "Inter-and intra-organizational stakeholder arrangements in carbon management accounting," The British Accounting Review, Elsevier, vol. 53(1).
  5. Muh. Ardiansyah Syam & Syahril Djaddang & Adam Adam & Endang Etty Merawati & Mohammad Roziq, 2024. "Carbon Accounting: Its Implications on Accounting Practices and Corporate Sustainability Reports," International Journal of Economics and Financial Issues, Econjournals, vol. 14(4), pages 178-187, July.
  6. Passetti, Emilio & Cinquini, Lino & Marelli, Alessandro & Tenucci, Andrea, 2014. "Sustainability accounting in action: Lights and shadows in the Italian context," The British Accounting Review, Elsevier, vol. 46(3), pages 295-308.
  7. Bui, Binh & de Villiers, Charl, 2017. "Business strategies and management accounting in response to climate change risk exposure and regulatory uncertainty," The British Accounting Review, Elsevier, vol. 49(1), pages 4-24.
  8. Hussein H. H. Sharaf-Addin, 2024. "Carbon Management Accounting System and Corporate Environmental Performance: AConceptual Framework," International Journal of Energy Economics and Policy, Econjournals, vol. 14(2), pages 304-310, March.
  9. Burritt, Roger & Schaltegger, Stefan, 2014. "Accounting towards sustainability in production and supply chains," The British Accounting Review, Elsevier, vol. 46(4), pages 327-343.
  10. Lartey, Theophilus A. & Amankwah-Amoah, Joseph & Danso, Albert & Adomako, Samuel & Khan, Zaheer & Tarba, Shlomo Y., 2021. "Environmental sustainability practices and offshoring activities of multinational corporations across emerging and developed markets," International Business Review, Elsevier, vol. 30(5).
  11. Binh Bui & Muhammad Nurul Houqe & Muhammad Kaleem Zahir-ul-Hassan, 2022. "Moderating effect of carbon accounting systems on strategy and carbon performance: a CDP analysis," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 33(4), pages 483-524, December.
  12. Martina K. Linnenluecke & Jacqueline Birt & Xiaoyan Chen & Xin Ling & Tom Smith, 2017. "Accounting Research in Abacus, A&F, AAR, and AJM from 2008–2015: A Review and Research Agenda," Abacus, Accounting Foundation, University of Sydney, vol. 53(2), pages 159-179, June.
  13. Talbot, David & Boiral, Olivier, 2013. "Can we trust corporates GHG inventories? An investigation among Canada's large final emitters," Energy Policy, Elsevier, vol. 63(C), pages 1075-1085.
  14. David Talbot & Olivier Boiral, 2018. "GHG Reporting and Impression Management: An Assessment of Sustainability Reports from the Energy Sector," Journal of Business Ethics, Springer, vol. 147(2), pages 367-383, January.
  15. Binh Bui & Carolyn Fowler, 2022. "Carbon controls in a New Zealand electricity utility: An application of theoretical triangulation," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(4), pages 4423-4451, December.
  16. Adolfo Carballo‐Penela & Ingrid Mateo‐Mantecón & Sergio Alvarez & Juan Luis Castromán‐Diz, 2018. "The Role of Green Collaborative Strategies in Improving Environmental Sustainability in Supply Chains: Insights from a Case Study," Business Strategy and the Environment, Wiley Blackwell, vol. 27(6), pages 728-741, September.
  17. Iwona Posadzińska & Małgorzata Grzeszczak, 2022. "Management Accounting System in the Management of an Intelligent Energy Sector Enterprise," Energies, MDPI, vol. 15(20), pages 1-17, October.
  18. Sasmoko Sasmoko & Leonardus W. Wasono Mihardjo & Firdaus Alamsjah & Elidjen Elidjen & Arun Kumar Tarofder, 2019. "Investigating the Effect of Digital Technologies, Energy Consumption and Climate Change on Customer s Experience: A Study from Indonesia," International Journal of Energy Economics and Policy, Econjournals, vol. 9(5), pages 353-362.
  19. Yenny Naranjo Tuesta & Cristina Crespo Soler & Vicente Ripoll Feliu, 2021. "Carbon management accounting and financial performance: Evidence from the European Union emission trading system," Business Strategy and the Environment, Wiley Blackwell, vol. 30(2), pages 1270-1282, February.
  20. Christ, Katherine L., 2014. "Water management accounting and the wine supply chain: Empirical evidence from Australia," The British Accounting Review, Elsevier, vol. 46(4), pages 379-396.
  21. Rong He & Le Luo & Abul Shamsuddin & Qingliang Tang, 2022. "Corporate carbon accounting: a literature review of carbon accounting research from the Kyoto Protocol to the Paris Agreement," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(1), pages 261-298, March.
  22. Roger Burritt & Katherine Christ, 2016. "Industry 4.0 and environmental accounting: a new revolution?," Asian Journal of Sustainability and Social Responsibility, Springer, vol. 1(1), pages 23-38, December.
  23. Jayanthi Kumarasiri & Christine Jubb, 2017. "Framing of Climate Change Impacts and Use of Management Accounting Practices," Asian Academy of Management Journal of Accounting and Finance (AAMJAF), Penerbit Universiti Sains Malaysia, vol. 13(2), pages 45-68.
  24. Ayman Hassan Bazhair & Saleh F. A. Khatib & Hamzeh Al Amosh, 2022. "Taking Stock of Carbon Disclosure Research While Looking to the Future: A Systematic Literature Review," Sustainability, MDPI, vol. 14(20), pages 1-24, October.
  25. Debidutta Pattnaik & Satish Kumar & Bruce Burton, 2021. "Thirty Years of The Australian Accounting Review: A Bibliometric Analysis," Australian Accounting Review, CPA Australia, vol. 31(2), pages 150-164, June.
  26. Yijie Dou & Qinghua Zhu & Joseph Sarkis, 2015. "Integrating Strategic Carbon Management into Formal Evaluation of Environmental Supplier Development Programs," Business Strategy and the Environment, Wiley Blackwell, vol. 24(8), pages 873-891, December.
  27. Kumarasiri, Jayanthi & Gunasekarage, Abeyratna, 2017. "Risk regulation, community pressure and the use of management accounting in managing climate change risk: Australian evidence," The British Accounting Review, Elsevier, vol. 49(1), pages 25-38.
  28. Zahra Borghei, 2021. "Carbon disclosure: a systematic literature review," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(4), pages 5255-5280, December.
  29. Lee, Ki-Hoon & Wu, Yong, 2014. "Integrating sustainability performance measurement into logistics and supply networks: A multi-methodological approach," The British Accounting Review, Elsevier, vol. 46(4), pages 361-378.
  30. Roger L. Burritt & Stefan Schaltegger & Katherine Leanne Christ, 2023. "Environmental Management Accounting – Developments Over the Last 20 years from a Framework Perspective," Australian Accounting Review, CPA Australia, vol. 33(4), pages 336-351, December.
  31. Morgane Le Breton & Franck Aggeri, 2015. "La Construction De La Comptabilite Carbone : Histoire, Usages Et Perspectives," Post-Print hal-01200628, HAL.
  32. Aydoğan Baş & Burak Birgören & Ümit Sami Sakalli, 2024. "Obtaining a Multi-Factor Optimum Blend Using Scrap within the Scope of Sustainable and Environmentally Friendly Steel Production: Application in a Steel-Casting Company," Sustainability, MDPI, vol. 16(11), pages 1-18, May.
  33. Liu, Yang Stephanie & Zhou, Xiaoyan & Yang, Jessica Hong & Hoepner, Andreas G.F. & Kakabadse, Nada, 2023. "Carbon emissions, carbon disclosure and organizational performance," International Review of Financial Analysis, Elsevier, vol. 90(C).
  34. Togar W. S. Panjaitan & Togar W. S. Panjaitan & Paul Dargusch & David Wadley & Ammar A. Aziz, 2020. "Toward the best practice emissions reduction in an emerging economy: an analysis of cement manufacturing in Indonesia," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 8(1), pages 103-122, September.
  35. Ahmed Nahar Al-Hussaini, 2019. "The Role of Financial Management in Testing Environmental Kuznets Curve in Kuwait: Evidence from ARDL Bound Testing Approach," International Journal of Energy Economics and Policy, Econjournals, vol. 9(3), pages 353-359.
  36. Asif, Muhammad & Searcy, Cory & Castka, Pavel, 2023. "ESG and Industry 5.0: The role of technologies in enhancing ESG disclosure," Technological Forecasting and Social Change, Elsevier, vol. 195(C).
  37. Ki-Hoon Lee & David M. Herold, 2016. "Cultural relevance in corporate sustainability management: a comparison between Korea and Japan," Asian Journal of Sustainability and Social Responsibility, Springer, vol. 1(1), pages 1-21, December.
  38. Naranjo Tuesta, Yenny & Crespo Soler, Cristina & Ripoll Feliu, Vicente Mateo, 2022. "Bibliometric and systemic analysis of the relationship between management and carbon," Cuadernos de Gestión, Universidad del País Vasco - Instituto de Economía Aplicada a la Empresa (IEAE).
  39. Ali Uyar & Cemil Kuzey, 2016. "Contingent Factors, Extent of Budget Use and Performance: A Structural Equation Approach," Australian Accounting Review, CPA Australia, vol. 26(1), pages 91-106, March.
  40. Yang Stephanie Liu & Xiaoyan Zhou & Jessica Yang & Andreas Hoepner, 2016. "Corporate Carbon Emission and Financial Performance: Does Carbon Disclosure Mediate the Relationship in the UK?," ICMA Centre Discussion Papers in Finance icma-dp2016-03, Henley Business School, University of Reading.
  41. Sarah Yuliarini & Zaleha Othman Othman & Ku Nor Izah Ismaila, 2017. "Environmental accounting practices: A regulatory and internal management perspective," Journal of Economic and Financial Studies (JEFS), LAR Center Press, vol. 5(3), pages 1-11, June.
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