Carbon Accounting for Sustainability and Environmental Management

Case Studies from China
1. Auflage 2025
ISBN: 978-1-032-78678-0
Verlag: Taylor & Francis Ltd (Sales)

Buch, Englisch, 388 Seiten, Format (B × H): 156 mm x 234 mm, Gewicht: 717 g

Reihe: Routledge Studies in Accounting

As the world increasingly focuses on sustainability and climate justice, this book sets the scene by establishing the significance of carbon accounting in today’s environmental management practices.

It provides a comprehensive exploration of the subject, with a specific focus on the Chinese context and sheds light on how carbon accounting practices are being integrated into corporate and national strategies. While the book has a strong focus on empirical realities in China, its exploration of carbon accounting and environmental management holds international importance. The book bridges the gap between theory and practice, offering readers in-depth insights into the intricate dynamics of carbon accounting and its implications for sustainable development, drawing on data and case studies to provide practical insights into the effectiveness of various carbon accounting approaches and their impact on environmental sustainability. It focuses on the crucial role of the development of green accounting, its future growth, and its wider impact on climate change. Additionally, the book examines how accurate tracking and reporting of carbon emissions are integral to developing effective environmental strategies and evolving environmental policies. Accompanied by real-world case studies and actionable recommendations, this book is a valuable resource for anyone navigating the intricate landscape of carbon accounting and reporting, offering a road map to informed strategic decision-making and sustainable business practices.

It will be particularly beneficial for professionals in environmental management, policy formulation, and corporate sustainability, as it translates complex carbon accounting concepts into tangible, practical strategies.

Zielgruppe

Postgraduate

Autoren/Hrsg.

Rana, Tarek

Rahman, Jahidur

Rahman, Md Jahidur

Öhman, Peter

Fachgebiete

• Geowissenschaften Umweltwissenschaften Nachhaltigkeit
• Wirtschaftswissenschaften Betriebswirtschaft Unternehmensfinanzen Betriebliches Rechnungswesen
• Wirtschaftswissenschaften Betriebswirtschaft Unternehmensorganisation, Corporate Responsibility Unternehmenskultur, Corporate Governance
• Wirtschaftswissenschaften Betriebswirtschaft Unternehmensfinanzen Controlling, Wirtschaftsprüfung, Revision
• Wirtschaftswissenschaften Volkswirtschaftslehre Internationale Wirtschaft Entwicklungsökonomie & Emerging Markets

Inhaltsverzeichnis

List of Figures. List of Tables. Editors’ Biographies. List of Contributors. Preface. PART 1 Carbon Accounting Development and Social Impact. 1 Carbon Accounting for Sustainability and Environmental Management. 2 Green Accounting in China: Challenges, Opportunities, and Future Directions. 3 Analysis of Green Accounting Impacts on Chinese Corporate Sustainability and Financial Performance. 4 Environmental Accounting and Financial Performance: Evidence from Oil Companies in China. PART 2 Carbon Disclosure and Environmental Performance. 5 Carbon Neutrality and Enterprise Value. 6 The Impact of Corporate Environmental Performance on Financial Performance. 7 Does ESG Performance Have an Impact on Financial Performance? Moderating Effect of Firm Nature. PART 3 Sustainability Accounting and Disclosure. 8 Mandatory or Voluntary? Explore the Effectiveness of Chinese Environmental Information Disclosure Policy. 9 Factors Influencing Sustainability Reporting: Evidence from Medicine Manufacturing Industry in China. 10 Does Size Matter? Evaluating Company Environmental Information Disclosure in China’s Food Industry: A Combined Approach of Quantity and Quality Measurement. PART 4 Environmental Accounting and Disclosure Quality. 11 Determinants of Environmental Accounting Disclosure Quality of Listed Chemical Manufacturing Companies in China. 12 Quality Evaluation of Corporate Environmental Accounting and Disclosure in China’s Steel Industry. 13 ESG Accounting and Firm Value during COVID-19: Evidence from China. PART 5 Carbon Accounting for Climate Change. 14 The Relationship between Carbon Accounting, Carbon Dioxide Emissions, and Climate Change. 15 Carbon Accounting and Harvested Wood Products in China. 16 The Effects of Ownership Structure, Corporate Governance, and External Supervision on the Quality of Environmental Accounting Information Disclosure. 17 Management Control, Performance Measurement, and Climate Risk Management Perspectives for Carbon Accounting. Index.

Über Autor(innen)

Tarek Rana is an associate professor of accounting at RMIT University, Melbourne, Australia.

Md Jahidur Rahman is an assistant professor of accounting at Wenzhou-Kean University in Wenzhou, China.

Peter Öhman is a professor and head of business administration at Mid Sweden University, and director of Centre for research on Economic Relations (CER).