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Article
Publication date: 29 October 2019

Pedro Cabral Santiago Faria

This paper aims to elaborate on the concept of avoided emissions, as a topical issue in the carbon accounting debate, both in practice and in academia. It is a commentary on the…

299

Abstract

Purpose

This paper aims to elaborate on the concept of avoided emissions, as a topical issue in the carbon accounting debate, both in practice and in academia. It is a commentary on the paper by Revellino (2019) who analyses an avoided emissions technology in the transport sector.

Design/methodology/approach

This is a commentary based on secondary data analysis.

Findings

This commentary reviews the history of quantification for avoided emissions and elaborates on three major challenges that project using “avoided emissions” face. This commentary is also a reflection on why avoided emissions calculations are needed in a world of transition, and how this leads to the concept being used and abused while being central to the building of new foundations.

Practical implications

The commentary flags a few areas that could be research focus areas in future.

Social implications

This paper can lead to changes in the public perception of “avoided emissions” and corporate claims around emission avoidance.

Originality/value

This commentary outlines clear avenues for research, asking notably to reflect on the acceptable uses and acceptable claims related to avoided emissions.

Details

Sustainability Accounting, Management and Policy Journal, vol. 11 no. 3
Type: Research Article
ISSN: 2040-8021

Keywords

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Article
Publication date: 10 June 2019

Pedro Cabral Santiago Faria and Nicole Labutong

Amidst a growing interest in greenhouse gas (GHG) science-based target setting by businesses, it is becoming increasingly urgent to understand how these are set in theory and in…

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Abstract

Purpose

Amidst a growing interest in greenhouse gas (GHG) science-based target setting by businesses, it is becoming increasingly urgent to understand how these are set in theory and in practice.

Design/methodology/approach

Using a model framework for science-based methods, the authors compare four different science-based target-setting methods: sectoral decarbonization approach, linear emission reduction to target year, GHG emissions per unit of value added and corporate finance approach to climate stabilizing targets. Input and output variables, GHG scopes, allocation principles and mathematical formulations are described, followed by a discussion of the differences and similarities between methods.

Findings

The authors show GHG emission mitigation scenarios are as important in the determination of targets as the allocation principle.

Practical implications

For this reason, businesses should apply well-bellow 2ºC scenarios with robust sectoral and regional granularity and the science community should consider the needs of these groups of stakeholders.

Social implications

Policymakers should actively support efforts by corporations to set science-based targets and ensure that the research they commission can be translated into practical action by non-party stakeholders.

Originality/value

This paper contributes to the understanding of the theory and practice of science-based targets.

Details

Sustainability Accounting, Management and Policy Journal, vol. 11 no. 3
Type: Research Article
ISSN: 2040-8021

Keywords

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