文章基本信息

标题：Environmental management control systems for carbon emissions
本地全文：下载
作者：Nadia Di Giacomo ; James Guthrie ; Federica Farneti 等
期刊名称：PSU Research Review
印刷版ISSN：2399-1747
出版年度：2017
卷号：1
期号：1
页码：39-50
DOI：10.1108/PRR-10-2016-0004
摘要：This paper aims to focus on a global consulting company and examine how it struggled to establish an effective environmental management control system for carbon emissions for its employees’ air travel. The organisation was motivated to reduce its carbon emissions both to comply with regulation and to enhance or maintain corporate reputation.,The paper takes a case study approach, examining internal and external documents as well as conducting interviews with senior staff.,The case study investigates how Beta’s management implemented a system to reduce carbon emissions. The organisation focused on air travel, but the study finds that employee travel preferences did not radically change. Rather than reduction in carbon emissions, as planned by head office, air travel carbon emissions actually increased during the period, and, as a consequence, the reported reduction targets were significantly adjusted downwards to meet the new realities.,The study has implications for both policy and practice for organisations seeking to improve their sustainability performance.,The study responds to calls in the literature to undertake research to identify how management practices might reduce negative sustainability impacts, as there is little evidence of what management practices and accounting tools are being adopted, particularly in relation to carbon emissions from air travel. The paper adds to the creation of new accounting, giving visibility to carbon emission management through case study analysis.
关键词：Sustainability;Carbon emissions;Accounting tools;Air travel;Sustainability management