e-journal

Greenhouse gas accounting:global problem, national policy,local fugitives

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Purpose – The purpose of this paper is to raise a selection of issues and questions that have begun to
face academics and business professionals in the technically complex field of greenhouse gas accounting.
Design/methodology/approach – This paper drew on accounting, audit and assurance-based field
work whilst the author was employed with a “Big 4” accounting firm and undertaken with a range of
Australian companies preparing to report greenhouse gas emissions to the Australian Government for
the first time during June-October 2009. The issues discussed in this paper include: determination of
organisational boundaries and ownership of greenhouse emissions; determination of operational
boundaries and how to account for the greenhouse emissions of contractors; and challenges of
measuring and accounting for greenhouse gas emissions in the underground coal mining industry.
Findings – This paper highlights the need for further research into greenhouse gas accounting
methodologies.
Research limitations/implications – The paper is primarily a news piece with a focus on three of
a possible multitude of issues. The intention is not to provide a complete review of the growing
academic literature in the greenhouse gas accounting field, nor to elaborate on the entire array of
challenges presented by greenhouse gas accounting for a range of industries. Further, the paper does
not intend to discuss climate change science or emissions trading in any detail.
Originality/value – Whilst the focus is on the Australian experience, the questions raised may be of
interest to a more international audience as attempts are made to put a national framework using local
measures on a global problem are commonplace.

Keywords Global warming, Environmental regulations, Environmental management, Accounting,
Australia

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Ketersediaan

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Informasi Detail

Judul Seri

Sustainability Accounting,Management and Policy Journal

No. Panggil

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Penerbit

: Emerald Group., 2010

Deskripsi Fisik

Sustainability Accounting, Management and Policy Journal Vol. 1 No. 1, 2010 pp. 89-95

Bahasa

English

ISBN/ISSN

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Klasifikasi

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Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

AKUNTANSI

Info Detail Spesifik

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Pernyataan Tanggungjawab

Asmawati/Syahrial

Versi lain/terkait

Lampiran Berkas

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