Have a personal or library account? Click to login
Empirical Assessment of Carbon Reduction and Energy Transition Targets of European Companies Cover

Empirical Assessment of Carbon Reduction and Energy Transition Targets of European Companies

Proceedings of the International Conference on Business Excellence
Volume 17 (2023): Issue 1 (July 2023)
By:
Open Access
|Jul 2023

References

  1. Albu, N., Albu, C. N., Apostol, O., & Cho, C. H. (2021). The past is never dead: The role of imprints in shaping social and environmental reporting in a post-communist context. Accounting, Auditing & Accountability Journal, 34(5), 1109–1136. https://doi.org/10.1108/AAAJ-08-2019-4131">https://doi.org/10.1108/AAAJ-08-2019-4131
    Search in Google ScholarBack to article
  2. Alrazi, B., de Villiers, C., & Van Staden, C. J. (2016). The environmental disclosures of the electricity generation industry: A global perspective. Accounting and Business Research, 46(6), 665–701. https://doi.org/10.1080/00014788.2015.1135781">https://doi.org/10.1080/00014788.2015.1135781
    Search in Google ScholarBack to article
  3. Beusch, P., Frisk, J. E., Rosén, M., & Dilla, W. (2022). Management control for sustainability: Towards integrated systems. Management Accounting Research, 54, 100777. https://doi.org/10.1016/j.mar.2021.100777">https://doi.org/10.1016/j.mar.2021.100777
    Search in Google ScholarBack to article
  4. Blanco, C. C., Caro, F., & Corbett, C. J. (2020). Do carbon abatement opportunities become less profitable over time? A global firm-level perspective using CDP data. Energy Policy, 138, 111252. https://doi.org/10.1016/j.enpol.2020.111252">https://doi.org/10.1016/j.enpol.2020.111252
    Search in Google ScholarBack to article
  5. Cotter, J., Najah, M., & Sophie Wang, S. (2011). Standardized reporting of climate change information in Australia. Sustainability Accounting, Management and Policy Journal, 2(2), 294–321. https://doi.org/10.1108/20408021111185420">https://doi.org/10.1108/20408021111185420
    Search in Google ScholarBack to article
  6. Dragomir, V. D., Gorgan, C., Calu, D.-A., & Dumitru, M. (2022). The relevance and comparability of corporate financial reporting regarding renewable energy production in Europe. Renewable Energy Focus, 41, 206–215. https://doi.org/10.1016/j.ref.2022.03.002">https://doi.org/10.1016/j.ref.2022.03.002
    Search in Google ScholarBack to article
  7. Dumitru, M., Dyduch, J., Gușe, R.-G., & Krasodomska, J. (2017). Corporate reporting practices in Poland and Romania – An ex-ante study to the new non-financial reporting European directive. Accounting in Europe, 14(3), 279–304. https://doi.org/10.1080/17449480.2017.1378427">https://doi.org/10.1080/17449480.2017.1378427
    Search in Google ScholarBack to article
  8. Escobar, L. F., & Vredenburg, H. (2011). Multinational oil companies and the adoption of sustainable development: A resource-based and institutional theory interpretation of adoption heterogeneity. Journal of Business Ethics, 98(1), 39–65. https://doi.org/10.1007/s10551-010-0534-x">https://doi.org/10.1007/s10551-010-0534-x
    Search in Google ScholarBack to article
  9. European Commission. (2012). Directive 2012/27/EU of the European Parliament and of the Council of 25 october 2012 on energy efficiency, amending Directives 2009/125/EC and 2010/30/EU and repealing Directives 2004/8/EC and 2006/32/EC. http://eurlex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX:32012L0027
    Search in Google ScholarBack to article
  10. Fischer, J., Manning, A. D., Steffen, W., Rose, D. B., Daniell, K., Felton, A., Garnett, S., Gilna, B., Heinsohn, R., Lindenmayer, D. B., MacDonald, B., Mills, F., Newell, B., Reid, J., Robin, L., Sherren, K., & Wade, A. (2007). Mind the sustainability gap. Trends in Ecology & Evolution, 22(12), 621–624. https://doi.org/10.1016/j.tree.2007.08.016">https://doi.org/10.1016/j.tree.2007.08.016
    Search in Google ScholarBack to article
  11. He, R., Luo, L., Shamsuddin, A., & Tang, Q. (2022). Corporate carbon accounting: A literature review of carbon accounting research from the Kyoto Protocol to the Paris Agreement. Accounting & Finance, 62(1), 261–298. https://doi.org/10.1111/acfi.12789">https://doi.org/10.1111/acfi.12789
    Search in Google ScholarBack to article
  12. Ioannou, I., Li, S. X., & Serafeim, G. (2016). The effect of target difficulty on target completion: The case of reducing carbon emissions. The Accounting Review, 91(5), 1467–1492. https://doi.org/10.2308/accr-51307">https://doi.org/10.2308/accr-51307
    Search in Google ScholarBack to article
  13. ISO. (2006). ISO 14040:2006 Environmental management – Life cycle assessment –Principles and framework. https://www.iso.org/standard/37456.html
    Search in Google ScholarBack to article
  14. Jeswani, H. K., Wehrmeyer, W., & Mulugetta, Y. (2008). How warm is the corporate response to climate change? Evidence from Pakistan and the UK. Business Strategy and the Environment, 17(1), 46–60. https://doi.org/10.1002/bse.569">https://doi.org/10.1002/bse.569
    Search in Google ScholarBack to article
  15. Kolk, A., & Pinkse, J. (2008). A perspective on multinational enterprises and climate change: Learning from “an inconvenient truth”? Journal of International Business Studies, 39(8), 1359–1378. https://doi.org/10.1057/jibs.2008.61">https://doi.org/10.1057/jibs.2008.61
    Search in Google ScholarBack to article
  16. Krippendorff, K. (1980). Content Analysis: An Introduction to its Methodology. Sage.
    Search in Google ScholarBack to article
  17. Kumarasiri, J., & Jubb, C. (2016). Carbon emission risks and management accounting: Australian evidence. Accounting Research Journal, 29(2), 137–153. https://doi.org/10.1108/ARJ-03-2015-0040">https://doi.org/10.1108/ARJ-03-2015-0040
    Search in Google ScholarBack to article
  18. Ortiz, M., Cadarso, M., & López, L. (2020). The carbon footprint of foreign multinationals within the European Union. Journal of Industrial Ecology, 24(6), 1287–1299. https://doi.org/10.1111/jiec.13017">https://doi.org/10.1111/jiec.13017
    Search in Google ScholarBack to article
  19. Qian, W., & Schaltegger, S. (2017). Revisiting carbon disclosure and performance: Legitimacy and management views. The British Accounting Review, 49(4), 365–379. https://doi.org/10.1016/j.bar.2017.05.005">https://doi.org/10.1016/j.bar.2017.05.005
    Search in Google ScholarBack to article
  20. Schaltegger, S., Zvezdov, D., Alvarez Etxeberria, I., Csutora, M., & Günther, E. (Eds.). (2015). Corporate Carbon and Climate Accounting. Springer International Publishing. https://doi.org/10.1007/978-3-319-27718-9">https://doi.org/10.1007/978-3-319-27718-9
    Search in Google ScholarBack to article
  21. Tang, Q., & Luo, L. (2016). Corporate ecological transparency: Theories and empirical evidence. Asian Review of Accounting, 24(4), 498–524. https://doi.org/10.1108/ARA-01-2015-0007">https://doi.org/10.1108/ARA-01-2015-0007
    Search in Google ScholarBack to article
  22. The Guardian. (2023, January 18). Revealed: More than 90% of rainforest carbon offsets by biggest provider are worthless, analysis shows. https://www.theguardian.com/environment/2023/jan/18/revealed-forest-carbon-offsets-biggest-provider-worthless-verra-aoe
    Search in Google ScholarBack to article
  23. Van der Hauwaert, E., Hoozée, S., Maussen, S., & Bruggeman, W. (2022). The impact of enabling performance measurement on managers’ autonomous work motivation and performance. Management Accounting Research, 55, 100780. https://doi.org/10.1016/j.mar.2021.100780">https://doi.org/10.1016/j.mar.2021.100780
    Search in Google ScholarBack to article
  24. West, T. A. P., Börner, J., Sills, E. O., & Kontoleon, A. (2020). Overstated carbon emission reductions from voluntary REDD+ projects in the Brazilian Amazon. Proceedings of the National Academy of Sciences, 117(39), 24188–24194. https://doi.org/10.1073/pnas.2004334117">https://doi.org/10.1073/pnas.2004334117
    Search in Google ScholarBack to article
DOI: https://doi.org/10.2478/picbe-2023-0067 | Journal eISSN: 2558-9652
Journal RSS Feed
Language: English
Page range: 718 - 727
Published on: Jul 14, 2023
Published by: Bucharest University of Economic Studies
In partnership with: Paradigm Publishing Services
Publication frequency: 1 times per year
Keywords:
corporate strategies,
targets,
carbon reduction,
energy transition,
European companies
Related subjects:
Business and economics,
Political economics,
Political economics, other,
Business management,
Business management, other,
Industrial chemistry,
Energy harvesting and conversion

© 2023 Voicu D. Dragomir, Mădălina Dumitru, Adriana Duţescu, Mădălina Florentina Perevoznic, published by Bucharest University of Economic Studies
This work is licensed under the Creative Commons Attribution 4.0 License.

Previous articleVolume 17 (2023): Issue 1 (July 2023)Next article