Driving Sustainable Business Practices With Carbon Accounting and Reporting: A Holistic Framework and Empirical Analysis

IF 8.3 2区 管理学 Q1 BUSINESS
Nuri C. Onat, Jafar Mandouri, Murat Kucukvar, Adeeb A. Kutty, Ahmed A. Al-Muftah
{"title":"Driving Sustainable Business Practices With Carbon Accounting and Reporting: A Holistic Framework and Empirical Analysis","authors":"Nuri C. Onat,&nbsp;Jafar Mandouri,&nbsp;Murat Kucukvar,&nbsp;Adeeb A. Kutty,&nbsp;Ahmed A. Al-Muftah","doi":"10.1002/csr.3096","DOIUrl":null,"url":null,"abstract":"<div>\n \n <p>The pressing impacts of global climate change and the emergence of stringent carbon disclosure regulations put pressure on organizations to transform and account for their emissions, beyond operational boundaries and encompass upstream and downstream value chains. Current management literature, practices, and skills fall short of addressing the importance and contribution of carbon accounting and reporting (CAR) in adopting sustainable operations management practices. This paper aims to deliver comprehensive guidance for companies on the benefits of CAR in facilitating the transformation and adoption of sustainable business practices. We develop a holistic and inclusive framework encompassing “value” and “values” perspectives. The framework explores how these forces shape company strategy and illustrates how CAR can enhance sustainable operations management, resulting in sustainable business outcomes. We test our hypothesis through a real-world case of a public transportation services company by following the Greenhouse Gas (GHG) Protocol and Global Reporting Institute (GRI) reporting standards, demonstrating how comprehensive measurement, analysis, and reporting of carbon emissions linked to operational processes and value chains can transform firms. This transformation includes reducing environmental impacts, managing risks, strengthening stakeholder engagement, sharing value and responsibility within value chains, promoting technology adoption and innovation, and making well-informed decisions to improve the efficiency of products and services. As demonstrated in this research, CAR could significantly assist companies in strategically identifying emissions hotspots, establishing precise reduction targets, and aligning with environmental regulations and the United Nations Sustainable Development Goals.</p>\n </div>","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"32 2","pages":"2795-2814"},"PeriodicalIF":8.3000,"publicationDate":"2025-01-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Corporate Social Responsibility and Environmental Management","FirstCategoryId":"91","ListUrlMain":"https://onlinelibrary.wiley.com/doi/10.1002/csr.3096","RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q1","JCRName":"BUSINESS","Score":null,"Total":0}
引用次数: 0

Abstract

The pressing impacts of global climate change and the emergence of stringent carbon disclosure regulations put pressure on organizations to transform and account for their emissions, beyond operational boundaries and encompass upstream and downstream value chains. Current management literature, practices, and skills fall short of addressing the importance and contribution of carbon accounting and reporting (CAR) in adopting sustainable operations management practices. This paper aims to deliver comprehensive guidance for companies on the benefits of CAR in facilitating the transformation and adoption of sustainable business practices. We develop a holistic and inclusive framework encompassing “value” and “values” perspectives. The framework explores how these forces shape company strategy and illustrates how CAR can enhance sustainable operations management, resulting in sustainable business outcomes. We test our hypothesis through a real-world case of a public transportation services company by following the Greenhouse Gas (GHG) Protocol and Global Reporting Institute (GRI) reporting standards, demonstrating how comprehensive measurement, analysis, and reporting of carbon emissions linked to operational processes and value chains can transform firms. This transformation includes reducing environmental impacts, managing risks, strengthening stakeholder engagement, sharing value and responsibility within value chains, promoting technology adoption and innovation, and making well-informed decisions to improve the efficiency of products and services. As demonstrated in this research, CAR could significantly assist companies in strategically identifying emissions hotspots, establishing precise reduction targets, and aligning with environmental regulations and the United Nations Sustainable Development Goals.

推动可持续商业实践与碳会计和报告:一个整体框架和实证分析
全球气候变化的紧迫影响和严格的碳信息披露法规的出现,给组织带来了压力,要求它们超越运营界限,将上游和下游价值链纳入其中,对其排放进行转型和核算。当前的管理文献、实践和技能不足以解决碳会计和报告(CAR)在采用可持续运营管理实践中的重要性和贡献。本文旨在为企业提供全面的指导,说明CAR在促进转型和采用可持续商业实践方面的好处。我们开发了一个包含“价值”和“价值”观点的整体和包容性框架。该框架探讨了这些力量如何塑造公司战略,并说明了CAR如何加强可持续运营管理,从而实现可持续的业务成果。我们通过一个公共交通服务公司的真实案例来验证我们的假设,该公司遵循温室气体(GHG)协议和全球报告研究所(GRI)的报告标准,展示了与运营流程和价值链相关的碳排放的综合测量、分析和报告如何改变公司。这一转型包括减少对环境的影响、管理风险、加强利益相关者的参与、在价值链内分享价值和责任、促进技术采用和创新,以及做出明智的决策以提高产品和服务的效率。本研究表明,CAR可以显著地帮助企业战略性地识别排放热点,建立精确的减排目标,并与环境法规和联合国可持续发展目标保持一致。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
求助全文
约1分钟内获得全文 求助全文
来源期刊
CiteScore
17.20
自引率
16.30%
发文量
189
期刊介绍: Corporate Social Responsibility and Environmental Management is a journal that publishes both theoretical and practical contributions related to the social and environmental responsibilities of businesses in the context of sustainable development. It covers a wide range of topics, including tools and practices associated with these responsibilities, case studies, and cross-country surveys of best practices. The journal aims to help organizations improve their performance and accountability in these areas. The main focus of the journal is on research and practical advice for the development and assessment of social responsibility and environmental tools. It also features practical case studies and evaluates the strengths and weaknesses of different approaches to sustainability. The journal encourages the discussion and debate of sustainability issues and closely monitors the demands of various stakeholder groups. Corporate Social Responsibility and Environmental Management is a refereed journal, meaning that all contributions undergo a rigorous review process. It seeks high-quality contributions that appeal to a diverse audience from various disciplines.
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
确定
请完成安全验证×
copy
已复制链接
快去分享给好友吧!
我知道了
右上角分享
点击右上角分享
0
联系我们:info@booksci.cn Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。 Copyright © 2023 布克学术 All rights reserved.
京ICP备2023020795号-1
ghs 京公网安备 11010802042870号
Book学术文献互助
Book学术文献互助群
群 号:481959085
Book学术官方微信