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        Accounting for carbon and reframing disclosure : A business model approach

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        907227.pdf (PDF, 571Kb)
        Author
        Haslam, Colin
        Butlin, John
        Andersson, Tord
        Malamatenios, John
        Lehman, Glen
        Attention
        2299/16833
        Abstract
        The paper contributes to the research in accounting and the debate about the nature of carbon footprint reporting for society. The paper utilises numbers and narratives to explore changes in carbon footprint using UK national carbon emissions data for the period 1990–2009 and six years (2006–2011) of carbon emissions data for the FTSE 100 group of companies and a case study that focuses on the UK mixed grocery sector. Our argument is that existing approaches to framing carbon disclosure generate malleable, inconsistent and irreconcilable numbers and narratives. In this paper we argue for an alternative framing of carbon disclosure informed by a reporting entities business model. Specifically, we suggest, that a reporting entity disclose its carbon–material stakeholder relations. This alternative, we argue, would increase the visibility of carbon generating stakeholder relations and avoid some of the difficulties and arbitrariness associated with framing carbon disclosure around a reporting entity boundary where judgements have to be made about responsibility and operational control.
        Publication date
        2014-09-30
        Published in
        Accounting Forum
        Published version
        https://doi.org/10.1016/j.accfor.2014.04.002
        Other links
        http://hdl.handle.net/2299/16833
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