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dc.contributor.authorHaslam, Colin
dc.contributor.authorTsitsianis, Nick
dc.contributor.authorLehman, Glen
dc.contributor.authorAndersson, Tord
dc.contributor.authorMalamatenios, John
dc.date.accessioned2018-04-10T18:37:07Z
dc.date.available2018-04-10T18:37:07Z
dc.date.issued2018-03-01
dc.identifier.citationHaslam , C , Tsitsianis , N , Lehman , G , Andersson , T & Malamatenios , J 2018 , ' Accounting for decarbonisation and reducing capital at risk in the S &P500 ' , Accounting Forum , vol. 42 , no. 1 , pp. 119-129 . https://doi.org/10.1016/j.accfor.2018.01.004
dc.identifier.issn0155-9982
dc.identifier.otherPURE: 13264630
dc.identifier.otherPURE UUID: b095b083-aa96-4c34-a800-2561408aba94
dc.identifier.otherScopus: 85043988042
dc.identifier.urihttp://hdl.handle.net/2299/19959
dc.descriptionThis document is the Accepted Manuscript version of the following article: Colin Haslam, Nick Tsitsianis, Glen Lehman, Tord Andersson, and John Malamatenios, ‘Accounting for decarbonisation and reducing capital at risk in the S&P500’, Accounting Forum, Vol. 42 91): 119-129, March 2018. Under embargo until 7 August 2019. The final, definitive version is available online at doi: https://doi.org/10.1016/j.accfor.2018.01.004.
dc.description.abstractThis article accounts for carbon emissions in the S&P 500 and explores the extent to which capital is at risk from decarbonising value chains. At a global level it is proving difficult to decouple carbon emissions from GDP growth. Top-down legal and regulatory arrangements envisaged by the Kyoto Protocol are practically redundant given inconsistent political commitment to mitigating global climate change and promoting sustainability. The United Nations Environment Programme (UNEP) and European Commission (EC) are promoting the role of financial markets and financial institutions as drivers of behavioural change mobilising capital allocations to decarbonise corporate activity.en
dc.format.extent11
dc.language.isoeng
dc.relation.ispartofAccounting Forum
dc.rightsEmbargoed
dc.subjectClimate change
dc.subjectDecarbonisation
dc.subjectFinancial institutions
dc.subjectS&P500 carbon-financial risk
dc.subjectAccounting
dc.subjectFinance
dc.titleAccounting for decarbonisation and reducing capital at risk in the S&P500en
dc.contributor.institutionHertfordshire Business School
dc.contributor.institutionEnterprise and Value Research Group
dc.description.statusPeer reviewed
dc.date.embargoedUntil2019-08-07
dc.identifier.urlhttp://www.scopus.com/inward/record.url?scp=85043988042&partnerID=8YFLogxK
dc.relation.schoolHertfordshire Business School
dc.description.versiontypeFinal Accepted Version
dcterms.dateAccepted2018-03-01
rioxxterms.versionAM
rioxxterms.versionofrecordhttps://doi.org/10.1016/j.accfor.2018.01.004
rioxxterms.licenseref.urihttp://creativecommons.org/licenses/by-nc-nd/4.0/
rioxxterms.licenseref.startdate2019-08-07
rioxxterms.typeJournal Article/Review
herts.preservation.rarelyaccessedtrue
herts.date.embargo2019-08-07
herts.rights.accesstypeEmbargoed


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