Accounting for climate change and the self-regulation of carbon disclosures

2011-07-24articleAccounting Forum190 citationsclosed

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Corporate Social Responsibility Reporting Auditing, Earnings Management, Governance Accounting and Financial Management

Abstract

Adopting a form of “critical dialogic engagement” (Bebbington et al., 2007 J.BebbingtonJ.BrownB.FrameI.ThomsonTheorizing engagement: The potential of a critical dialogic approachAccounting, Auditing and Accountability Journal2032007356374[Crossref] , [Google Scholar]), this paper explores how dominant environmental discourses can influence and shape carbon disclosure regulation. Carbon-related disclosures have increased significantly in the last five years, and many of these disclosures remain voluntary. This paper considers both the construction of self-regulated carbon disclosure practices and the role that this kind of carbon information may have in climate change-related decision making. Our preliminary findings indicate that the methodological diversity underpinning carbon disclosures may inhibit the usefulness of climate change-related data. To explore these issues, this paper focuses on the Carbon Disclosure Project (CDP) and the use of the Greenhouse Gas (GHG) Protocol as a reporting model within it.

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