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A Study of Institutional Pressures and Dynamic Capability and Its Impact on Corporate Carbon Reduction Performance

机译：制度压力和动态能力及其对公司碳减排绩效的影响研究

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摘要

This research has two primary objectives. First, it aims to explore the role of accounting in measuring the cost of carbon reduction in Chinese companies, a pressing and important issue due to China's national emissions trading scheme (ETS) initiative (that is, the Chinese government's plan to establish a nationwide ETS market in 2017. Given the lack of research in the current literature, the methods to measure the cost of carbon reduction and the activities to be determined and then assigned as the cost of carbon reduction activity remain undecided. This study proposes an implementation framework to measure the cost of carbon reduction. With this framework, companies can make better decisions on carbon emissions reduction strategies, such as trading of carbon allowances and implementing a carbon management system. Also, the Chinese government will benefit from this analysis of global firms to arrive at better decisions on carbon pricing strategies for the planned ETS. To accomplish this research, we invited executives, managers, and officers of companies that had participated in the trial regional ETS to answer a postal questionnaire (two-and-half page and self-administered). Twenty-three companies in Chinese ETS trial cities participated in the study. Another 16 companies from carbon-intensive industries (but not located in the 7 trial cities) that will likely participate in the upcoming Chinese ETS were also invited to participate in the survey. The overarching objective of the survey was to enhance understanding of carbon emissions reduction initiatives and activities undertaken by Chinese firms to improve their carbon management performance. Based on the results of the postal survey, we conducted 9 in-depth interviews. The survey responses along with the interview data suggest that all senior executives recognise that carbon trading and carbon emissions are important to the required participation in ETS markets and recognise the need for a business response.
机译：这项研究有两个主要目标。首先，它旨在探讨会计在衡量中国公司碳减排成本中的作用，这是中国国家排放交易计划（ETS）倡议（即中国政府在全国范围内建立ETS的计划）所面临的紧迫而重要的问题鉴于目前文献研究不足，目前尚无定论衡量碳减排成本的方法以及确定减排活动成本后应确定的活动，本研究提出了一个实施框架来衡量通过此框架，公司可以在减少碳排放的战略上做出更好的决策，例如碳排放权交易和实施碳管理体系，中国政府也将从对全球公司的分析中受益。为计划中的排放交易体系制定更好的碳定价策略决策为了完成这项研究，我们邀请了高管，参加过区域性ETS试验的公司的人员和人员回答邮政问卷（两页半，并自行管理）。中国ETS试验城市的23家公司参加了这项研究。来自碳密集型行业（但不在7个试验城市中）的另外16家公司可能也将参加即将到来的中国ETS，也被邀请参加了调查。该调查的总体目标是加深对中国企业减少碳排放量倡议和活动以提高其碳管理绩效的了解。根据邮政调查的结果，我们进行了9次深度访谈。调查的答复以及访谈数据表明，所有高级管理人员都认识到碳交易和碳排放对于必须参与ETS市场至关重要，并认识到需要进行商业答复。

著录项

  • 作者

    Lan, Zhenfeng.;

  • 作者单位

    Western Sydney University (Australia).;

  • 授予单位 Western Sydney University (Australia).;
  • 学科 Business administration.;Accounting.;Environmental studies.
  • 学位 Ph.D.
  • 年度 2017
  • 页码 243 p.
  • 总页数 243
  • 原文格式 PDF
  • 正文语种 eng
  • 中图分类
  • 关键词

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