...
  • 主题
高级搜索  >
历史搜索 清空历史
首页> 外文期刊>Energy Policy >Can we trust corporates GHG inventories? An investigation among Canada's large final emitters
【24h】

Can we trust corporates GHG inventories? An investigation among Canada's large final emitters

机译：我们可以信任企业的温室气体清单吗？对加拿大大型最终排放国的调查

获取原文
获取原文并翻译 | 示例
           
页面导航
  • 摘要
  • 著录项
  • 相似文献
  • 相关主题

摘要

In the public sphere and the literature on climate strategies, the measurability of corporate GHG emissions tends to be taken for granted, and few empirical studies have examined the reliability of such data. The present case study, which was conducted among 10 Canadian companies considered as large final emitters and three auditing firms, focuses on the factors which could affect the perceived credibility of GHG inventories and the strategic implications of these. The qualitative, inductive study allows identifying three main factors which affect trust in business inventories: technical issues and complexity of GHG measurements, lack of transparency on the part of the companies and unreliability of verification mechanisms. The study also makes it possible to evaluate the implications of uncertainties concerning GHG inventories which are of strategic importance for companies and policy makers. While the reliability of GHG measurement is taken for granted at the political level, uncertainties in this area can in fact have a huge impact on the establishment of the cap and trade system. The study also contributes to the literature on carbon accounting by shedding light on underexplored ethical issues, including the lack of independence of auditors and its implications.
机译：在公共领域和有关气候战略的文献中，企业温室气体排放的可测量性往往被认为是理所当然的，并且很少有实证研究检查此类数据的可靠性。本案例研究是在被认为是大型最终排放者的10家加拿大公司和3家审计公司中进行的，重点研究可能影响温室气体清单可信度的因素以及这些因素的战略意义。定性的归纳研究可以确定影响商业库存信任的三个主要因素：技术问题和温室气体计量的复杂性，公司缺乏透明度以及验证机制的不可靠性。该研究还可以评估与温室气体清单有关的不确定性的影响，这些不确定性对公司和决策者具有战略重要性。尽管温室气体测量的可靠性在政治层面上是理所当然的，但实际上这方面的不确定性可能会对限额和贸易制度的建立产生巨大影响。这项研究还通过揭示未充分探讨的伦理问题，包括缺乏审计师的独立性及其影响，为有关碳会计的文献做出了贡献。

著录项

  • 来源
    《Energy Policy》 |2013年第12期|1075-1085|共11页
  • 作者

    David Talbot; Olivier Boiral;

  • 作者单位

    Departement de management, Universite Laval, Pavilion Palasis-Prince, local 2455, rue de la TerrasseQuebec (Quebec), Canada G1V 0A6;

    Departement de management, Universite Laval, Pavilion Palasis-Prince, local 2455, rue de la TerrasseQuebec (Quebec), Canada G1V 0A6;

  • 收录信息 美国《科学引文索引》(SCI);美国《工程索引》(EI);
  • 原文格式 PDF
  • 正文语种 eng
  • 中图分类
  • 关键词

    Climate change; GHG emissions; GHG accounting;

    机译：气候变化;温室气体排放;温室气体核算;

相似文献

  • 外文文献
  • 中文文献
  • 专利
获取原文

客服邮箱：kefu@zhangqiaokeyan.com

京公网安备：11010802029741号 ICP备案号：京ICP备15016152号-6 六维联合信息科技 (北京) 有限公司©版权所有

  • 客服微信

  • 服务号