As frames collide: making sense of carbon accounting

Abstract

Purpose-The purpose of this paper is to make sense of the tensions and contradictions between different conceptions of the meaning of carbon accounting. Design/methodology/approach-The paper draws on theories of framing to help explain the divergent understandings and practices currently encompassed by the term 'carbon accounting'. The empirical core of the paper is based on a review of the literature and illustrated through examples of some of the contemporary problems in carbon accounting. Findings-Tensions and contradictions in carbon accounting can be understood as the result of 'collisions' between at least five overlapping frames of reference, namely physical, political, market-enabling, financial and social/environmental modes of carbon accounting. Practical implications-Unresolved tensions in carbon accounting can undermine confidence in climate science, policies, markets and reporting, thereby ultimately discouraging action to mitigate climate change. Understanding this problem can contribute to finding practical solutions. Originality/value-The paper makes three distinct contributions to the emerging theoretical literature on carbon accounting. First, it provides a unique 'unpacked' definition of carbon accounting that attempts to represent the contemporary range of meanings encompassed by the term. Second, we demonstrate how social science ideas about framing can help explain why definitions and understandings of carbon accounting vary. Third, by making the interactions between different forms of carbon accounting explicit through the metaphor of colliding frames of reference, the origins of some of the contemporary intractable issues in carbon accounting can be better understood.

Creating numbers: carbon and capital investment

“…At an organisational level, Bowen and Wittneben (2011) identify three separate groupings -those who count carbon (engineers), those who account for carbon (accountants), and those who are concerned with accountability carbon (lobbyists and non-governmental organisations) -each of which value accuracy, consistency and certainty at different levels. Ascui and Lovell (2011) also conceptualise carbon accounting as a meeting of different calculative 'framings' (Callon, 1998), including hot (unsettled) political commitments on carbon markets, and cool (settled) technologies of physical carbon accounting, financial accounting and social and environmental accounting.…”

Climate change frames and frame formation : An analysis of climate change communication in the Swedish agricultural sector

“…Rather than being seen as two parties engaged in a struggle for control that takes the form of a win or lose game, Rein and Schön (1991) suggest that frame conflict can be seen as members of a cooperative social system facing a problematic situation -initially interpreted in different wayswith shared interests in reframing and resolution. In relation to climate change, studies of climate change in political and sociocultural contexts include frames of climate change adaptation across multiple scales of governance (Juhola et al, 2011), frames of carbon accounting in the academic literature (Ascui and Lovell, 2011), frames of climate change adaptation and mitigation policies in the Congo Basin forest sector (Somorin et al, 2012), frame conflicts regarding the future of the Swedish forest sector (Lindahl and Westholm, 2012), frames of policy conflicts in Europe over bioenergy and forestry (Söderberg and Eckerberg, 2013), and frames of climate change among participants in climate change negotiations (Hjerpe and Buhr, 2014).…”

“…-dynamic processes as sense-making processes including the use of rhetoric and style (Olausson, 2009;Tutt, 2009), framing devices (e.g., wording, examples, and catchphrases) Schlichting, 2013), and images (O'Neill, 2013) -dynamic processes as the policy processes of institutionalization (Juhola et al, 2011) and of conflicting frames (Ascui and Lovell, 2011;Lindahl and Westholm, 2012;Prior, 2013;Somorin et al, 2012) Framing processes can come to mean different things reflecting the dynamics of different contexts and levels. When I speak of framing, I am referring to the use of various framing devices, for example, metaphors, analogies, distinctions, and (proto)typical examples, used in constructing a frame, thereby answering questions regarding frame formation in a more linguistic sense.…”

Are There Effective Accounting Ways to Determining Accurate Accounting Tools and Methods to Reporting Emissions Reduction?

“…In addition, estimating and reporting effects of climate change on the organization also can be determined in carbon accounting, which include monitoring and detection of actions taken by strategic management to address these impacts. These effort by individual, organizations, countries, United Nations and other institutions around the world have developed many programs relating to green accounting (Buchner, Brown, & Corfee-Morlot, 2011) The United Nations program called Clean Development Mechanism (CDM) in the market, is working to include measuring emission reductions relative to baseline hypothetical, and other operations associated with the establishment of tradable goods and carbon credit (Smith et al, 2009) International Accounting Standards Board (IASB) is interested in accounting for tradable emission rights and obligations which is increasing under emissions trading schemes (Ascui & Lovell, 2011a). For a growing number of companies reporting to the carbon disclosure project, and climate record or other plans similar, it involves measurement and disclosure of GHGs emissions that firms accept with varying degrees of responsibility (Kolk, Levy, & Pinkse, 2008).…”