Climate change accounting and the Australian mining industry: exploring the links between corporate disclosure and the generation of legitimacy

Pellegrino, Catherine; Lodhia, Sumit

doi:10.1016/j.jclepro.2012.02.022

Cited by 170 publications

(164 citation statements)

References 58 publications

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“…Most of the studies (e.g. Freedman and Jaggi, 2010;Belal et al, 2010;Rankin, Windsor & Wahyuni, 2011;Pellegrino & Lodhia, 2012;Luo, Tang & Lan, 2013, Ahmad & Hossain, 2015 followed content analysis of annual reports and websites. Hence in this research paper, content analysis research technique has also been used.…”

Section: Literature Reviewmentioning

confidence: 99%

Climate Change Disclosures in the Annual Reports: Evidence from Bangladesh

Dey

Nakib²,

Dutta³

2017

AJFA

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This study examines the nature and extent of climate change disclosures in the corporate annual reports of the listed companies in Dhaka Stock Exchange, Bangladesh. For this purpose, annual reports related to the year 2014 of the sample 88 listed companies have been scrutinized. In regard to this study, content analysis approach has been conducted considering thirteen different disclosure issues regarding climate change. Our analysis provides the comprehension of below average climate change disclosure practices by the Bangladeshi

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Section: Literature Reviewmentioning

confidence: 99%

Climate Change Disclosures in the Annual Reports: Evidence from Bangladesh

Dey

Nakib²,

Dutta³

2017

AJFA

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“…Because of the energy intensity required for mining and processing natural bedrock and carbonation in industrial reactors, the International Energy Agency has ruled out the likelihood of adopting carbon mineralization processes; traditional valuation methodologies estimate their cost for fixing one tonne of CO 2 to be between $50 and $100 U.S. [4], far exceeding current world carbon prices, which range from the European Union Emissions Trading System (EU ETS; floating) price of approximately $6 U.S. to the UK carbon price floor (fixed) price of approximately $28 U.S. In addition to economic incentives, reducing GHG emissions will likely contribute to ensuring mining companies maintain their "social license to operate" [5].…”

Section: Introductionmentioning

confidence: 99%

Strategizing Carbon-Neutral Mines: A Case for Pilot Projects

et al. 2014

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Ultramafic and mafic mine tailings are a valuable feedstock for carbon mineralization that should be used to offset carbon emissions generated by the mining industry. Although passive carbonation is occurring at the abandoned Clinton Creek asbestos mine, and the active Diavik diamond and Mount Keith nickel mines, there remains untapped potential for sequestering CO 2 within these mine wastes. There is the potential to accelerate carbonation to create economically viable, large-scale CO 2 fixation technologies that can operate at near-surface temperature and atmospheric pressure. We review several relevant acceleration strategies including: bioleaching of magnesium silicates; increasing the supply of CO 2 via heterotrophic oxidation of waste organics; and biologically induced carbonate precipitation, as well as enhancing passive carbonation through tailings management practices and use of CO 2 point sources. Scenarios for pilot scale projects are proposed with the aim of moving towards carbon-neutral mines. A financial incentive is necessary to encourage the development of these strategies. We recommend the use of a dynamic real options pricing approach, instead of traditional discounted cash-flow approaches, because it reflects the inherent value in managerial OPEN ACCESS Minerals 2014, 4 400 flexibility to adapt and capitalize on favorable future opportunities in the highly volatile carbon market.

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“…Voluntary disclosure can be a valuable tool for communicating environmental targets and achievements, although it does not provide sufficient motivation, and targets are often not met (Pellegrino -Lodhia 2012). Exceeding and supplementing voluntary reporting, mandatory reporting might also be an option for sharing business-related carbon emissions with the public.…”

Section: Methods and Tools Of Carbon Accountingmentioning

confidence: 99%

“…Europe-wide citizen surveys (Eurobarometer 2007; indicate that climate change was perceived as a top sustainability concern, even if it lost some ground after the financial crisis. Regulatory and political pressures, such as the Kyoto protocol, emissions trading in the EU and carbon taxes like those in Australia (Pellegrino -Lodhia 2012), were accompanied by societal and market pressures to control climate change. Thus, whether or not they believe in climate change, businesses were forced, as a consequence of climate policy and public perception, to measure and manage their carbon emissions and related costs.…”

Section: Stage 2: Carbon Accounting As a Separate Focus Topicmentioning

confidence: 99%

Twenty years of carbon accounting and auditing – a review and outlook

Csutora

Harangozó

2017

Soc Ec

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This paper aims to provide an overview of the key themes in the development of carbon accounting and auditing over the past twentytwenty years. The evolution of the field since the Kyoto Agreement of 1997 has been divided into four stages. The need to account for and disclosure of greenhouse gas-related emissions of industrial organizations has emerged parallel to growing concerns about climate change, and international and national policy developments in the field have followed. Carbon accounting is an emerging field of business economics and covers a wide range of activities, including the measurement, calculation, monitoring, reporting and auditing of greenhouse gas emissions at organizational, process, product or supply chain levels. Various initiatives (such as the Greenhouse Gas Protocol or the Carbon Disclosure Project) motivate and assist industrial organizations in accounting for and reporting their achievements in the field. Different methodologies of carbon accounting (bottom-up, top-down and hybrid) enable industrial organizations to quantify their emissions; however, some tradeoffs emerge when choosing among these approaches. Carbon accounting should not be an isolated task for businesses. On the contrary, there is a strong need to integrate carbon accounting issues into different functional fields in order to achieve both corporate and climate policy goals. JEL-codes: F23, M14, Q56

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Climate change accounting and the Australian mining industry: exploring the links between corporate disclosure and the generation of legitimacy

Cited by 170 publications

References 58 publications

Climate Change Disclosures in the Annual Reports: Evidence from Bangladesh

Climate Change Disclosures in the Annual Reports: Evidence from Bangladesh

Strategizing Carbon-Neutral Mines: A Case for Pilot Projects

Twenty years of carbon accounting and auditing – a review and outlook

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