Framework for and the Role of Carbon Accounting in Corporate Carbon Management Systems: A Holistic Approach

Author(s):  
Qingliang Tang
2017 ◽  
Vol 17 (5) ◽  
pp. 1467-1478 ◽  
Author(s):  
Joel Millward-Hopkins ◽  
Andrew Gouldson ◽  
Kate Scott ◽  
John Barrett ◽  
Andrew Sudmant

Author(s):  
Francis Chinedu Egbunike ◽  
Ochuko Benedict Emudainohwo

Carbon accounting consists of a combination of advanced cost allocation techniques such as activity-based management and life-cycle costing; that improve the identification and assignments of carbon-related expenses and overheads to such objects as products, services, customers and organizational processes. The study therefore sets out to find the role of carbon accountant in corporate management systems. Data used for this investigation were collected from primary and secondary sources. Primary data are first-hand information from respondents while Secondary data include textbook, Annual Reports and financial statements and internet facilities. The study employed descriptive survey and ex-post facto research design and the formulated hypotheses were tested by use of T-Test and OLS Regression. Based on the analysis and the hypothesis tested, it showed that there is a statistically significant relationship between carbon accounting and corporate performance of selected quoted Manufacturing Companies and based on this findings, it was recommended amongst others that, adaptation to conditions that include long-term changing dynamics of the natural environment should be encouraged and the focus of finance and accounting system should not only cover short-term outcomes and management of short-term costing, reporting and disclosure but also long-term climate risks.


2021 ◽  
Author(s):  
Muhammad Safdar Sial ◽  
Jacob Cherian ◽  
Asma Salman ◽  
Ubaldo Comite ◽  
Phung Anh Thu ◽  
...  

Author(s):  
Sérgio Gomes ◽  
Vítor Braga ◽  
Alexandra Braga

Innovation is seen as a competitive advantage that many companies use to ensure the continuity and success of your business.NP 4457:2007 is the Portuguese norm that supports management, based on a model of innovation backed up by interfaces and interaction between technical/scientific knowledge, its specific mechanisms and the overall society.Our paper aims to analyse innovation activities and the involvement of human resources in Portuguese firms certified by NP4457 and associated to the implementation of Research, Development, and Innovation (RD&I) management systems. We have collected the data through IPAC’s database, using a survey administered to all firms.Our results suggest the existence of a Human Resources (HR) involvement policy, customers and suppliers. The involvement of stakeholders with innovation activities results of its acceptance as a mechanism able to generate wealth, with benefits for both firms and the community.


2020 ◽  
Vol 6 (3) ◽  
pp. 17-20
Author(s):  
Farxod Tursunov ◽  

The article discusses the role of the digital economy in the development of the country, how it becomes the basis of the economy, new business models and management systems. The opinion of scientistsis analyzed, a definition of a digital enterprise is given


2021 ◽  
pp. 109634802110115
Author(s):  
Seonjeong (Ally) Lee ◽  
Ning-Kuang Chuang

The physical environment plays an essential role in customers’ hotel stay experiences. Hotels offer a differentiated atmosphere that creates favorable customers’ evaluations. Based on the significant role of environmental cues, this study investigates the effects of an expanded servicescape on customers’ evaluations, including customer satisfaction, quality of life, and customer loyalty, in the context of the hotel industry. To test the proposed research framework, this study collects data from previous hotel customers and conducts a self-administered, online survey. Findings identified ambience, interactions with employees, authenticity, and fascination positively influenced customers’ satisfaction, which further influenced customer loyalty. Only ambience and fascination positively influenced quality of life, which in turn influenced customer loyalty. Results contributed to the application of expanded servicescape in the hotel context. Results also suggested practical implications of the holistic approach of servicescape in the hotel industry.


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