Moderating effect of carbon accounting systems on strategy and carbon performance: a CDP analysis

Author:

Bui BinhORCID,Houqe Muhammad Nurul,Zahir-ul-Hassan Muhammad KaleemORCID

Abstract

AbstractCarbon emissions bring significant risks and opportunities, and organisations have responded by adopting different strategies and environmental control systems, such as carbon accounting systems (CASs). However, it remains unclear whether a CAS can help reduce emissions, and what role is played by a CAS in the relationship between carbon strategy and carbon performance. Therefore, this paper analyses the strategy-accounting-performance nexus by drawing on 1672 firm-year observations of firms participating in the CDP in 2014 and 2015. The results suggest that the quality of a CAS is influenced by strategic choices; with a proactive carbon strategy being associated with a higher quality CAS. Further, proactive strategies and CASs are found to be associated with carbon savings and emissions reduction. The results indicate a moderating role of CASs on the strategy-performance relationship, with carbon strategy enabling higher carbon savings and lower emissions intensity in the presence of a high-quality CAS. Our findings suggest that formulation of carbon strategies and establishment of carbon measures can drive effective carbon mitigation.

Funder

Victoria University of Wellington

Macquarie University

Publisher

Springer Science and Business Media LLC

Subject

Management of Technology and Innovation,Management Science and Operations Research,Strategy and Management,Management Information Systems,Accounting

Cited by 1 articles. 订阅此论文施引文献 订阅此论文施引文献,注册后可以免费订阅5篇论文的施引文献,订阅后可以查看论文全部施引文献

1. Carbon management and the global value chain: have carbon emissions been reduced?;Sustainability Accounting, Management and Policy Journal;2024-01-12

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