What is it about?
The study investigates the effect of product volume growth on CO2 emissions and how this relationship is moderated by different emission drivers (product volume vs capacity level).
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Why is it important?
The study demonstrates that carbon efficiency improvements are generally not effective in triggering corporate CO2 emission reduction when firms pursue a growth strategy. All companies appraised in this study study have improved their carbon efficiency levels, yet very few have also reduced their total CO2 emissions.
Perspectives
The paper provides distinctive support for the view that eco-efficiency is more consistent with the economic than the environmental pillar of sustainability.
Professor Simon Cadez
University of Ljubljana
Read the Original
This page is a summary of: Examining distinct carbon cost structures and climate change abatement strategies in CO2 polluting firms, Accounting Auditing & Accountability Journal, June 2017, Emerald,
DOI: 10.1108/aaaj-03-2015-2009.
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