Purpose: This case study explores how a global company does or does not adapt to climate change through changes in managerial action. Specifically, the research concerns a travel project in a global consulting company based in London, the stated aim of which was a 25% reduction of carbon emission generated by air travel in one year. The research explores the actions undertaken to achieve carbon emission reduction. Design: A case study method is employed to follow the travel project over one year to examine its contributions, if any, to carbon emission reduction. Findings: Several solutions were implemented by management aimed at reducing carbon emission by air travel. Travel incentive schemes to reduce flight travel were implemented, with a focus on new communication technology. Despite significant managerial effort, carbon was not reduced. When, at the completion of the analysis, the stated objective of achieving 25% carbon emission reduction had not been met, the company instead changed its targets to adapt too much higher levels of carbon emissions to meet its actual levels, which had increased significantly. Research limitations: This case study is limited to a branch of a global organisation, and the research focus was on air travel reduction over 12 months. Practical implications: The evidence suggests that voluntary corporate actions to reduce carbon emissions may not be workable in practice. Originality: This research examined a branch of a global company and how it tried to manage and account for a voluntary reduction of carbon.

TRAVEL CARBON EMISSION REDUCTION: MANAGING AND ACCOUNTING IN A GLOBAL COMPANY

GUTHRIE, JAMES;FARNETI, FEDERICA
2012

Abstract

Purpose: This case study explores how a global company does or does not adapt to climate change through changes in managerial action. Specifically, the research concerns a travel project in a global consulting company based in London, the stated aim of which was a 25% reduction of carbon emission generated by air travel in one year. The research explores the actions undertaken to achieve carbon emission reduction. Design: A case study method is employed to follow the travel project over one year to examine its contributions, if any, to carbon emission reduction. Findings: Several solutions were implemented by management aimed at reducing carbon emission by air travel. Travel incentive schemes to reduce flight travel were implemented, with a focus on new communication technology. Despite significant managerial effort, carbon was not reduced. When, at the completion of the analysis, the stated objective of achieving 25% carbon emission reduction had not been met, the company instead changed its targets to adapt too much higher levels of carbon emissions to meet its actual levels, which had increased significantly. Research limitations: This case study is limited to a branch of a global organisation, and the research focus was on air travel reduction over 12 months. Practical implications: The evidence suggests that voluntary corporate actions to reduce carbon emissions may not be workable in practice. Originality: This research examined a branch of a global company and how it tried to manage and account for a voluntary reduction of carbon.
11th Australasian Centre on Social and Environmental Accounting Research (A-CSEAR) Conference
1
18
N. Di Giacomo; J. Guthrie; F. Farneti
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Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/11585/129140
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