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Kolk, A., Levy, D. and Pinkse, J. (2008) Corporate Responses in an Emerging Climate Regime: The Institutionalization and Commensuration of Carbon Disclosure. European Accounting Review, 17, 719-745.
https://doi.org/10.1080/09638180802489121

has been cited by the following article:

• TITLE: The Study of Carbon Cost Management under the Carbon Trading Mechanism—Based on the Value Chain Theory

  AUTHORS: Zidan Wang

  KEYWORDS: Carbon Trading, Carbon Cost Management, Accounting

  JOURNAL NAME: Low Carbon Economy, Vol.8 No.2, June 13, 2017

  ABSTRACT: Carbon cost management plays the key role in response to carbon market changes. According to the literature review in China and abroad, this paper breaks the limitations of existing literatures which just focus on discussing the concept of carbon cost management and accounting the carbon cost in operating activities. Combined with the management accounting role definition of full participation in business decision and based on the value chain theory, this paper introduces marketing, human resource management etc. in carbon cost management accounting scope. Also, it recognizes carbon management factors and provides accounting formulas to build a total carbon cost management system and draw its panorama. With this total carbon cost management system, companies could acquire accurate carbon cost statistics to support their business decisions in carbon market.