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

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dc.citation.issue4
dc.citation.volume33
dc.contributor.authorBui B
dc.contributor.authorHouqe MN
dc.contributor.authorZahir-Ul-Hassan MK
dc.date.accessioned2024-02-14T02:13:35Z
dc.date.accessioned2024-07-25T06:33:03Z
dc.date.available2022-09-07
dc.date.available2024-02-14T02:13:35Z
dc.date.available2024-07-25T06:33:03Z
dc.date.issued2022-12
dc.description.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.
dc.description.confidentialfalse
dc.edition.editionDecember 2022
dc.format.pagination483-524
dc.identifier.citationBui B, Houqe MN, Zahir-ul-Hassan MK. (2022). Moderating effect of carbon accounting systems on strategy and carbon performance: a CDP analysis. Journal of Management Control. 33. 4. (pp. 483-524).
dc.identifier.doi10.1007/s00187-022-00346-7
dc.identifier.eissn2191-477X
dc.identifier.elements-typejournal-article
dc.identifier.issn2191-4761
dc.identifier.piis00187-022-00346-7
dc.identifier.urihttps://mro.massey.ac.nz/handle/10179/70396
dc.languageEnglish
dc.publisherSpringer-Verlag GmbH
dc.publisher.urihttps://link.springer.com/article/10.1007/s00187-022-00346-7
dc.relation.isPartOfJournal of Management Control
dc.rights(c) 2022 The Author/s
dc.rightsCC BY 4.0
dc.rights.urihttps://creativecommons.org/licenses/by/4.0/
dc.subjectClimate change strategy · Carbon accounting · Carbon mitigation · Carbon performance · CDP
dc.titleModerating effect of carbon accounting systems on strategy and carbon performance: a CDP analysis
dc.typeJournal article
pubs.elements-id456890
pubs.organisational-groupOther
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