Global S&T Development Trend Analysis Platform of Resources and Environment
DOI | 10.1016/j.enpol.2017.09.051 |
Creative accounting: A critical perspective on the market-based method for reporting purchased electricity (scope 2) emissions | |
Brander, Matthew1; Gillenwater, Michael2; Ascui, Francisco1 | |
2018 | |
发表期刊 | ENERGY POLICY
![]() |
ISSN | 0301-4215 |
EISSN | 1873-6777 |
出版年 | 2018 |
卷号 | 112页码:29-33 |
文章类型 | Article |
语种 | 英语 |
国家 | Scotland; USA |
英文摘要 | Electricity generation accounts for approximately 25% of global greenhouse gas (GHG) emissions, with more than two-thirds of this electricity consumed by commercial or industrial users. To reduce electricity consumption-related emissions effectively at the level of individual firms, it is essential that they are measured accurately and that decision-relevant information is provided to managers, consumers, regulators and investors. However, an emergent GHG accounting method for corporate electricity consumption (the 'market-based' method) fails to meet these criteria and therefore is likely to lead to a misallocation of climate change mitigation efforts. We identify two interrelated problems with the market-based method: 1. purchasing contractual emission factors is very unlikely to increase the amount of renewable electricity generation; and 2. the method fails to provide accurate or relevant information in GHG reports. We also identify reasons why the method has nonetheless been accepted by many stakeholders, and provide recommendations for the revision of international standards for GHG accounting. The case is important given the magnitude of emissions attributable to commercial/industrial electricity consumption, and it also provides broader lessons for other forms of GHG accounting. |
英文关键词 | Electricity emissions Scope 2 Renewable energy certificates (RECs) GHG accounting Contractual emission factors Market-based method |
领域 | 气候变化 |
收录类别 | SCI-E ; SSCI |
WOS记录号 | WOS:000416615800005 |
WOS关键词 | POWER |
WOS类目 | Economics ; Energy & Fuels ; Environmental Sciences ; Environmental Studies |
WOS研究方向 | Business & Economics ; Energy & Fuels ; Environmental Sciences & Ecology |
引用统计 | |
文献类型 | 期刊论文 |
条目标识符 | http://119.78.100.173/C666/handle/2XK7JSWQ/18608 |
专题 | 气候变化 |
作者单位 | 1.Univ Edinburgh, Ctr Business & Climate Change, Business Sch, Edinburgh, Midlothian, Scotland; 2.GHG Management Inst, Seattle, WA USA |
推荐引用方式 GB/T 7714 | Brander, Matthew,Gillenwater, Michael,Ascui, Francisco. Creative accounting: A critical perspective on the market-based method for reporting purchased electricity (scope 2) emissions[J]. ENERGY POLICY,2018,112:29-33. |
APA | Brander, Matthew,Gillenwater, Michael,&Ascui, Francisco.(2018).Creative accounting: A critical perspective on the market-based method for reporting purchased electricity (scope 2) emissions.ENERGY POLICY,112,29-33. |
MLA | Brander, Matthew,et al."Creative accounting: A critical perspective on the market-based method for reporting purchased electricity (scope 2) emissions".ENERGY POLICY 112(2018):29-33. |
条目包含的文件 | 条目无相关文件。 |
除非特别说明,本系统中所有内容都受版权保护,并保留所有权利。
修改评论