Carbon emissions management control systems : field study evidence

dc.contributor.authorBui, Binh
dc.contributor.authorDe Villiers, Charl Johannes
dc.date.accessioned2017-10-20T08:42:27Z
dc.date.issued2017-11
dc.description.abstractThe paper examines the types and role of carbon management control systems by analysing in-depth interviews undertaken with 38 individuals from 30 organizations that use carbon management control systems. The paper identifies the different types of carbon controls, and the internal and external uses and objectives of controls. Carbon controls can be used to achieve compliance or improve performance, and organizations can focus on different objectives at different times. The findings suggest that emissions reductions do not occur without absolute (as opposed to intensity) reduction targets, management support, and resource allocation for carbon management. The findings further suggest that firms that want to improve performance or manage compliance costs effectively will require the integration of carbon controls into operational and strategic processes. A framework is developed that managers and researchers can use as an implementation guide or a research framework. The framework highlights three elements that were found to be critical to ensure control effectiveness, namely managerial communication, quality of information, and employee perceptions. The evidence suggests that communication of carbon information through appropriate channels and language, as well as high quality of carbon information are essential to ensure positive employee perceptions and buy-in, which will contribute to effective carbon reduction.en_ZA
dc.description.departmentAccountingen_ZA
dc.description.embargo2018-11-10
dc.description.librarianhj2017en_ZA
dc.description.urihttp://www.elsevier.com/ locate/jcleproen_ZA
dc.identifier.citationBui, B. & De Villiers, C. 2017, 'Carbon emissions management control systems : field study evidence', Journal of Cleaner Production, vol. 166, pp. 1283-1294.en_ZA
dc.identifier.issn0959-6526 (print)
dc.identifier.issn0959-6526 (print)
dc.identifier.other10.1016/j.jclepro.2017.08.150
dc.identifier.urihttp://hdl.handle.net/2263/62838
dc.language.isoenen_ZA
dc.publisherElsevieren_ZA
dc.rights© 2017 Elsevier Ltd. All rights reserved. Notice : this is the author’s version of a work that was accepted for publication in Journal of Cleaner Production. Changes resulting from the publishing process, such as peer review, editing, corrections, structural formatting, and other quality control mechanisms may not be reflected in this document. A definitive version was subsequently published in Journal of Cleaner Production, vol. 166, pp. 1283-1294, 2017. doi : 10.1016/j.jclepro.2017.08.150.en_ZA
dc.subjectCarbon controlsen_ZA
dc.subjectCarbon emissionsen_ZA
dc.subjectCarbon management control systemsen_ZA
dc.subjectManagement control systemsen_ZA
dc.subjectQuality controlen_ZA
dc.subjectQuality of informationen_ZA
dc.subjectManagerial communicationen_ZA
dc.subjectEmployee perceptionsen_ZA
dc.subjectControl effectivenessen_ZA
dc.subjectIndustrial managementen_ZA
dc.subjectCompliance controlen_ZA
dc.subject.otherSDG-13: Climate action
dc.subject.otherEconomic and management sciences articles SDG-13
dc.titleCarbon emissions management control systems : field study evidenceen_ZA
dc.typePostprint Articleen_ZA

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