2024-03-29T13:47:46Zhttps://research-repository.st-andrews.ac.uk/oai/requestoai:research-repository.st-andrews.ac.uk:10023/37742019-04-01T12:29:26Zcom_10023_3693com_10023_2028col_10023_3694col_10023_3695
Pension fund trustees and climate change
Solomon, Jill
This study investigates pension fund trustees' attitudes towards their role and responsibilities in relation to climate change, to discover whether they are harnessing their power to effect change. The findings suggest a substantial gap between theory (in terms of recommendations from the literature) and trustee practice regarding climate change.
Publisher PDF
2009-06-06
2013-06-25T08:31:07Z
2013-06-25T08:31:07Z
Report
978-1-85908-449-6
http://hdl.handle.net/10023/3774
en
Climate change publications (ACCA)
© The Association of Chartered Certified Accountants
application/pdf
40
Association of Chartered Certified Accountants
oai:research-repository.st-andrews.ac.uk:10023/37542019-04-01T12:29:27Zcom_10023_3693com_10023_2028col_10023_3694
Is the green economy coming?
Jackson, Rachel
This paper discusses how a low carbon economy – one that relies very little on fossil fuels and energy sources with high greenhouse gas emissions – will improve the planet's success rate of tackling the climate predicament.
Publisher PDF
2009-03
2013-06-20T16:00:10Z
2013-06-20T16:00:10Z
Working or discussion paper
http://hdl.handle.net/10023/3754
en
Climate change publications (ACCA)
© The Association of Chartered Certified Accountants
application/pdf
6
Association of Chartered Certified Accountants
oai:research-repository.st-andrews.ac.uk:10023/37642019-04-01T12:29:27Zcom_10023_3693com_10023_2028col_10023_3694
The carbon jigsaw
Association of Chartered Certified Accountants
Forum for the Future
Baker and McKenzie
KPMG
Deloitte
A volume of seven papers designed to help readers understand how the carbon crisis will affect businesses. Each paper addresses a key issue in the field of climate change and the low-carbon economy.
Publisher PDF
2011-03-14
2013-06-24T11:08:44Z
2013-06-24T11:08:44Z
Working or discussion paper
http://hdl.handle.net/10023/3764
en
Climate change publications (ACCA)
Accountancy futures
© The Association of Chartered Certified Accountants
application/pdf
81
Association of Chartered Certified Accountants
oai:research-repository.st-andrews.ac.uk:10023/37682019-04-01T12:29:29Zcom_10023_3693com_10023_2028col_10023_3694
US climate change policy : where next?
McAllister, Vicky
ACCA held the third in a series of ‘Friday Forums’ on Friday 17 July 2009, on US climate change policy. The key points raised at the event are summarised in this paper.
Publisher PDF
2009-07-03
2013-06-24T13:33:55Z
2013-06-24T13:33:55Z
Working or discussion paper
http://hdl.handle.net/10023/3768
en
Climate change publications (ACCA)
Friday forums
© The Association of Chartered Certified Accountants
application/pdf
7
Association of Chartered Certified Accountants
oai:research-repository.st-andrews.ac.uk:10023/37572019-04-01T12:29:30Zcom_10023_3693com_10023_2028col_10023_3694
Accounting for carbon
Lovell, Heather
Sales de Aguiar, Thereza
Bebbington, Jan
Larrinaga-Gonzalez, Carlos
International Emissions Trading Association
ACCA working in partnership with IETA
This report reveals how large emitters in the European Emissions Trading Scheme (EU ETS) are accounting for emission allowances. The diversity of emission-allowance accounting practices being used in Europe shows carbon financial accounting to be in its formative stages - rules and practices are still unsettled. With this report, ACCA, in partnership with IETA, is opening up the debate to a wider international audience.
Publisher PDF
2010-11-10
2013-06-24T10:04:19Z
2013-06-24T10:04:19Z
Report
978-1-85908-469-4
http://hdl.handle.net/10023/3757
en
Climate change publications (ACCA)
© The Association of Chartered Certified Accountants
application/pdf
34
Association of Chartered Certified Accountants
oai:research-repository.st-andrews.ac.uk:10023/37662019-04-01T12:29:31Zcom_10023_3693com_10023_2028col_10023_3694
Climate change adaptation
Association of Chartered Certified Accountants
ACCA held the fourth in its series of ‘Friday Forums’ on 4 September 2009 on climate change adaptation. The key points raised at the event are summarised in this paper.
Publisher PDF
2009-09-04
2013-06-24T13:12:07Z
2013-06-24T13:12:07Z
Working or discussion paper
http://hdl.handle.net/10023/3766
en
Climate change publications (ACCA)
Friday forums
© The Association of Chartered Certified Accountants
application/pdf
7
Association of Chartered Certified Accountants
oai:research-repository.st-andrews.ac.uk:10023/37722019-04-01T12:29:32Zcom_10023_3693com_10023_2028col_10023_3694col_10023_3695col_10023_3696
The carbon we're not counting : accounting for Scope 3 carbon emissions
Knight, Alan
Jackson, Rachel
This report highlights that businesses can’t evaluate the nature, extent and value of greenhouse gas emission-associated risks and opportunities until high-quality information is available. And this means an investment in credible and complete carbon accounting. Credible information on Scope 1 and Scope 2 emissions allow a company to better understand what is happening inside its fences. But more significant is the carbon many businesses aren’t counting. Scope 3 emissions look across the full value chain. The report looks at three approaches to Scope 3 emissions; the Control Approach, the Influence Approach and the Engaged Approach, and makes recommendations to governments and business to encourage the widespread use of Scope 3 reporting.
Publisher PDF
2011-04-01
2013-06-24T14:40:28Z
2013-06-24T14:40:28Z
Report
http://hdl.handle.net/10023/3772
en
Climate change publications (ACCA)
Accountancy futures
© The Association of Chartered Certified Accountants
application/pdf
26
Association of Chartered Certified Accountants
oai:research-repository.st-andrews.ac.uk:10023/37532019-04-01T12:29:33Zcom_10023_3693com_10023_2028col_10023_3694col_10023_3695
Pension fund trustees and climate change : one year on
Solomon, Jill
This discussion paper reports the findings of a small, follow up study to a project conducted circa one year earlier and published by ACCA as Pension fund trustees and climate change, research report 106. The follow-up study involves ten interviews conducted in Spring/early Summer 2009, which are not intended to be representative, but rather provide an indication of change in perceptions in a year of economic tumult and rising environmental concerns.
Publisher PDF
2009-01-01
2013-06-20T15:53:34Z
2013-06-20T15:53:34Z
Working or discussion paper
http://hdl.handle.net/10023/3753
en
Climate change publications (ACCA)
© The Association of Chartered Certified Accountants
application/pdf
22
Association of Chartered Certified Accountants
oai:research-repository.st-andrews.ac.uk:10023/37712019-04-01T12:29:33Zcom_10023_3693com_10023_2028col_10023_3694col_10023_3695col_10023_3696
Getting it : expert perspectives on the corporate response to climate change
Association of Chartered Certified Accountants
Global Reporting Initiative
In advance of the UN Climate Change Conference 2009 (COP15), ACCA and GRI interviewed six expert commentators to gain their perspectives on the business response to the challenge of climate change. The results of those interviews are presented as a series of short essays in this publication.
Publisher PDF
2009-12-25
2013-06-24T14:33:17Z
2013-06-24T14:33:17Z
Report
http://hdl.handle.net/10023/3771
en
Climate change publications (ACCA)
© ACCA and The Global Reporting Initiative
application/pdf
22
Association of Chartered Certified Accountants
oai:research-repository.st-andrews.ac.uk:10023/37702019-04-01T12:29:34Zcom_10023_3693com_10023_2028col_10023_3694col_10023_3696
Five minutes on : the carbon we're not counting
Association of Chartered Certified Accountants
The key findings and recommendations from The Carbon We're Not Counting: Accounting for Scope 3 Carbon Emissions.
Publisher PDF
2011-04-27
2013-06-24T14:24:33Z
2013-06-24T14:24:33Z
Report
http://hdl.handle.net/10023/3770
en
Climate change publications (ACCA)
Accountancy futures
© The Association of Chartered Certified Accountants
application/pdf
6
Association of Chartered Certified Accountants
oai:research-repository.st-andrews.ac.uk:10023/37602019-04-01T12:29:34Zcom_10023_3693com_10023_2028col_10023_3694
Taxation : climate change briefing paper
Ekins, Paul
A UK Perspective on carbon-related taxation, which suggests that a significant increase in carbon tax rate would only be politically feasible if it were implemented on a broadly revenue-neutral basis.
Publisher PDF
2009-10-09
2013-06-24T10:38:26Z
2013-06-24T10:38:26Z
Report
http://hdl.handle.net/10023/3760
en
Climate change publications (ACCA)
Climate change briefing papers
© The Association of Chartered Certified Accountants
application/pdf
4
Association of Chartered Certified Accountants
oai:research-repository.st-andrews.ac.uk:10023/37672019-04-01T12:29:35Zcom_10023_3693com_10023_2028col_10023_3694
The UN climate change conference, 2009 (COP 15)
Hudson, Veena
Jackson, Rachel
ACCA's position paper on the COP 15 focuses on the four key areas where we have the most expertise: climate change and the global economic downturn, a global carbon market, the inclusion of all big entities, and business and climate change.
Publisher PDF
2009-08-07
2013-06-24T13:22:18Z
2013-06-24T13:22:18Z
Report
http://hdl.handle.net/10023/3767
en
Climate change publications (ACCA)
© The Association of Chartered Certified Accountants
application/pdf
10
Association of Chartered Certified Accountants
oai:research-repository.st-andrews.ac.uk:10023/37562019-04-01T12:29:36Zcom_10023_3693com_10023_2028col_10023_3694
Carbon taxation and corporate behaviour
Association of Chartered Certified Accountants
This report summarises the breakfast briefing held by ACCA on 23 February 2012. The session looked at the role of carbon taxation in mitigating climate change and its value when compared with other market mechanisms.
Publisher PDF
2012-05-31
2013-06-24T09:50:20Z
2013-06-24T09:50:20Z
Report
http://hdl.handle.net/10023/3756
en
Climate change publications (ACCA)
© The Association of Chartered Certified Accountants
application/pdf
9
Association of Chartered Certified Accountants
oai:research-repository.st-andrews.ac.uk:10023/37692019-04-01T12:29:37Zcom_10023_3693com_10023_2028col_10023_3694
Carbon accounting : too little too late?
Jackson, Rachel
Discusses the radical changes needed to sustain corporate activity while reducing our impact on the changing climate, addressing the needs of a demanding society and reflecting global movements towards greater accountability and responsibility.
Publisher PDF
2009-03-19
2013-06-24T14:14:10Z
2013-06-24T14:14:10Z
Working or discussion paper
http://hdl.handle.net/10023/3769
en
Climate change publications (ACCA)
© The Association of Chartered Certified Accountants
application/pdf
6
Association of Chartered Certified Accountants
oai:research-repository.st-andrews.ac.uk:10023/37632019-04-01T12:29:38Zcom_10023_3693com_10023_2028col_10023_3694
COP 17 and accountants : where next?
Association of Chartered Certified Accountants
This paper introduces the 17th meeting of the signatories to the UN Framework Convention for Climate Change (UNFCCC), taking place in Durban, South Africa, in late 2011 (COP 17). The paper summarises the opinions of a panel of climate change experts on different aspects of the UNFCCC negotiations. It also reviews how accountants can make a positive contribution to the development of a global policy response to climate change.
Publisher PDF
2011-11-01
2013-06-24T10:58:50Z
2013-06-24T10:58:50Z
Report
http://hdl.handle.net/10023/3763
en
Climate change publications (ACCA)
Accountancy futures
© The Association of Chartered Certified Accountants
application/pdf
22
Association of Chartered Certified Accountants