Now showing items 1-15 of 15

  • Pension fund trustees and climate change : one year on 

    Solomon, Jill (Association of Chartered Certified Accountants, 2009-01-01) - Working or discussion paper
    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 ...
  • Is the green economy coming? 

    Jackson, Rachel (Association of Chartered Certified Accountants, 2009-03) - Working or discussion paper
    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.
  • Carbon accounting : too little too late? 

    Jackson, Rachel (Association of Chartered Certified Accountants, 2009-03-19) - Working or discussion paper
    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 ...
  • Pension fund trustees and climate change 

    Solomon, Jill (Association of Chartered Certified Accountants, 2009-06-06) - Report
    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 ...
  • US climate change policy : where next? 

    McAllister, Vicky (Association of Chartered Certified Accountants, 2009-07-03) - Working or discussion paper
    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.
  • The UN climate change conference, 2009 (COP 15) 

    Hudson, Veena; Jackson, Rachel (Association of Chartered Certified Accountants, 2009-08-07) - Report
    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 ...
  • Climate change adaptation 

    Association of Chartered Certified Accountants (Association of Chartered Certified Accountants, 2009-09-04) - Working or discussion paper
    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.
  • Taxation : climate change briefing paper 

    Ekins, Paul (Association of Chartered Certified Accountants, 2009-10-09) - Report
    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.
  • Getting it : expert perspectives on the corporate response to climate change 

    Association of Chartered Certified Accountants; Global Reporting Initiative (Association of Chartered Certified Accountants, 2009-12-25) - Report
    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 ...
  • Accounting for carbon 

    Lovell, Heather; Sales de Aguiar, Thereza; Bebbington, Jan; Larrinaga-Gonzalez, Carlos; International Emissions Trading Association (Association of Chartered Certified Accountants, 2010-11-10) - Report
    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 ...
  • The carbon jigsaw 

    Association of Chartered Certified Accountants; Forum for the Future; Baker and McKenzie; KPMG; Deloitte (Association of Chartered Certified Accountants, 2011-03-14) - Working or discussion paper
    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.
  • The carbon we're not counting : accounting for Scope 3 carbon emissions 

    Knight, Alan; Jackson, Rachel (Association of Chartered Certified Accountants, 2011-04-01) - Report
    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 ...
  • Five minutes on : the carbon we're not counting 

    Association of Chartered Certified Accountants (Association of Chartered Certified Accountants, 2011-04-27) - Report
    The key findings and recommendations from The Carbon We're Not Counting: Accounting for Scope 3 Carbon Emissions.
  • COP 17 and accountants : where next? 

    Association of Chartered Certified Accountants (Association of Chartered Certified Accountants, 2011-11-01) - Report
    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 ...
  • Carbon taxation and corporate behaviour 

    Association of Chartered Certified Accountants (Association of Chartered Certified Accountants, 2012-05-31) - Report
    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.