This volume is devoted to management accounting approaches for analyzing business benefits and costs of climate change. It discusses future directions on carbon accounting, performance measurement and reporting as well as links between climate accounting and business processes, product and service development, supply chain innovation, economic successes and stakeholder relations.Companies are increasingly called on to contribute to combatting climate change and also face the challenges presented by climate-change related costs, risks and benefits. Risks can result from unpredictable weather conditions and government regulations, such as the EU emission trading system and new building codes. Climate change also offers numerous opportunities, such as energy efficiency innovations and carbon neutral products and production.Good management requires that carbon emissions are tracked and climate-related costs, risks and benefits are identified, measured and assessed. As such, research addressing corporate accounting frameworks and tools is of increasing importance when it comes to managing these carbon and climate-related issues.

This volume is devoted to management accounting approaches for analyzing business benefits and costs of climate change. It discusses future directions on carbon accounting, performance measurement and reporting as well as links between climate accounting and business processes, product and service development, supply chain innovation, economic successes and stakeholder relations.Companies are increasingly called on to contribute to combatting climate change and also face the challenges presented by climate-change related costs, risks and benefits. Risks can result from unpredictable weather conditions and government regulations, such as the EU emission trading system and new building codes. Climate change also offers numerous opportunities, such as energy efficiency innovations and carbon neutral products and production.Good management requires that carbon emissions are tracked and climate-related costs, risks and benefits are identified, measured and assessed. As such, research addressing corporate accounting frameworks and tools is of increasing importance when it comes to managing these carbon and climate-related issues.

This volume's focus on the environmental accounting of supply chain processes is of particular relevance because these processes supply data about the environmental impact of relationships between business organisations, an area where the boundary separating internal and external accounting is ill-defined. Here, contributors advocate what they term 'accounting for cooperation' as a more environmentally positive complement to the paradigmatic practice of 'accounting for competition'.

This volume's focus on the environmental accounting of supply chain processes is of particular relevance because these processes supply data about the environmental impact of relationships between business organisations, an area where the boundary separating internal and external accounting is ill-defined. Here, contributors advocate what they term 'accounting for cooperation' as a more environmentally positive complement to the paradigmatic practice of 'accounting for competition'.