Análisis bibliométrico y sistémico de la relación entre la gestión y el carbono
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Publicado
11-02-2022
Yenny Naranjo Tuesta
Cristina Crespo Soler
Vicente Ripoll Feliu
https://orcid.org/0000-0001-9301-373X
Cristina Crespo Soler
Vicente Ripoll Feliu
Resumen
Este trabajo tiene como objetivo presentar un análisis bibliométrico y sistémico del Portafolio Bibliográfico (PB) examinando conjuntamente la literatura relacionada con temas como “Gas de efecto invernadero”, principalmente el carbono, y “Gestión”, según lo publicado en bases de datos como Web of Science y Scopus, en el campo de las ciencias económicas y sociales. Se empleó la metodología del Proceso de Desarrollo del Conocimiento y Constructivismo—Proknow-C— para establecer el portafolio final y a través del programa VosViewer se mapearon los diversos grupos o relaciones entre la literatura estudiada. El trabajo presenta los aspectos teóricos y metodológicos centrándose en las áreas, países de estudio y el reconocimiento de los autores más relevantes que han investigado este tema en particular. A partir de este modelo constructivista, se describen las variables de medición y se sintetizan los conceptos más utilizados en estos estudios, con el fin de proponer nuevos enfoques temáticos que puedan desarrollarse en el futuro.
Cómo citar
Naranjo Tuesta, Y., Crespo Soler, C., & Ripoll Feliu, V. (2022). Análisis bibliométrico y sistémico de la relación entre la gestión y el carbono. Cuadernos De Gestión, 22(1), 215–228. https://doi.org/10.5295/cdg.211442yn
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Keywords
Gestión del carbono, Gases de efecto invernadero, Cambio climático, Contabilidad de gestión, Sistemas de gestión, Proknow-C
References
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Ahrens, T. and Chapman, C. S. (2006). Theorizing Practice in Management Accounting Research. Handbooks of Management Accounting Research, 1, 99-112. doi: 10.1016/S1751-3243(06)01003-0.
Ascui, F. (2014). A review of carbon accounting in the social and environmental accounting literature: What can it contribute to the debate? Social and Environmental Accountability Journal, 34(1), 6-28. doi: 10.1080/0969160X.2013.870487.
Bebbington, J. (2007). Accounting for sustainable development performance. Available at: http://www.loc.gov/catdir/toc/fy0803/2007282695.html.
Bebbington, J. and Larrinaga-González, C. (2008). Carbon trading: Accounting and reporting issues. European Accounting Review, 17(4), 697-717. doi: 10.1080/09638180802489162.
Bhimani, A. (2006). Comparative Management Accounting Research: Past Forays and Emerging Frontiers. Handbooks of Management Accounting Research, 1, 343-363. doi: 10.1016/S1751-3243(06)01013-3.
Burritt, R. L., Schaltegger, S. and Zvezdov, D. (2011). Carbon Management Accounting: Explaining Practice in Leading German Companies. Australian Accounting Review, 21(1), 80-98. doi: 10.1111/j.1835-2561.2010.00121.x.
Busch, T. and Hoffmann, V. H. (2011). How hot is your bottom line? linking carbon and financial performance. Business and Society, 50(2), 233-265. doi: 10.1177/0007650311398780.
Busch, T. and Lewandowski, S. (2018). Corporate carbon and financial performance a meta-analysis. Journal of Industrial Ecology, 22(4), 745-759. doi: 10.1111/jiec.12591.
Caiado, R.G.G., de Freitas Dias, R., Mattos, L.V., Quelhas, O.L.G., and Leal Filho, W. (2017). Towards sustainable development through the perspective of eco-efficiency A systematic literature review. Journal of Cleaner Production, 165, 890-904. https://doi. org/10.1016/j.jclepro.2017.07.166
Chapman, C. S., Hopwood, A. G. and Shields, M. D. (eds) (2007). Handbook of Management Accounting Research. Elsevier Ltd.
Corbett, J. (2018). Designing and Using Carbon Management Systems to Promote Ecologically Responsible Behaviors. Journal of the Association for Information Systems, 14(7), 339-378. doi: 10.17705/1jais.00338.
Csutora, M. and Harangozo, G. (2017). Twenty years of carbon accounting and auditing – a review and outlook. Society and Economy, 39(4), 459-480. doi: 10.1556/204.2017.39.4.1.
Dutra, A. et al. (2015). The construction of knowledge from the scientific literature about the theme seaport performance evaluation, International Journal of Productivity and Performance Management, 64(2), 243-269. doi: 10.1108/IJPPM-01-2014-0015.
van Eck, N. J. and Waltman, L. (2010). Software survey: VOSviewer, a computer program for bibliometric mapping. Scientometrics, 84(2), 523-538. doi: 10.1007/s11192-009-0146-3.
van Eck, N. J. and Waltman, L. (2017). Citation-based clustering of publications using CitNetExplorer and VOSviewer. Scientometrics, 111(2), 1053-1070. doi: 10.1007/s11192-017-2300-7.
Ensslin, L., Ensslin, S. R. and Dutra, A. (2014). PROKNOW-C: Un proceso para generación de conocimiento e identificación de oportunidades de investigación científica.
Gallego-Álvarez, I., Segura, L. and Martínez-Ferrero, J. (2015). Carbon emission reduction: The impact on the financial and operational performance of international companies. Journal of Cleaner Production, 103, 149-159. doi: 10.1016/j.jclepro.2014.08.047.
Garrigos-Simon, F. J., Narangajavana-Kaosiri, Y. and Narangajavana, Y. (2019). Quality in tourism literature: A bibliometric review. Sustainability (Switzerland), 11(14), 1-22. doi: 10.3390/su11143859.
Gentil, E., Christensen, T. H. and Aoustin, E. (2009). Greenhouse gas accounting and waste management., Waste management & research. The journal of the International Solid Wastes and Public Cleansing Association,ISWA, 27(8), 696-706. doi: 10.1177/0734242X09346702.
Glienke, N. and Guenther, E. (2016). Corporate climate change mitigation: a systematic review of the existing empirical evidence. Management Research Review, 39(1), 2-34. doi: 10.1108/MRR-10-2013-0243.
Harangozó, G., Széchy, A. and Zilahy, G. (2015). Corporate Sustainability Footprints -A Review of Current Practices, in Schaltegger, S. et al. (eds) Corporate Carbon and Climate Accounting. Cham. Springer International Publishing, 45-76. doi: 10.1007/978-3-319-27718-9_3.
Herrera-Franco, G. et al. (2021). Worldwide research on geoparks through bibliometric analysis, Sustainability (Switzerland), 13(3), 1-32. doi: 10.3390/su13031175.
Ittner, C. D. and Larcker, D. F. (2009). Extending the Boundaries: Nonfinancial Performance Measures. Handbooks of Management Accounting Research, 3, 1235-1251. doi: 10.1016/S1751-3243(07)03002-7.
Iwata, H. and Okada, K. (2011). How does environmental performance affect financial performance? Evidence from Japanese manufacturing firms. Ecological Economics, 70(9), 1691-1700. doi: 10.1016/j.ecolecon.2011.05.010.
Kumarasiri, J. and Jubb, C. (2016). Carbon emissions risks and management accounting: Australian evidence. Journal of Small Business and Enterprise Development, 29(2), 1-15. doi: 10.1108/02656710210415703.
Langfield-Smith, K. (2006). A Review of Quantitative Research in Management Control Systems and Strategy. Handbooks of Management Accounting Research, 2(2003), 753-783. doi: 10.1016/S1751-3243(06)02012-8.
Lee, K. H. (2012). Carbon accounting for supply chain management in the automobile industry. Journal of Cleaner Production, 36, 83-93. doi: 10.1016/j.jclepro.2012.02.023.
Lee, K. H. and Cheong, I. M. (2011). Measuring a carbon footprint and environmental practice: The case of Hyundai Motors Co. (HMC). Industrial Management and Data Systems, 111(6), 961-978. doi: 10.1108/02635571111144991.
Lee, K. H. and Min, B. (2015). Green R&D for eco-innovation and its impact on carbon emissions and firm performance. Journal of Cleaner Production, 108, 534-542. doi: 10.1016/j.jclepro.2015.05.114.
Lee, K. H., Min, B. and Yook, K. H. (2015). The impacts of carbon (CO2) emissions and environmental research and development (R&D) investment on firm performance. International Journal of Production Economics, 167, 1-11. doi: 10.1016/j.ijpe.2015.05.018.
Liesen, A., Hoepner, A.G., Patten, D.M., and Figge F. (2015). Does stakeholder pressure influence corporate GHG emissions reporting? Empirical evidence from Europe. Accounting, Auditing and Accountability Journal, 28(7), 1047-1074. doi: 10.1108/AAAJ-12-2013-1547.
Lovell, H., Bebbington, J., Larrinaga, C., and Sales de Aguiar T.R. (2013). Putting carbon markets into practice: A case study of financial accounting in Europe. Environment and Planning C: Government and Policy, 31(4), 741-757. doi: 10.1068/c1275.
Luft, J. and Shields, M. D. (2006). Mapping Management Accounting: Graphics and Guidelines for Theory-Consistent Empirical Research. Handbooks of Management Accounting Research, 1(2003), 27-95. doi: 10.1016/S1751-3243(06)01002-9.
Luo, L. and Tang, Q. (2014). Does voluntary carbon disclosure reflect underlying carbon performance? Journal of Contemporary Accounting and Economics, 10(3), 191-205. doi: 10.1016/j.jcae.2014.08.003.
Matsumura, E. M., Prakash, R. and Vera-Muñoz, S. C. (2014). Firmvalue effects of carbon emissions and carbon disclosures. Accounting Review, 89(2), 695-724. doi: 10.2308/accr-50629.
Mendes, A., Lopez-Valeiras, E. and Lunkes, R. J. (2017). Pluralistic ignorance: Conceptual framework, antecedents and consequences. Intangible Capital, 13(4), 781-804. doi: 10.3926/ic.1063.
Nishitani, K. (2010). Demand for ISO 14001 adoption in the global supply chain: An empirical analysis focusing on environmentally conscious markets. Resource and Energy Economics, 32(3), 395-407. doi: 10.1016/j.reseneeco.2009.11.002.
Nishitani, K. and Kokubu, K. (2012). Why Does the Reduction of Greenhouse Gas Emissions Enhance Firm Value? The Case of Japanese Manufacturing Firms, Business Strategy and the Environment. Business Strategy and the Environment, 21(8), 517-529. doi: 10.1002/bse.734.
Prado-Lorenzo, J.M., Rodríguez-Domínguez L., Gallego-Álvarez, I., and García-Sánchez, I.M. (2009). Factors influencing the disclosure of greenhouse gas emissions in companies world-wide. Management Decision, 47(7), 1133-1157. doi: 10.1108/00251740910978340.
Rankin, M., Windsor, C. and Dina, W. (2011). An investigation of voluntary corporate greenhouse gas emissions reporting in a market governance system. Australian evidence, Accounting, Auditing and Accountability Journal, 24(8), 1037-1070.
Ratnatunga, J. T. D. and Balachandran, K. R. (2009). Carbon Business Accounting: The Impact of Global Warming on the Cost and Management Accounting Profession. Journal of Accounting, Auditing & Finance, 24(2), 333-355. doi: 10.1177/0148558X0902400208.
Saka, C. and Oshika, T. (2014). Disclosure effects, carbon emissions and corporate value, Sustainability Accounting, Management and Policy Journal, 5(1), 22-45. doi: 10.1108/SAMPJ-09-2012-0030.
Schaltegger, S., Zvezdov, D., Alvarez Etxeberria, I., et al. (2015). Corporate Carbon and Climate Accounting. Edited by S. Schaltegger et al. Springer International Publishing. doi: 10.1007/978-3-319-27718-9.
Schaltegger, S., Zvezdov, D., Günther, E., et al. (2015). Corporate carbon and climate change accounting: application, developments and issues, in Corporate Carbon and Climate Accounting. Springer International Publishing, 1-25.
Schaltegger, S. and Csutora, M. (2012). Carbon accounting for sustainability and management. Status quo and challenges. Journal of Cleaner Production, 36, 1-16. doi: 10.1016/j.jclepro.2012.06.024.
Stechemesser, K. and Guenther, E. (2012). Carbon accounting: A systematic literature review. Journal of Cleaner Production, 36, 17-38. doi: 10.1016/j.jclepro.2012.02.021.
Sullivan, R. (2009). The management of greenhouse gas emissions in large European companies. Corporate Social Responsibility and Environmental Management, 16(6), 301-309. doi: 10.1002/csr.187.
Sullivan, R. and Gouldson, A. (2012). Does voluntary carbon reporting meet investors needs? Journal of Cleaner Production, 36 (January), 60-67. doi: 10.1016/j.jclepro.2012.02.020.
Talbot, D. and Boiral, O. (2018). GHG reporting and impression management: An assessment of sustainability reports from the energy secto. Journal of Business Ethics, 147(2), 367-383. doi: 10.1007/s10551-015-2979-4.
Tang, Q. and Luo, L. (2014). Carbon management systems and carbon mitigation. Australian Accounting Review, 24(1), 84-98. doi: 10.1111/auar.12010.
Viegas, C.V., Bond, A.J., Vaz, C.R., Borchardt, M., Medeiros Pereira, G., Selig, P.M., and Varvakis, G. (2016). Critical attributes of Sustainability in Higher Education: A categorisation from literature review. Journal of Cleaner Production, 126, 260-276. doi: 10.1016/j.jclepro.2016.02.106.
Wagner, M. (2005). How to reconcile environmental and economic performance to improve corporate sustainability: Corporate environmental strategies in the European paper industry. Journal of Environmental Management, 76(2), 105-118. doi: 10.1016/j. jenvman.2004.11.021.
Wagner, M. (2008). Empirical influence of environmental management on innovation: Evidence from Europe. Ecological Economics, 66(2-3), 392-402. doi: 10.1016/j.ecolecon.2007.10.001.
Wagner, M. (2010). The role of corporate sustainability performance for economic performance: A firm-level analysis of moderation effects. Ecological Economics, 69(7), 1553-1560. doi: 10.1016/j.ecolecon.2010.02.017.
Wang, L., Li, S. and Gao, S. (2014). Do greenhouse gas emissions affect financial performance? An empirical examination of Australian public firms. Business Strategy and the Environment, 23(8), 505-519. doi: 10.1002/bse.1790.
WRI & WBCSD (2015). Gren Gas Protocol. World Resources Institute; World Business Council for Sustainable Development. Available at: http://ghgprotocol.org/.
Zvezdov, D. and Schaltegger, S. (2016). Decision support through carbon management accounting-a framework-based literature review, in Corporate Carbon and Climate Accounting, 27-44. doi: 10.1007/978-3-319-27718-9_2.
Ahrens, T. and Chapman, C. S. (2006). Theorizing Practice in Management Accounting Research. Handbooks of Management Accounting Research, 1, 99-112. doi: 10.1016/S1751-3243(06)01003-0.
Ascui, F. (2014). A review of carbon accounting in the social and environmental accounting literature: What can it contribute to the debate? Social and Environmental Accountability Journal, 34(1), 6-28. doi: 10.1080/0969160X.2013.870487.
Bebbington, J. (2007). Accounting for sustainable development performance. Available at: http://www.loc.gov/catdir/toc/fy0803/2007282695.html.
Bebbington, J. and Larrinaga-González, C. (2008). Carbon trading: Accounting and reporting issues. European Accounting Review, 17(4), 697-717. doi: 10.1080/09638180802489162.
Bhimani, A. (2006). Comparative Management Accounting Research: Past Forays and Emerging Frontiers. Handbooks of Management Accounting Research, 1, 343-363. doi: 10.1016/S1751-3243(06)01013-3.
Burritt, R. L., Schaltegger, S. and Zvezdov, D. (2011). Carbon Management Accounting: Explaining Practice in Leading German Companies. Australian Accounting Review, 21(1), 80-98. doi: 10.1111/j.1835-2561.2010.00121.x.
Busch, T. and Hoffmann, V. H. (2011). How hot is your bottom line? linking carbon and financial performance. Business and Society, 50(2), 233-265. doi: 10.1177/0007650311398780.
Busch, T. and Lewandowski, S. (2018). Corporate carbon and financial performance a meta-analysis. Journal of Industrial Ecology, 22(4), 745-759. doi: 10.1111/jiec.12591.
Caiado, R.G.G., de Freitas Dias, R., Mattos, L.V., Quelhas, O.L.G., and Leal Filho, W. (2017). Towards sustainable development through the perspective of eco-efficiency A systematic literature review. Journal of Cleaner Production, 165, 890-904. https://doi. org/10.1016/j.jclepro.2017.07.166
Chapman, C. S., Hopwood, A. G. and Shields, M. D. (eds) (2007). Handbook of Management Accounting Research. Elsevier Ltd.
Corbett, J. (2018). Designing and Using Carbon Management Systems to Promote Ecologically Responsible Behaviors. Journal of the Association for Information Systems, 14(7), 339-378. doi: 10.17705/1jais.00338.
Csutora, M. and Harangozo, G. (2017). Twenty years of carbon accounting and auditing – a review and outlook. Society and Economy, 39(4), 459-480. doi: 10.1556/204.2017.39.4.1.
Dutra, A. et al. (2015). The construction of knowledge from the scientific literature about the theme seaport performance evaluation, International Journal of Productivity and Performance Management, 64(2), 243-269. doi: 10.1108/IJPPM-01-2014-0015.
van Eck, N. J. and Waltman, L. (2010). Software survey: VOSviewer, a computer program for bibliometric mapping. Scientometrics, 84(2), 523-538. doi: 10.1007/s11192-009-0146-3.
van Eck, N. J. and Waltman, L. (2017). Citation-based clustering of publications using CitNetExplorer and VOSviewer. Scientometrics, 111(2), 1053-1070. doi: 10.1007/s11192-017-2300-7.
Ensslin, L., Ensslin, S. R. and Dutra, A. (2014). PROKNOW-C: Un proceso para generación de conocimiento e identificación de oportunidades de investigación científica.
Gallego-Álvarez, I., Segura, L. and Martínez-Ferrero, J. (2015). Carbon emission reduction: The impact on the financial and operational performance of international companies. Journal of Cleaner Production, 103, 149-159. doi: 10.1016/j.jclepro.2014.08.047.
Garrigos-Simon, F. J., Narangajavana-Kaosiri, Y. and Narangajavana, Y. (2019). Quality in tourism literature: A bibliometric review. Sustainability (Switzerland), 11(14), 1-22. doi: 10.3390/su11143859.
Gentil, E., Christensen, T. H. and Aoustin, E. (2009). Greenhouse gas accounting and waste management., Waste management & research. The journal of the International Solid Wastes and Public Cleansing Association,ISWA, 27(8), 696-706. doi: 10.1177/0734242X09346702.
Glienke, N. and Guenther, E. (2016). Corporate climate change mitigation: a systematic review of the existing empirical evidence. Management Research Review, 39(1), 2-34. doi: 10.1108/MRR-10-2013-0243.
Harangozó, G., Széchy, A. and Zilahy, G. (2015). Corporate Sustainability Footprints -A Review of Current Practices, in Schaltegger, S. et al. (eds) Corporate Carbon and Climate Accounting. Cham. Springer International Publishing, 45-76. doi: 10.1007/978-3-319-27718-9_3.
Herrera-Franco, G. et al. (2021). Worldwide research on geoparks through bibliometric analysis, Sustainability (Switzerland), 13(3), 1-32. doi: 10.3390/su13031175.
Ittner, C. D. and Larcker, D. F. (2009). Extending the Boundaries: Nonfinancial Performance Measures. Handbooks of Management Accounting Research, 3, 1235-1251. doi: 10.1016/S1751-3243(07)03002-7.
Iwata, H. and Okada, K. (2011). How does environmental performance affect financial performance? Evidence from Japanese manufacturing firms. Ecological Economics, 70(9), 1691-1700. doi: 10.1016/j.ecolecon.2011.05.010.
Kumarasiri, J. and Jubb, C. (2016). Carbon emissions risks and management accounting: Australian evidence. Journal of Small Business and Enterprise Development, 29(2), 1-15. doi: 10.1108/02656710210415703.
Langfield-Smith, K. (2006). A Review of Quantitative Research in Management Control Systems and Strategy. Handbooks of Management Accounting Research, 2(2003), 753-783. doi: 10.1016/S1751-3243(06)02012-8.
Lee, K. H. (2012). Carbon accounting for supply chain management in the automobile industry. Journal of Cleaner Production, 36, 83-93. doi: 10.1016/j.jclepro.2012.02.023.
Lee, K. H. and Cheong, I. M. (2011). Measuring a carbon footprint and environmental practice: The case of Hyundai Motors Co. (HMC). Industrial Management and Data Systems, 111(6), 961-978. doi: 10.1108/02635571111144991.
Lee, K. H. and Min, B. (2015). Green R&D for eco-innovation and its impact on carbon emissions and firm performance. Journal of Cleaner Production, 108, 534-542. doi: 10.1016/j.jclepro.2015.05.114.
Lee, K. H., Min, B. and Yook, K. H. (2015). The impacts of carbon (CO2) emissions and environmental research and development (R&D) investment on firm performance. International Journal of Production Economics, 167, 1-11. doi: 10.1016/j.ijpe.2015.05.018.
Liesen, A., Hoepner, A.G., Patten, D.M., and Figge F. (2015). Does stakeholder pressure influence corporate GHG emissions reporting? Empirical evidence from Europe. Accounting, Auditing and Accountability Journal, 28(7), 1047-1074. doi: 10.1108/AAAJ-12-2013-1547.
Lovell, H., Bebbington, J., Larrinaga, C., and Sales de Aguiar T.R. (2013). Putting carbon markets into practice: A case study of financial accounting in Europe. Environment and Planning C: Government and Policy, 31(4), 741-757. doi: 10.1068/c1275.
Luft, J. and Shields, M. D. (2006). Mapping Management Accounting: Graphics and Guidelines for Theory-Consistent Empirical Research. Handbooks of Management Accounting Research, 1(2003), 27-95. doi: 10.1016/S1751-3243(06)01002-9.
Luo, L. and Tang, Q. (2014). Does voluntary carbon disclosure reflect underlying carbon performance? Journal of Contemporary Accounting and Economics, 10(3), 191-205. doi: 10.1016/j.jcae.2014.08.003.
Matsumura, E. M., Prakash, R. and Vera-Muñoz, S. C. (2014). Firmvalue effects of carbon emissions and carbon disclosures. Accounting Review, 89(2), 695-724. doi: 10.2308/accr-50629.
Mendes, A., Lopez-Valeiras, E. and Lunkes, R. J. (2017). Pluralistic ignorance: Conceptual framework, antecedents and consequences. Intangible Capital, 13(4), 781-804. doi: 10.3926/ic.1063.
Nishitani, K. (2010). Demand for ISO 14001 adoption in the global supply chain: An empirical analysis focusing on environmentally conscious markets. Resource and Energy Economics, 32(3), 395-407. doi: 10.1016/j.reseneeco.2009.11.002.
Nishitani, K. and Kokubu, K. (2012). Why Does the Reduction of Greenhouse Gas Emissions Enhance Firm Value? The Case of Japanese Manufacturing Firms, Business Strategy and the Environment. Business Strategy and the Environment, 21(8), 517-529. doi: 10.1002/bse.734.
Prado-Lorenzo, J.M., Rodríguez-Domínguez L., Gallego-Álvarez, I., and García-Sánchez, I.M. (2009). Factors influencing the disclosure of greenhouse gas emissions in companies world-wide. Management Decision, 47(7), 1133-1157. doi: 10.1108/00251740910978340.
Rankin, M., Windsor, C. and Dina, W. (2011). An investigation of voluntary corporate greenhouse gas emissions reporting in a market governance system. Australian evidence, Accounting, Auditing and Accountability Journal, 24(8), 1037-1070.
Ratnatunga, J. T. D. and Balachandran, K. R. (2009). Carbon Business Accounting: The Impact of Global Warming on the Cost and Management Accounting Profession. Journal of Accounting, Auditing & Finance, 24(2), 333-355. doi: 10.1177/0148558X0902400208.
Saka, C. and Oshika, T. (2014). Disclosure effects, carbon emissions and corporate value, Sustainability Accounting, Management and Policy Journal, 5(1), 22-45. doi: 10.1108/SAMPJ-09-2012-0030.
Schaltegger, S., Zvezdov, D., Alvarez Etxeberria, I., et al. (2015). Corporate Carbon and Climate Accounting. Edited by S. Schaltegger et al. Springer International Publishing. doi: 10.1007/978-3-319-27718-9.
Schaltegger, S., Zvezdov, D., Günther, E., et al. (2015). Corporate carbon and climate change accounting: application, developments and issues, in Corporate Carbon and Climate Accounting. Springer International Publishing, 1-25.
Schaltegger, S. and Csutora, M. (2012). Carbon accounting for sustainability and management. Status quo and challenges. Journal of Cleaner Production, 36, 1-16. doi: 10.1016/j.jclepro.2012.06.024.
Stechemesser, K. and Guenther, E. (2012). Carbon accounting: A systematic literature review. Journal of Cleaner Production, 36, 17-38. doi: 10.1016/j.jclepro.2012.02.021.
Sullivan, R. (2009). The management of greenhouse gas emissions in large European companies. Corporate Social Responsibility and Environmental Management, 16(6), 301-309. doi: 10.1002/csr.187.
Sullivan, R. and Gouldson, A. (2012). Does voluntary carbon reporting meet investors needs? Journal of Cleaner Production, 36 (January), 60-67. doi: 10.1016/j.jclepro.2012.02.020.
Talbot, D. and Boiral, O. (2018). GHG reporting and impression management: An assessment of sustainability reports from the energy secto. Journal of Business Ethics, 147(2), 367-383. doi: 10.1007/s10551-015-2979-4.
Tang, Q. and Luo, L. (2014). Carbon management systems and carbon mitigation. Australian Accounting Review, 24(1), 84-98. doi: 10.1111/auar.12010.
Viegas, C.V., Bond, A.J., Vaz, C.R., Borchardt, M., Medeiros Pereira, G., Selig, P.M., and Varvakis, G. (2016). Critical attributes of Sustainability in Higher Education: A categorisation from literature review. Journal of Cleaner Production, 126, 260-276. doi: 10.1016/j.jclepro.2016.02.106.
Wagner, M. (2005). How to reconcile environmental and economic performance to improve corporate sustainability: Corporate environmental strategies in the European paper industry. Journal of Environmental Management, 76(2), 105-118. doi: 10.1016/j. jenvman.2004.11.021.
Wagner, M. (2008). Empirical influence of environmental management on innovation: Evidence from Europe. Ecological Economics, 66(2-3), 392-402. doi: 10.1016/j.ecolecon.2007.10.001.
Wagner, M. (2010). The role of corporate sustainability performance for economic performance: A firm-level analysis of moderation effects. Ecological Economics, 69(7), 1553-1560. doi: 10.1016/j.ecolecon.2010.02.017.
Wang, L., Li, S. and Gao, S. (2014). Do greenhouse gas emissions affect financial performance? An empirical examination of Australian public firms. Business Strategy and the Environment, 23(8), 505-519. doi: 10.1002/bse.1790.
WRI & WBCSD (2015). Gren Gas Protocol. World Resources Institute; World Business Council for Sustainable Development. Available at: http://ghgprotocol.org/.
Zvezdov, D. and Schaltegger, S. (2016). Decision support through carbon management accounting-a framework-based literature review, in Corporate Carbon and Climate Accounting, 27-44. doi: 10.1007/978-3-319-27718-9_2.
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En concreto la licencia CC-BY-NC-ND permite utilización, copia, distribución y comunicación pública de la obra, siempre que los autores y la fuente sean correctamente citados y no se utilice para propósitos comerciales.
El/la autor/a puede hacer libre uso de su artículo indicando siempre que el texto ha sido publicado en Management Letters/Cuadernos de Gestión y cualquier re-edición del mismo deberá contar con la autorización de la revista.