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Carbon Accounting: Issues of Scale
Author(s) -
Marland Gregg,
Kowalczyk Tammy,
Marland Eric
Publication year - 2015
Publication title -
journal of industrial ecology
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 2.377
H-Index - 102
eISSN - 1530-9290
pISSN - 1088-1980
DOI - 10.1111/jiec.12250
Subject(s) - library science , citation , scale (ratio) , state (computer science) , sociology , computer science , geography , cartography , algorithm
Accounting for carbon dioxide (CO2) emissions to the atmosphere is being widely implemented at many spatial, temporal, and organizational scales—country or city, year or day, corporation or consumer—and we pose the question, “What are the useful scales of carbon accounting and what issues does scale bring?” Financial accounting is typically at the level of an entity, defined in terms of ownership, management control, or responsibility. Carbon accounting raises similar accounting concerns, but has different issues of scale.