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(Eg Phd, Mphil, Dclinpsychol) at Th This thesis has been submitted in fulfilment of the requirements for a postgraduate degree (e.g. PhD, MPhil, DClinPsychol) at the University of Edinburgh. Please note the following terms and conditions of use: This work is protected by copyright and other intellectual property rights, which are retained by the thesis author, unless otherwise stated. A copy can be downloaded for personal non-commercial research or study, without prior permission or charge. This thesis cannot be reproduced or quoted extensively from without first obtaining permission in writing from the author. The content must not be changed in any way or sold commercially in any format or medium without the formal permission of the author. When referring to this work, full bibliographic details including the author, title, awarding institution and date of the thesis must be given. Making carbon count: The role of carbon accounting in carbon management and markets Francisco Ascui Doctor of Philosophy University of Edinburgh 2014 [This page is intentionally blank] Ascui (2014) 2 Abstract Society’s efforts to ‘manage’ the problem of human-induced climate change – for example through setting targets, tracking progress, imposing sanctions and incentives, and creating markets in emission rights and offsets – have given rise to numerous calculation, measurement, attribution, monitoring, reporting and verification challenges, which are being addressed by many different communities (including scientists, governments, businesses and accountants) in many different ways. Carbon accounting – this diverse and ever-expanding assemblage of calculative practices – is a rapidly evolving phenomenon, which has only recently become a subject of academic accountancy-related research. This thesis explores what carbon accounting means, who it involves, and how different communities define and lay claim to competence in the field. It also examines, through case studies on the emergence of the Climate Disclosure Standards Board and the controversies around generating tradable carbon offsets from forestry projects in the UK, the immense technical, cognitive, social and political work required to make carbon measurable, commensurable and thereby amenable to various forms of management. The thesis contributes to both conceptual and practical understanding of carbon accounting as an emerging field of study. Bringing together a wide range of empirical examples of different types of carbon accounting practices, it proposes a unique definition of carbon accounting which expands the horizons of the field. It provides a conceptual basis for making sense of carbon accounting by considering it not as a unitary phenomenon but rather as a set of overlapping frames, each associated with different communities of practice. It shows that competence in carbon accounting is contested, particularly where these frames overlap, and that boundary organisations are emerging that offer the opportunity to negotiate such tensions and lead to more productive policy-making. Finally, it makes the case that engagement with the detail of the ‘nuts and bolts’ of carbon accounting is essential, as these apparently technical details can have major implications for the effectiveness of society’s response to climate change, and it is only by opening them up to rigorous scrutiny that we can make progress, both conceptually and practically. Ascui (2014) 3 Declaration I declare: (a) that the thesis has been composed by myself, and (b) that the work is my own, or, where work has formed part of jointly-authored publications, that I have made a substantial contribution to the work, such contribution being clearly indicated, and (c) that the work has not been submitted for any other degree or professional qualification. Signed: Francisco Ascui Date: Ascui (2014) 4 Contents Acronyms ................................................................................................................................. 9 1. Introduction .................................................................................................................... 13 1.1. Research questions .................................................................................................. 15 1.2. Background – why carbon accounting matters ....................................................... 16 1.3. Methodology ........................................................................................................... 20 1.4. Approach to theory .................................................................................................. 23 1.5. Structure and summary of the thesis ....................................................................... 24 2. Methodology ................................................................................................................... 29 2.1. Philosophical outlook and general approach ........................................................... 29 2.2. Research methods .................................................................................................... 33 2.2.1. Personal experience ......................................................................................... 33 2.2.2. Documentary sources ....................................................................................... 40 2.2.3. Participant observation ..................................................................................... 42 2.2.4. Case studies ...................................................................................................... 49 2.3. Summary ................................................................................................................. 51 3. Theory ............................................................................................................................. 53 3.1. Introduction ............................................................................................................. 53 3.2. Framing ................................................................................................................... 55 3.3. Commensuration ..................................................................................................... 61 3.4. Epistemic communities ........................................................................................... 67 3.5. Boundary-work........................................................................................................ 70 3.6. Summary ................................................................................................................. 71 4. A review of carbon accounting in the social and environmental accounting literature .. 75 4.1. Introduction ............................................................................................................. 75 4.2. Review method ........................................................................................................ 77 4.3. Overview and classification .................................................................................... 79 4.3.1. Discussions about carbon accounting .............................................................. 82 4.3.2. Carbon management accounting ...................................................................... 89 4.3.3. Carbon disclosure and reporting ...................................................................... 92 4.3.4. Carbon financial accounting ............................................................................ 98 4.3.5. Carbon accounting education ........................................................................... 99 4.4. Observations and conclusions ................................................................................. 99 4.4.1. Gaps and directions for further research ........................................................ 101 4.5. Summary ............................................................................................................... 105 Ascui (2014) 5 5. Carbon accounting in practice ...................................................................................... 107 5.1. Introduction ........................................................................................................... 107 5.2. A brief history of the practices of carbon accounting ........................................... 110 5.2.1. The global carbon cycle and carbon budgets ................................................. 110 5.2.2. Carbon accounting and national greenhouse gas inventories ........................ 114 5.2.3. The origins of carbon offsets ......................................................................... 119 5.2.4. Corporate and product carbon footprints ....................................................... 127 5.3. A proposed expanded definition of carbon accounting ......................................... 135 5.4. Summary ............................................................................................................... 142 6. Making sense of carbon accounting ............................................................................. 145 6.1. Introduction ........................................................................................................... 145 6.2. The multiple frames of carbon accounting ............................................................ 147 6.2.1. Physical carbon accounting ............................................................................ 148 6.2.2. Political carbon accounting ...........................................................................
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