Carbon accounting and carbon footprint – more than just diced results?
International Journal of Climate Change Strategies and Management
ISSN: 1756-8692
Article publication date: 24 February 2009
Abstract
Purpose
The purpose of this paper is to discuss the growing public interest in climate protection and the desire for climate‐friendly consumption which has led to a previously unimagined demand for Carbon Labels on products and various approaches to calculating the carbon footprint of firms or individual products.
Design/methodology/approach
A principal problem in calculating the carbon footprint is the input required to genuinely map the emissions from cradle to grave, in other words the product life path as is customary in a life cycle assessment. Small‐ and medium‐sized companies especially encounter major problems in practice when trying to calculate their footprint and take aspects of upstream CO2 emissions from their suppliers into account as well. The different options regarding how to balance and to include these emissions are compared.
Findings
Such analyses are indispensable against the background of decreasing vertical integration in industrialised countries. This is the classic question concerning the boundaries of balancing, but here with far‐reaching consequences, as incorrect selection of the limits will also falsify the results and conclusions.
Originality/value
The paper demonstrates that there are new methods that can be used to determine CO2 emissions in supply chains from stage to stage recursively and simply pass the data on to the next actor in the chain. A company then only needs to take the data from its direct trading partners into account and can dispense with comprehensive life cycle analyses. This would make CO2 calculations easier but it requires a discussion about the question for what kind of decisions the different approaches are really helpful.
Keywords
Citation
Schmidt, M. (2009), "Carbon accounting and carbon footprint – more than just diced results?", International Journal of Climate Change Strategies and Management, Vol. 1 No. 1, pp. 19-30. https://doi.org/10.1108/17568690910934372
Publisher
:Emerald Group Publishing Limited
Copyright © 2009, Emerald Group Publishing Limited