Accounting for Climate Change: Rethinking the Chaotic Corporate Reporting Landscape and Its Purpose, with the UK”s Failure as a Case Study

Author(s):  
Charlotte Villiers ◽  
Georgina Tsagas
Author(s):  
Charlotte Villiers ◽  
Georgina Tsagas

The chapter considers whether company law and corporate governance-related initiatives provide effective mechanisms for holding corporations to account for their contribution to climate change. A key regulatory device targeted at corporations is disclosure, the goal of which, in this context, is to achieve greater transparency regarding the risks and opportunities connected to climate change. The chapter explores to what extent climate change-related reporting contributes to the efforts towards reducing global warming. It is argued that there are a number of significant problems with climate-related reporting in its current state, in so far as there are many different requirements, including standards, codes, guidelines, at industry or sector level as well as at national and international levels; all these combined create a chaotic reporting landscape. Moreover, there is no meaningful link between the disclosures required under company law and initiatives within the area of environmental protection; hence it becomes difficult to identify clearly what the key reporting information is and what the responses and possible legal consequences of any such disclosures should be. Consequently, corporations’ accountability for their contribution to climate change is open to question.


2021 ◽  
Vol 39 ◽  
pp. 102285
Author(s):  
Fathin Haji Ismail ◽  
Mehdi Shahrestani ◽  
Maria Vahdati ◽  
Philippa Boyd ◽  
Sohrab Donyavi

2021 ◽  
pp. 117-134
Author(s):  
Brennan Matt

This chapter offers a backstage perspective on the physical and organizational structures of touring and concertgoing. In doing so, it addresses the global challenges of climate change and environmental sustainability through the lens of the live music sector, focusing on the UK as a case study. More specifically, the chapter investigates how actors in the live music industry—made up of artists, audiences, and organizers—perceive and address climate change and sustainability, one of the most urgent problems facing the wider global community. The chapter develops the concept of a “live music ecology,” arguing that an ecological approach to live music draws attention to three other factors: (1) the materiality of the infrastructures and buildings in which live music happens; (2) the interdependence between the actors who identify themselves as operating within a music scene versus other nonmusic work spheres who have a significant impact on live music; and finally (3) the sustainability of live music culture, where all the factors above contribute to meet the needs of the present ecology “without compromising the ability of future generations to meet their own needs.” The underlying argument of this chapter is that the infrastructures at play in the production of live music are often directly at odds with the escapist ideology often found in live music performances as cultural events. Indeed, the chapter highlights some of the ideological contradictions embodied by concert spaces that style themselves as utopian and “green.” Ultimately, it argues that we need more efficient and sustainable musical infrastructures, and that a crucial part of achieving that goal involves developing critical infrastructural imaginaries.


2019 ◽  
Vol 21 (3) ◽  
pp. 169-172 ◽  
Author(s):  
Jasbinder Ghag

The UK government has set a new legally binding target under the Climate Change Act 2008. It now aims to cut carbon emissions to net zero by 2050. This opinion considers whether carbon emissions can really be reduced in practice at the local level in the UK, and uses Liverpool City Council as a case study example. It argues that without coordinated action by various people within the council, between its respective departments, other authorities, organisations, key stakeholders and residents the new target is very unlikely to be met. It also highlights the fact that notwithstanding this, the ice caps are actually melting even faster than even the scientists had predicted and that time is actually running out. It argues that radical action is what is needed and that it is needed now.


2020 ◽  
Vol 20 (3) ◽  
Author(s):  
Robbert Biesbroek ◽  
Shashi Badloe ◽  
Ioannis N. Athanasiadis

Abstract Understanding how climate change adaptation is integrated into existing policy sectors and organizations is critical to ensure timely and effective climate actions across multiple levels and scales. Studying climate change adaptation policy has become increasingly difficult, particularly given the increasing volume of potentially relevant data available, the validity of existing methods handling large volumes of data, and comprehensiveness of assessing processes of integration across all sectors and public sector organizations over time. This article explores the use of machine learning to assist researchers when conducting adaptation policy research using text as data. We briefly introduce machine learning for text analysis, present the steps of training and testing a neural network model to classify policy texts using data from the UK, and demonstrate its usefulness with quantitative and qualitative illustrations. We conclude the article by reflecting on the merits and pitfalls of using machine learning in our case study and in general for researching climate change adaptation policy.


2020 ◽  
Author(s):  
Morakinyo O Adetutu ◽  
Eleni Stathopoulou

Abstract Voluntary environmental agreements (VEAs) are often plagued by adverse selection problems, because the regulator has imperfect information about firm-specific production technologies and abatement costs. We explore this issue using the UK climate change agreement (CCA) as a case study. First, we present a theoretical emulation of the programme. Second, we resolve the regulator’s asymmetric information problem by estimating unobserved energy efficiency (EE) using production theory. Third, we use microdata from three confidential manufacturing surveys to empirically test how limited information impacts resource allocation within the scheme. In line with the problem of limited information about firm production technologies, we find that firms with lower levels of EE receive higher CCA tax discounts. This finding holds over a range of robustness tests.


Author(s):  
Charlotte Kate Sinden

This research examines environmental sustainability in the UK university context. Universities are prioritising sustainability commitments with many declaring a Climate Emergency, as well as recognising the importance of educating students about climate change. This research used a case-study approach in which semi-structured interviews were coupled with secondary data analysis, and suggests universities are pivotal for greater environmental sustainability. The results reiterate the urgent need to significantly improve environmental performance and educate people in the field of sustainability, whilst presenting the challenges and realities faced in doing so. It is recommended that in order to achieve optimum sustainability solutions a cohesive approach is required to embed a common sustainability narrative for all.


2017 ◽  
Vol 50 (2) ◽  
pp. 949
Author(s):  
C. Saroglou ◽  
D. Alexandrou

The present paper presents the conceptual ground model for coastal cliff retreat and instability. Cliff instability has been intensified due to climate change in the last years, especially by sea level change and high windstorms. A case study ofcliff instability in the SW coast in the UK is presented. The stability of the cliffs is primarily controlled by the presence of tensile cracks parallel to the cliff face and intersecting fractures as well as undercutting of cliff base due to wave action. The cliff instability mechanisms were identified for different locations along the shoreline and the cliffs were classified according to the cliff behaviour unit approach.


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