Stakeholder pressure on carbon emissions: strategies and the use of management accounting

Kumarasiri, J 2017, 'Stakeholder pressure on carbon emissions: strategies and the use of management accounting', Australasian Journal of Environmental Management, vol. 24, no. 4, pp. 339-354.


Document type: Journal Article
Collection: Journal Articles

Title Stakeholder pressure on carbon emissions: strategies and the use of management accounting
Author(s) Kumarasiri, J
Year 2017
Journal name Australasian Journal of Environmental Management
Volume number 24
Issue number 4
Start page 339
End page 354
Total pages 16
Publisher Taylor & Francis
Abstract Prior research finds corporate environmental behaviour to be a function of stakeholder pressure, which significantly impacts on organisational strategies and internal management practices relating to environmental issues. Applying Freeman's propositions on stakeholder management and corporate strategies, this study explains the relationship among stakeholder pressure, companies' climate change risk management strategies and management accounting practices. Evidence provided through interviews with 39 managers responsible for carbon emissions management within 18 large listed Australian companies is used to investigate these relationships. This study finds that the sample companies used different strategies in accordance with relative cooperative potential and the relative competitive threat posed by stakeholders in managing carbon emissions issues. It is also seen that companies use management accounting techniques as a risk management tool in supporting their climate change strategies.
Subject Accounting, Auditing and Accountability not elsewhere classified
Keyword(s) carbon emissions
Climate change
management accounting
stakeholder pressure
DOI - identifier 10.1080/14486563.2017.1350210
Copyright notice © 2017 Environment Institute of Australia and New Zealand
ISSN 1448-6563
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