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- COP 17 and Accountants: Where Next?
 - ACCA, November 2011. This paper introduces the 17th meeting of the signatories to the UN Framework Convention for Climate Change (UNFCCC), taking place in Durban, South Africa, in late 2011 (COP 17). The paper summarises the opinions of a panel of climate change experts on different aspects of the UNFCCC negotiations. It also reviews how accountants can make a positive contribution to the development of a global policy response to climate change.
- Pension Fund Trustees and Climate Change
- Solomon, 2009. This study investigates pension fund trustees' attitudes towards their role and responsibilities in relation to climate change, to discover whether they are harnessing their power to effect change. The findings suggest a substantial gap between theory (in terms of recommendations from the literature) and trustee practice regarding climate change. (Ref: RR-106)
- Accounting for Carbon
- Lovell, Sales de Aguiar, Bebbington and Larrinaga-Gonzalez, 2010. This report reveals how large emitters in the European Emissions Trading Scheme (EU ETS) are accounting for emission allowances. The diversity of emission-allowance accounting practices being used in Europe shows carbon financial accounting to be in its formative stages - rules and practices are still unsettled. With this report, ACCA, in partnership with IETA, is opening up the debate to a wider international audience. (Ref: RR-122)
- Five Minutes On... The Carbon We're Not Counting
- The key findings and recommendations from The Carbon We're Not Counting: Accounting for Scope 3 Carbon Emissions.
- The Carbon We're Not Counting: Accounting for Scope 3 Carbon Emissions
- Alan Knight, April 2011. This report highlights that businesses can’t evaluate the nature, extent and value of greenhouse gas emission-associated risks and opportunities until high-quality information is available. And this means an investment in credible and complete carbon accounting. Credible information on Scope 1 and Scope 2 emissions allow a company to better understand what is happening inside its fences. But more significant is the carbon many businesses aren’t counting. Scope 3 emissions look across the full value chain. The report looks at three approaches to Scope 3 emissions; the Control Approach, the Influence Approach and the Engaged Approach, and makes recommendations to governments and business to encourage the widespread use of Scope 3 reporting.
- The Carbon Jigsaw
- ACCA, 2010. A volume of seven papers designed to help readers understand how the carbon crisis will affect businesses. Each paper addresses a key issue in the field of climate change and the low-carbon economy.
- HFMA Briefing: Carbon Reduction in the NHS
- December 2009. hfma briefing sponsored by ACCA.
- Getting It: Expert Perspectives on the Corporate Response to Climate Change
- ACCA, December 2009. In advance of the UN Climate Change Conference 2009 (COP15), ACCA and GRI interviewed six expert commentators to gain their perspectives on the business response to the challenge of climate change. The results of those interviews are presented as a series of short essays in this publication.
- High-impact Sectors: The Challenge of Reporting on Climate Change
- ACCA and GRI, December 2009. The business world’s response to climate change is examined in detail in this four-part joint report. Launched at the COP15 Climate Change Summit, the report provides an insight into the degree to which large companies around the world from the 15 most high-impact industry sectors have begun to disclose their greenhouse gas (GHG) emissions and their strategies for reduction. The report includes an analysis across high-impact industry sectors from 2003-08 and a separate analysis of 2008 carbon reporting disclosures in the BRIC countries and South Africa.
- Creating Value from the Shift to a Low-carbon Economy
- Ashridge, December 2009. ACCA is pleased to publish the shortlisted entries from the Ashridge Sustainable Innovation Award 2009. The Award was established to further debate about questions of responsible and sustainable business practice, and to do so in a way accessible to a wide audience, particularly to business leaders and public policymakers.
- Investment - Climate change briefing paper
- Prepared by Trucost, October 2009. Investor action to address risks and opportunities linked to greenhouse gas emissions is barely off the starting block.
- Mitigation - Climate change briefing paper
- Prepared by the Carbon Trust, October 2009. Climate change mitigation entails finding ways to reduce the greenhouse gas emissions that cause climate change. Ways of mitigating climate change include reducing demand for emissions-intensive goods and services, increasing efficiency gains, increasing use and development of low-carbon technologies, and reducing non-fossil fuel emissions.
- Taxation - Climate change briefing paper
- Professor Paul Ekins, October 2009. A UK Perspective on carbon-related taxation, which suggests that a significant increase in carbon tax rate would only be politically feasible if it were implemented on a broadly revenue-neutral basis.
- Governance and Management - Climate Change Briefing Paper
- Prepared by EIRIS, October 2009. A critical issue for companies. Where robust and transparent sustainability and climate change governance practices are embedded into corporate strategy, companies are more likely to be able to manage the risks and maximise the opportunities presented by climate change.
- Adaptation - Climate change briefing paper
- Prepared by Acclimatise, October 2009. Climate change adaptation means recognising what is happening to our climate on a global and local scale, and developing strategies to manage the risks that this presents is crucial to the growth, development and continuing success of any organisation.
- Pension Fund Trustees and Climate Change: One Year On
- Jill Solomon, 2009. This discussion paper reports the findings of a small, follow up study to a project conducted circa one year earlier and published by ACCA as Pension fund trustees and climate change, research report 106. The follow-up study involves ten interviews conducted in Spring/early Summer 2009, which are not intended to be representative, but rather provide an indication of change in perceptions in a year of economic tumult and rising environmental concerns. Please note that the document is presented as a discussion paper, and not as part of ACCA's research report series.
- Climate Change Adaptation
- ACCA, September 2009. ACCA held the fourth in its series of ‘Friday Forums’ on 4 September 2009 on climate change adaptation. The key points raised at the event are summarised in this paper.
- The UN Climate Change Conference - December 2009 (COP 15)
- Veena Hudson, August 2009.
- US Climate Change Policy: Where next?
- Vicky McAllister, July 2009. ACCA held the third in a series of ‘Friday Forums’ on Friday 17 July 2009, on US climate change policy. The key points raised at the event are summarised in this paper.
- Carbon Accounting - Too Little Too Late?
- Rachel Jackson, March 2009. Discusses the radical changes needed to sustain corporate activity while reducing our impact on the changing climate, addressing the needs of a demanding society and reflecting global movements towards greater accountability and responsibility.
- Is the Green Economy Coming?
- Rachel Jackson, March 2009. This paper discusses how a low carbon economy – one that relies very little on fossil fuels and energy sources with high greenhouse gas emissions – will improve the planet's success rate of tackling the climate predicament.
- Improving Climate Change Reporting: An ACCA/FTSE Group Discussion Paper
- ACCA/FTSE Group, July 2007. Following on from recent research this paper discusses opportunities and challenges for reporting on climate change in the future and its importance to different stakeholders.
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