Examining distinct carbon cost structures and climate change abatement strategies in CO2polluting firms
研究了碳密集型企业的产品产量、碳成本与二氧化碳排放量的关系，并识别了影响企业气候变化减缓策略的因素，发现不同行业碳成本结构差异显著，而生态效率提升在增长战略下难以有效减少排放。
Purpose A management accounting perspective that underscores a quest for reducing conventionally appraised costs, negative output costs as well as heightened eco-efficiency has been used in pursuit of the study’s two main study objectives. The purpose of this paper is twofold: first, the study seeks to further understanding of the relationship between product output volume, carbon costs, and CO 2 emission volume in carbon-intensive firms. Second, it identifies factors affecting climate change abatement strategies pursued by these firms. Heightening appreciation of the climate change challenge, combined with minimal CO 2 emission research undertaken from a cost management perspective, underscores the significance of the study. Design/methodology/approach A triangulation of quantitative and qualitative data collected from Slovenian firms that operate in the European Union Emissions Trading Scheme has been deployed. Findings CO 2 polluting firms exhibit differing carbon cost structures that result from distinctive drivers of carbon consumption (product output vs capacity level). Climate change abatement strategies also differ across carbon-intensive sectors (energy, manufacturing firms transforming non-fossil carbon-based materials, and other manufacturing firms) but are relatively homogeneous within them. Practical implications From a managerial perspective, the study demonstrates that carbon efficiency improvements are generally not effective in triggering corporate CO 2 emission reduction when firms pursue a growth strategy. Social implications Global warming signifies that CO 2 emissions constitute a social problem. The study has the potential to raise societal awareness that the causality of the manufacturing sector’s CO 2 emissions is complex. Further, the study highlights that while more efficient use of environmental resources is a prerequisite of enhanced ecological sustainability, in isolation it fails to signify improved ecological sustainability in manufacturing operations. Originality/value The paper has high originality as it reports one of the first management accounting studies to explore the distinction between combustion- and process-related CO 2 emissions. In addition, it provides distinctive support for the view that eco-efficiency is more consistent with the economic than the environmental pillar of sustainability.