Incorporating Carbon Emissions into Decision‐making—The Case of Transactional Connectivity
提出交易连接性作为财务与非财务信息连接的新维度，以碳排放会计为例，将碳排放信息添加到企业总账交易中，使资产负债表和损益表同时显示货币价值和碳排放，从而支持综合决策、提高信息可靠性。
This paper proposes transactional connectivity as a new dimension of connectivity between financial and non‐financial information. To incorporate non‐financial information into decision‐making, it must be available at the same level of granularity as financial information. A specific use case is transactional carbon accounting, which adds carbon emissions information to transactions recorded in a firm's general ledger. Consequently, general ledger accounts and, thus, the balance sheet and income statement show monetary values and carbon emissions. This strong connectivity between financial and carbon information (i) enables integrated thinking by considering carbon and financial information equally in decision‐making, (ii) provides more decision‐useful information for investors, and (iii) increases the reliability of carbon information as auditors can apply the same procedures as for financial information. Our paper adds to the ongoing debate on connectivity by proposing transactional connectivity as a new dimension of connectivity and by showing a use case for carbon emissions.