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| Tekijä: | Engels, A. |
| Otsikko: | The European Emissions Trading Scheme: an exploratory study of how companies learn to account for carbon |
| Lehti: | Accounting, Organizations and Society
2009 : APR/MAY, VOL. 34:3-4 p.488-498 |
| Asiasana: | environmental accounting European Union organizational change competencies surveys companies Europe |
| Kieli: | eng |
| Tiivistelmä: | When the European Emissions Trading Scheme (hereafter as: EU ETS) was introduced in 2005, European companies were confronted with new organisational challenges. The study provides original data from a survey of the University of Hamburg, dealing with companies' response to the EU ETS in 2005-2007. The survey addressed all companies covered by the trading scheme in Germany, United Kingdom, Denmark and the Netherlands, and it was conducted three times. Results are provided on the companies that traded emission allowances, on their knowledge of their own CO2 abatement costs, on the organisational unit responsible for decisions on emissions trading, and on the use of internal and external sources of advice, and they reveal an insight into the cognitive resources that companies brought to bear when looking for an orientation in the new trading scheme. The framework of compentencies in which companies learn to account for carbon develops from the sources of advice and the internal assignment of responsibility. |
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