Accounting for greenhouse gas emissions

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dc.contributor.advisorHerremans, Irene
dc.contributor.authorGoldenberg, Ariel
dc.date.accessioned2005-08-16T17:00:01Z
dc.date.available2005-08-16T17:00:01Z
dc.date.issued2004
dc.descriptionBibliography: p. 135-141en
dc.description.abstractThe Canadian government is in the process of developing legislation and policies to reduce national levels of greenhouse gas emissions. The first wave of these initiatives is aimed at large industrial emitters. The goal of this project is to provide the latter with recommendations on how they can best account for their emissions to facilitate compliance with the emerging regulatory regime. The project begins by considering the technical constraints associated with accurately developing a greenhouse gas inventory. It then looks at constitutional issues that inform the types of laws and policies that may be developed at the federal and provincial level. It continues by detailing the emerging reporting framework and the trading markets. Best current industry accounting and reporting practices are then documented. The project concludes with a case study that evaluates the potential of an alternative accounting methodology - activity-based costing (ABC) - to provide higher quality data to decision makers in emitting firms. ABC was found to provide a number of advantages over current best practices. These include its ability to help identify internal emission reduction opportunities and their associated costs, improve the quality of internal reports to management and external reports to stakeholders, and provide valuable information for emissions management strategies. Together these advantages can assist firms in more effectively meeting the identified policies and legislation, reducing their exposure to emissions-related liabilities, and participating effectively in emissions trading markets.en
dc.format.extentix, 141 leaves : ill. ; 30 cm.en
dc.identifier.citationGoldenberg, A. (2004). Accounting for greenhouse gas emissions (Master's thesis, University of Calgary, Calgary, Canada). Retrieved from https://prism.ucalgary.ca. doi:10.11575/PRISM/23083en_US
dc.identifier.doihttp://dx.doi.org/10.11575/PRISM/23083
dc.identifier.urihttp://hdl.handle.net/1880/41546
dc.language.isoeng
dc.publisher.facultyEnvironmental Design
dc.publisher.institutionUniversity of Calgaryen
dc.publisher.placeCalgaryen
dc.rightsUniversity of Calgary graduate students retain copyright ownership and moral rights for their thesis. You may use this material in any way that is permitted by the Copyright Act or through licensing that has been assigned to the document. For uses that are not allowable under copyright legislation or licensing, you are required to seek permission.
dc.titleAccounting for greenhouse gas emissions
dc.typemaster thesis
thesis.degree.grantorUniversity of Calgary
thesis.degree.nameMaster of Environmental Design (MEDes)
ucalgary.item.requestcopytrue
ucalgary.thesis.accessionTheses Collection 58.002:Box 1503 520492020
ucalgary.thesis.notesUARCen
ucalgary.thesis.uarcreleaseyen
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