The Impact of Internal Carbon Pricing on Corporate Carbon Performance

Wang Shengshu

doi:10.20747/jcar.47.1-2_78

Bibliographic Information

Other Title

社内炭素価格が企業のカーボンパフォーマンスに与える影響に関する実証研究

Abstract

<p>This study focuses on internal carbon pricing (ICP), a new issue in environmental management accounting, and examines the effect of the introduction of ICP on corporate CO₂ emissions. The analysis confirmed that the introduction of ICP does not necessarily lead to a reduction in CO₂ emissions, but that the introduction of ICP reduces CO₂ emissions by increasing capital expenditures. This result suggests the importance of linking ICP to capital budgeting and investment decision making.</p>

Journal

The Journal of Cost Accounting Research

The Journal of Cost Accounting Research 47 (1-2), 78-89, 2023

The Japan Cost Accounting Association.

Keywords

Details 詳細情報について

CRID: 1390296973275941504

DOI: 10.20747/jcar.47.1-2_78

ISSN: 2432034X; 13496530

Text Lang: ja

Data Source

JaLC

Abstract License Flag: Allowed

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