Does stakeholder pressure influence corporate GHG emissions reporting? Empirical evidence from Europe

Purpose – The purpose of this paper is to seek to shed light on the practice of incomplete corporate disclosure of quantitative Greenhouse gas (GHG) emissions and investigates whether external stakeholder pressure influences the existence, and separately, the completeness of voluntary GHG emissions disclosures by 431 European companies. Design/methodology/approach – A classification of reporting completeness is developed with respect to the scope, type and reporting boundary of GHG emissions based on the guidelines of the GHG Protocol, Global Reporting Initiative and the Carbon Disclosure Project. Logistic regression analysis is applied to examine whether proxies for exposure to climate change concerns from different stakeholder groups influence the existence and/or completeness of quantitative GHG emissions disclosure. Findings – From 2005 to 2009, on average only 15 percent of companies that disclose GHG emissions report them in a manner that the authors consider complete. Results of regression analyses suggest that external stakeholder pressure is a determinant of the existence but not the completeness of emissions disclosure. Findings are consistent with stakeholder theory arguments that companies respond to external stakeholder pressure to report GHG emissions, but also with legitimacy theory claims that firms can use carbon disclosure, in this case the incomplete reporting of emissions, as a symbolic act to address legitimacy exposures. Practical implications – Bringing corporate GHG emissions disclosure in line with recommended guidelines will require either more direct stakeholder pressure or, perhaps, a mandated disclosure regime. In the meantime, users of the data will need to carefully consider the relevance of the reported data and develop the necessary competencies to detect and control for its incompleteness. A more troubling concern is that stakeholders may instead grow to accept less than complete disclosure. Originality/value – The paper represents the first large-scale empirical study into the completeness of companies’ disclosure of quantitative GHG emissions and is the first to analyze these disclosures in the context of stakeholder pressure and its relation to legitimation.

The distributional and nutritional impacts and mitigation potential of emission-based food taxes in the UK

Agriculture and food production are responsible for a substantial proportion of greenhouse gas emissions. An emission based food tax has been proposed as one option to reduce food related emissions. This study introduces a method to measure the impacts of emission based food taxes at a household level which involves the use of data augmentation to account for the fact that the data record purchases and not consumption. The method is applied to determine the distributional and nutritional impacts of an emission based food tax across socio-economic classes in the UK. We find that a tax of £2.841/tCO2e on all foods would reduce food related emissions by 6.3% and a tax on foods with above average levels of emissions would reduce emissions by 4.3%. The tax burden falls disproportionately on households in the lowest socio-economic class because they tend to spend a larger proportion of their food expenditure on emission intensive foods and because they buy cheaper products and therefore experience relatively larger price increases.

New use of global warming potentials to compare cumulative and short-lived climate pollutants

Parties to the United Nations Framework Convention on Climate Change (UNFCCC) have requested guidance on common greenhouse gas metrics in accounting for Nationally determined contributions (NDCs) to emission reductions1. Metric choice can affect the relative emphasis placed on reductions of ‘cumulative climate pollutants’ such as carbon dioxide versus ‘short-lived climate pollutants’ (SLCPs), including methane and black carbon2, 3, 4, 5, 6. Here we show that the widely used 100-year global warming potential (GWP100) effectively measures the relative impact of both cumulative pollutants and SLCPs on realized warming 20–40 years after the time of emission. If the overall goal of climate policy is to limit peak warming, GWP100 therefore overstates the importance of current SLCP emissions unless stringent and immediate reductions of all climate pollutants result in temperatures nearing their peak soon after mid-century7, 8, 9, 10, which may be necessary to limit warming to “well below 2 °C” (ref. 1). The GWP100 can be used to approximately equate a one-off pulse emission of a cumulative pollutant and an indefinitely sustained change in the rate of emission of an SLCP11, 12, 13. The climate implications of traditional CO2-equivalent targets are ambiguous unless contributions from cumulative pollutants and SLCPs are specified separately.

Understanding the rapid summer warming and changes in temperature extremes since the mid-1990s over Western Europe

Analysis of observations indicates that there was a rapid increase in summer (June-August, JJA) mean surface air temperature (SAT) since the mid-1990s over Western Europe. Accompanying this rapid warming are significant increases in summer mean daily maximum temperature, daily minimum temperature, annual hottest day temperature and warmest night temperature, and an increase in frequency of summer days and tropical nights, while the change in the diurnal temperature range (DTR) is small. This study focuses on understanding causes of the rapid summer warming and associated temperature extreme changes. A set of experiments using the atmospheric component of the state-of-the-art HadGEM3 global climate model have been carried out to quantify relative roles of changes in sea surface temperature (SST)/sea ice extent (SIE), anthropogenic greenhouse gases (GHGs), and anthropogenic aerosols (AAer). Results indicate that the model forced by changes in all forcings reproduces many of the observed changes since the mid-1990s over Western Europe. Changes in SST/SIE explain 62.2% ± 13.0% of the area averaged seasonal mean warming signal over Western Europe, with the remaining 37.8% ± 13.6% of the warming explained by the direct impact of changes in GHGs and AAer. Results further indicate that the direct impact of the reduction of AAer precursor emissions over Europe, mainly through aerosol-radiation interaction with additional contributions from aerosol-cloud interaction and coupled atmosphere-land surface feedbacks, is a key factor for increases in annual hottest day temperature and in frequency of summer days. It explains 45.5% ± 17.6% and 40.9% ± 18.4% of area averaged signals for these temperature extremes. The direct impact of the reduction of AAer precursor emissions over Europe acts to increase DTR locally, but the change in DTR is countered by the direct impact of GHGs forcing. In the next few decades, greenhouse gas concentrations will continue to rise and AAer precursor emissions over Europe and North America will continue to decline. Our results suggest that the changes in summer seasonal mean SAT and temperature extremes over Western Europe since the mid-1990s are most likely to be sustained or amplified in the near term, unless other factors intervene.

Historical carbon budget of the brazilian ethanol program

This work models the carbon neutralization capacity of Brazil`s ethanol program since 1975. In addition to biofuel, we also assessed the mitigation potential of other energy products, such as, bioelectricity, and CO(2) emissions captured during fermentation of sugar cane`s juice. Finally, we projected the neutralization capacity of sugar cane`s bio-energy system over the next 32 years. The balance between several carbon stocks and flows was considered in the model, including the effects of land-use change. Our results show that the neutralization of the carbon released due to land-use change was attained only in 1992, and the maximum mitigation potential of the sugar cane sector was 128 tonnes Of CO(2) per ha in 2006. An ideal reconstitution of the deployment of the sugar cane sector, including the full exploitation of bio-electricity`s potential, plus the capture Of CO(2) released during fermentation, shows that the neutralization of land-use change emissions would have been achieved in 1988, and its mitigation potential would have been 390 tCO(2)/ha. Finally, forecasts of the sector up to 2039 shows that the mitigation potential in 2039 corresponds to 836 tCO(2)/ha, which corresponds to 5.51 kg Of CO(2) per liter of ethanol produced, or 55% above the negative emission level. (C) 2009 Elsevier Ltd. All rights reserved.

Are biofuels a feasible option?

Recently a number of objections have been raised against the use of ethanol produced from agricultural products such as maize, sugarcane, wheat or sugar beets as a replacement for gasoline, despite some of their advantages such as being cleaner and to some extent renewable. We address these objections in this paper. Topics discussed include the ""corn connection"" (which was theorized to be a cause of deforestation in the Amazonia), the rise of food prices due to ethanol production and the real possibilities of ethanol in reducing greenhouse gas emissions. It has been shown that such concerns are grossly exaggerated and that ethanol from sugarcane, as produced in Brazil, is the preferred option for the production of fuel not only in terms of cost but also as a favourable energy balance. Finally, the possibility of expanding ethanol production to other sugar-producing countries is also discussed. (C) 2008 Elsevier Ltd. All rights reserved.

The emerging global tourism geography : an environmental sustainability perspective

The current development of tourism is environmentally unsustainable. Specifically, tourism’s contribution to climate change is increasing while other sectors are reducing their greenhouse gas emissions. This paper has two goals: reveal the main structural cause for tourism’s emission growth and show the consequences thereof for (mitigation) policies. It is reasoned that the main cause for tourism’s strong emission growth is the time-space expansion of global tourism behavior. Contemporary tourism theory and geography fail to clearly describe this geographical development, making it difficult to understand this expansion and develop effective policies to mitigate environmental impacts. Therefore, this paper explores some elements of a ‘new tourism geography’ and shows how this may help to better understand the causes of the environmentally unsustainable development of tourism with respect to climate change and devise mitigation policies.

A reestruturação do setor sucroenergético no Brasil: uma análise do período entre 2005 e 2011

O mundo está diante do desafio de reduzir as emissões de gases do efeito estufa (GEEs) e encontrar fontes renováveis de energia, na busca da segurança energética. Os biocombustíveis são uma alternativa viável e, nesse sentido, o Brasil deu um exemplo para mundo ao criar o Proálcool em 1975, que foi um programa bem sucedido de substituição da gasolina pelo etanol produzido a partir da cana-de-açúcar. Essa iniciativa contou com a participação do Governo Brasileiro no incentivo e na regulamentação do setor sucroenergético. A partir da sua liberalização em 1999, a indústria canavieira passou por uma importante reestruturação. Este estudo teve como objetivo descrever esse movimento e analisar suas possíveis consequências para o setor. Para isso, foi realizada uma pesquisa sobre a reestruturação da indústria canavieira, entre 1999 e 2011, dando ênfase aos dois ciclos de operações de Fusões & Aquisições ocorridos nesse período. Como principais resultados têm-se a consolidação dos maiores grupos de usinas da Região Centro Sul, que aumentaram a sua participação na moagem de cana e ampliaram suas estruturas produtivas por meio da aquisição de usinas concorrentes e da construção de greenfields. Além disso, foi possível observar o rápido crescimento da participação do capital estrangeiro, juntamente com a entrada de grupos de outros setores industriais. A reestruturação terá consequências positivas para o Brasil, principalmente pela profissionalização do setor sucroenergético e pela capacidade de retomar o ritmo de crescimento da produção de cana-de-açúcar, que foi interrompido pela crise financeira mundial de 2008. Para isso, será necessário investir na ampliação dos canaviais e também na construção de novas usinas.

Why join a carbon club?: a study of the banks participating in the Brazilian “Business for Climate Platform”

Why do firms that present low levels of (direct) carbon emissions participate in “carbon clubs”, which have the goal of managing and reducing greenhouse gas (GHG) emissions? In order to answer this question, we collected data from both primary and secondary sources from firms operating in the Brazilian banking sector, which are members of the Businesses for Climate Platform (Plataforma Empresas pelo Clima e EPC). We first looked for answers in the institutional theory and resource based view of the firm (RBV). By confronting the arguments presented by these streams of scientific enquiry with empirical data, we worked on theory testing. In particular, we analyzed the institutional pressures and resources and capabilities of the focus companies, in order to understand the rationales for proactive sustainability management. We found evidences of the arguments presented by both the institutional theory and the RBV. By studying an industry that is not a frequent subject to research on socio-environmental issues e for not being considered of high impact e in an emerging market economy, the research contributes to both the further development of the institutional theory and the advancement of sustainability management in corporations.

Proposta de localização de uma unidade de tratamento de óleo e gordura residual de fritura na cidade do Natal/RN para produção de biodiesel

This work addresses biodiesel by transesterification from the use of waste frying oil as a possible technological alternative for both reducing greenhouse gas emissions and by presenting themselves as an environmental call to designate a rational use of oil when no longer played in the environment to become renewable energy. It has proposed location of a residual oil and fat treatment plant to produce biodiesel, using models of Location and Routing for the improvement of routes. To achieve the goal, questionnaires were administered in establishments that use oil or vegetable fat in their productive activities in order to quantify the residue, to analyze actions and environmental perception of people who work directly with the residue on the destination you are being given to oil and fat used. It has indicated using of two single setup location, the method of Center of Gravity and the model of Ardalan, a geographical point that minimizes the costs of transporting waste to the treatment plant. Actions have been proposed for the improvement of collection routes this residue using the Routing Method of Scanning, as an illustration. The results demonstrated the lack of knowledge of the people who deal directly with large amounts of waste, on the environmental impacts caused by their incorrect disposal. The models used were uniform since point out to neighborhoods in similar regions. The neighborhoods of Lagoa Nova / Morro Branco (Ardalan) and Nova Descoberta (Center of Gravity) as ideal for the installation of treatment plant. However, it is suggested to be tested other models that take into account new variables than those used (supply of waste and the distance between points). The routing through the method of scanning has shown that it is possible, in a simple way to optimize routes in order to reduce distances and therefore the logistics costs in the collection of such waste. Introducing a route as a test to gather the twenty largest oil suppliers used in sample frying, using as a main factor time 8 hour of working shift every day

Estudo de materiais mesoporosos funcionalizados com diferentes aminas para captura do dióxido de carbono através do processo de adsorção

Intensive use of machinery and engines burning fuel dumps into the atmosphere huge amounts of carbon dioxide (CO2), causing the intensification of the greenhouse effect. Climate changes that are occurring in the world are directly related to emissions of greenhouse gases, mainly CO2, gases, mainly due to the excessive use of fossil fuels. The search for new technologies to minimize the environmental impacts of this phenomenon has been investigated. Sequestration of CO2 is one of the alternatives that can help minimize greenhouse gas emissions. The CO2 can be captured by the post-combustion technology, by adsorption using adsorbents selective for this purpose. With this objective, were synthesized by hydrothermal method at 100 °C, the type mesoporous materials MCM - 41 and SBA-15. After the synthesis, the materials were submitted to a calcination step and subsequently functionalized with different amines (APTES, MEA, DEA and PEI) through reflux method. The samples functionalized with amines were tested for adsorption of CO2 in order to evaluate their adsorption capacities as well, were subjected to various analyzes of characterization in order to assess the efficiency of the method used for functionalization with amines. The physic-chemical techniques were used: X- ray diffraction (XRD), nitrogen adsorption and desorption (BET/BJH), scanning electron microscopy (SEM), transmission electron microscopy (TEM), CNH Analysis, Thermogravimetry (TG/DTG) and photoelectron spectroscopy X-ray (XPS). The CO2 adsorption experiments were carried out under the following conditions: 100 mg of adsorbent, at 25 °C under a flow of 100 ml/min of CO2, atmospheric pressure and the adsorption variation in time 10-210 min. The X-ray diffraction with the transmission electron micrographs for the samples synthesized and functionalized, MCM-41 and SBA-15 showed characteristic peaks of hexagonal mesoporous structure formation, showing the structure thereof was obtained. The method used was efficient reflux according to XPS and elemental analysis, which showed the presence of amines in the starting materials. The functionalized SBA -15 samples were those that had potential as best adsorbent for CO2 capture when compared with samples of MCM-41, obtaining the maximum adsorption capacity for SBA-15-P sample

Fractal dimension and anisotropy of soil CO2 emission in an agricultural field during fallow

Fundação de Amparo à Pesquisa do Estado de São Paulo (FAPESP)

Nitrous oxide production and potential denitrification in soils from riparian buffer strips: Influence of earthworms and plant litter

Vegetated riparian buffer strips have been established in Southern Quebec (Canada) in order to intercept nutrients such as nitrate (NO(3)(-)) and protect water quality near agricultural fields. Buffer strips may also favour denitrification through a combination of high soil moisture, NO(3)(-) and carbon supply, which could lead to the production of nitrous oxide (N(2)O), a greenhouse gas. Denitrification could be further amplified by the presence of earthworms, or by plant species that promote earthworm and bacterial activity in soils. Soils from four farms, comprising maize fields and adjacent buffer strips, were sampled in the fall of 2008. A total of six earthworm species were found, but average earthworm biomass did not differ between buffer strips and maize agroecoecosystems. Nitrate concentrations and net nitrification rates were higher in the maize fields than in the buffer strips: there was no difference in N(2)O production in soils collected from the two sampling locations. Potential denitrification, measured by acetylene inhibition, varied by two orders of magnitude, depending on experimental conditions: when amended with H(2)O or with H(2)O + NO3-, potential denitrification was higher (P < 0.05) in soils from buffer strips than from maize fields. Potential denitrification was highest in soils amended with H(2)O+glucose, or with H(2)O+ NO(3)(-) + glucose. Using microcosms, we tested the effect of litter-soil mixtures on earthworm growth, and the effect of earthworm-litter-soil mixtures on potential denitrification. Based on four categories of chemical assays, litters of woody species (oak, apple, Rhododendron) were generally of lower nutritional quality than litter from agronomic species (alfalfa, switchgrass, corn stover). Alfalfa litter had the most positive effect, whereas apple litter had the most negative effect, on earthworm growth. Potential denitrification was 2-4 times higher in earthworm-litter-soil mixtures than in plain soil. Litter treatments that included corn stover had lower potential denitrification than those that included alfalfa or switchgrass, whereas litter treatments that included oak had lower potential denitrification than those that included apple or Rhododendron. Results suggest that potential N(2)O emissions may be higher in riparian buffer strips than in adjacent maize fields, that N(2)O emissions in buffer strips may be amplified by comminuting earthworms, and that plant litters that reduce earthworm growth may not be best at mitigating N(2)O emissions. (c) 2010 Elsevier B.V. All rights reserved.

Metano entérico de bovinos leiteiros em condições tropicais brasileiras

The objective of this work was to quantify methane (CH4) emission using the sulfur hexafluoride (SF6) tracer technique, by dairy cattle on pasture in Brazilian tropical field conditions. Measurements were performed in the rainy season, with Holstein and Holstein x Zebu crossbred, from lactating and dry cows and heifers grazing fertilized Tobiatã grass, and heifers grazing unfertilized Brachiaria grass. Methane and SF6 concentrations were determined by gas chromatograph. Methane emissions by lactating cows varied from 13.8 to 16.8 g/hour, by dry cows from 11.6 to 12.3 g/hour, by heifers grazing fertilized grass was 9.5 g/hour and by heifers grazing unfertilized grass varied from 7.6 to 8.3 g/hour or 66 to 72 kg/head/year. Methane emission per digestive dry matter intake (DMDI) varied from 42 to 69 g/kg DMDI for lactating cows, 46 to 56 g/kg for dry cows, 45 to 58 g/kg for heifers grazing fertilized grass and 58 to 62 g/kg for heifers in unfertilized grass pasture. The CH4 emission measured on dairy cattle feeding tropical grasses was higher than that observed for temperate climate conditions.

Climate Change and Development in Latin America and the Caribbean. Overview 2009

Includes bibliography