Drivers of Tight Carbon Control in the Context of Climate Change Regulation

44 Pages Posted: 19 Mar 2020

See all articles by Binh Bui

Binh Bui

Victoria University of Wellington

Larelle Chapple

Queensland University of Technology - QUT Business School

Thu Phuong Truong

Victoria University of Wellington

Date Written: March 2020

Abstract

Our study examines the drivers of tight budgetary control in carbon management in the context of climate change regulation. Using the setting of New Zealand Emissions Trading Scheme (ETS), our study explores how firms manage their carbon performance using carbon‐focused budgetary control. Based on a survey data from New Zealand firms, including both those with and those without an ETS compliance obligations, our results suggest that economic and regulatory environmental pressures, the level of proactiveness of emissions management strategy, the level of integration of carbon issues in strategic and operational processes and the perceived importance of carbon issues are the significant drivers of tight carbon‐focused budgetary control.

Keywords: Tight budgetary control, Climate change issues, Carbon emissions

Suggested Citation

Bui, Binh and Chapple, Larelle and Truong, Thu Phuong, Drivers of Tight Carbon Control in the Context of Climate Change Regulation (March 2020). Accounting & Finance, Vol. 60, Issue 1, pp. 183-226, 2020, Available at SSRN: https://ssrn.com/abstract=3556080 or http://dx.doi.org/10.1111/acfi.12320

Binh Bui (Contact Author)

Victoria University of Wellington ( email )

P.O. Box 600
Wellington, 6140
New Zealand
+64 4 463 5076 (Fax)

HOME PAGE: http://www.victoria.ac.nz/sacl/staff/binhbui.aspx

Larelle Chapple

Queensland University of Technology - QUT Business School

GPO Box 2434
Brisbane, Queensland 4001
Australia

Thu Phuong Truong

Victoria University of Wellington ( email )

P.O. Box 600
Wellington, 6140
New Zealand
64 4 463 5233 (ext 8961) (Phone)
64 4 463 5076 (Fax)

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