The role of accounting in supporting adaptation to climate change

Linnenluecke, Martina K., Birt, Jacqueline and Griffiths, Andrew (2015) The role of accounting in supporting adaptation to climate change. Accounting and Finance, 55 3: 607-625. doi:10.1111/acfi.12120

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Author Linnenluecke, Martina K.
Birt, Jacqueline
Griffiths, Andrew
Title The role of accounting in supporting adaptation to climate change
Journal name Accounting and Finance   Check publisher's open access policy
ISSN 0810-5391
Publication date 2015-01-01
Year available 2015
Sub-type Article (original research)
DOI 10.1111/acfi.12120
Open Access Status File (Author Post-print)
Volume 55
Issue 3
Start page 607
End page 625
Total pages 19
Place of publication Richmond, VIC, Australia
Publisher Blackwell Publishing
Language eng
Abstract The study is one of the first concerned with the topic of accounting and climate change adaptation. It proposes that the accounting role can support organisational climate change adaptation by performing the following functions: (i) a risk assessment function (assessing vulnerability and adaptive capacity), (ii) a valuation function (valuing adaptation costs and benefits) and (iii) a disclosure function (disclosure of risk associated with climate change impacts). This study synthesises and expands on existing research and practice in environmental accounting and sets the scene for future research and practice in the emerging area of accounting for climate risk.
Keyword Accounting
Climate change
Q-Index Code C1
Q-Index Status Confirmed Code
Institutional Status UQ

Document type: Journal Article
Sub-type: Article (original research)
Collections: Official 2016 Collection
UQ Business School Publications
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Citation counts: TR Web of Science Citation Count  Cited 8 times in Thomson Reuters Web of Science Article | Citations
Scopus Citation Count Cited 7 times in Scopus Article | Citations
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Created: Fri, 30 Jan 2015, 05:40:10 EST by Dr Martina Linnenluecke on behalf of UQ Business School