Abstract

This is the fourth in a series of books publishing the best contributions on environmental management accounting (EMA) from around the world. It has been developed by the Environmental Management Accounting Network (EMAN). Contributions are drawn primarily from papers presented at EMAN-EU and EMAN-Asia Pacific conferences in the last two years. Brought together in this volume are international examples of leading thinking and practice in this rapidly developing area. Sustainability Accounting and Reporting provides an up-to-date overview of the most current views, developments, costs and benefits in environmental and sustainability accounting and its links to reporting. The book discusses new developments in environmental accounting and investigates topics in and links between corporate environmental and sustainability issues as well as between strategy, measurement and information management, and between accounting and reporting. Papers presented in this research based publication have been through an independent peer review and thorough editing process to ensure the highest possible research quality for theory based submissions and, for the more applied contributions, the greatest potential usefulness and impact for corporate and public-policy practitioners. © 2006 Springer. All Rights Reserved. Document type: Part of book or chapter of book

Abstract

Tourism is becoming increasingly dependent on air transport. Recent scientific work has pointed out the significant and growing contribution of air transport to greenhouse gas (GHG) emissions. Obligations to reduce GHG emissions under the Kyoto Protocol and post-Kyoto instruments might make transport more expensive or even restricted in the future. This paper examines these questions and the issues raised by the increasing number of organisations offering voluntary carbon offsetting schemes as a means of compensating for emissions of GHGs, mostly from transport, which could help to stabilise or reduce emissions. There are substantial differences between the approaches chosen by these organisations in terms of their calculation of emissions, compensation measures, price levels, company structures and evaluation processes. The paper discusses these differences and their consequences for the efficiency and credibility of voluntary carbon offsetting schemes. Within this increasingly contested area, there is general agreement that increased clarity and regulation is required.

Abstract

This paper reports on a survey of stakeholder views on airport environmental capacity, commissioned by EUROCONTROL. The survey found divergent opinion on the role of environmental limits in conceptions of environmental capacity. While there is widespread agreement that environmental constraints are likely to prove increasingly problematic for European aviation, there is also a wide range of opinion regarding institutional aspects of their management.