Curbing Carbon: A Case Study in Measurement, Transparency, and the Challenges of Decarbonization
Megan F. Hess & Jane Stewart
Abstract
In the last decade, accountants have begun to play an important role in the measurement, reporting, and assurance of environmental, social, and governance (ESG) data. This introductory-level case introduces students to the process of calculating a carbon footprint by inventorying greenhouse gas emissions for an organization. It also helps students appreciate how voluntary disclosure of emissions data provides stakeholders with material information and motivates decarbonization efforts. The case further encourages students to think critically about how internal controls and assurance can improve the credibility of these disclosures. Students also gain experience with the process of evaluating and benchmarking sustainability performance across organizations. The case engages students in these learning activities by situating them in an organizational context that students can easily relate to—higher education. In a post-case learning assessment, students reported significant improvement in their comprehension and application of these learning objectives. JEL Classifications: M14.
Evidence weight
Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40
| F · citation impact | 0.50 × 0.4 = 0.20 |
| M · momentum | 0.50 × 0.15 = 0.07 |
| V · venue signal | 0.50 × 0.05 = 0.03 |
| R · text relevance † | 0.50 × 0.4 = 0.20 |
† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.