Accounting for carbon neutrality: corporate accountability in the hydrogen economy

By:

Vaio, Assunta Di

Contributor(s):

Ali, Tayyab

Material type: Text

TextSeries: Routledge Studies in AccountingPublication details: Routledge London 2025Description: xiv, 251 pISBN:

9781032863085

Subject(s):

DDC classification:

363.738746 VAI

Summary: Despite the progress made so far, the links between environmental, social and governance (ESG) sustainability pillars remain underexplored, particularly in the context of firms investing in hydrogen for decarbonization. In essence, hydrogen is a lynchpin connecting engineering ingenuity, economic viability, and strategic business decisions. Its multifaceted role underscores its significance in addressing contemporary challenges, driving innovation, and shaping a sustainable future through the accounting system. This book unravels the complexities of carbon control practices, offering insights into financial, operational, and sustainable dimensions. From the challenges of sustainability transitions and technology adoption to utilize renewable resources and disclosing decarbonization practices, the book explores the critical role of accounting tools and international regulatory frameworks like the United Nations 2030 Agenda, the European Union Green Deal, and Paris Agreement as organizational collective responsibility in shaping a sustainable future. By incorporating stakeholder, stewardship, legitimacy, institutional, resource dependency theories, the book bridges gaps in academic research and offers a fresh perspective on decarbonization in the hydrogen sector. The qualitative methodology provides a unified vision from strategies to implementation, guiding companies toward the contribution of the carbon neutrality goal in the hydrogen economy while ensuring accountability for their actions, conduct, and sustainability reporting. (https://www.routledge.com/Accounting-for-Carbon-Neutrality-Corporate-Accountability-in-the-Hydrogen-Economy/DiVaio-Ali/p/book/9781032863085)

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Holdings
Item type	Current library	Collection	Call number	Copy number	Status	Date due	Barcode
Book	Indian Institute of Management LRC General Stacks	Public Policy & General Management	363.738746 VAI (Browse shelf(Opens below))	1	Available		008729

Table of Contents:

PART I: Introduction 1. Hydrogen and the hydrogen economy's relationship with stakeholders 2. Renewable energy sources and hydrogen for decarbonization practices 3. Digital technologies and hydrogen for decarbonization practices PART II: Theoretical and Normative Background 4. Theoretical framework for decarbonization practices and the hydrogen economy 5. Regulatory framework for decarbonization practices and the hydrogen economy 6. Accounting standards and guidance for a carbon free economy: Hydrogen step forward PART III: Challenges and Trends 7. Accounting in the hydrogen economy for carbon neutrality 8. Accountability for accounting in the hydrogen economy 9. Hydrogen case studies and future perspectives

Despite the progress made so far, the links between environmental, social and governance (ESG) sustainability pillars remain underexplored, particularly in the context of firms investing in hydrogen for decarbonization. In essence, hydrogen is a lynchpin connecting engineering ingenuity, economic viability, and strategic business decisions. Its multifaceted role underscores its significance in addressing contemporary challenges, driving innovation, and shaping a sustainable future through the accounting system.

This book unravels the complexities of carbon control practices, offering insights into financial, operational, and sustainable dimensions. From the challenges of sustainability transitions and technology adoption to utilize renewable resources and disclosing decarbonization practices, the book explores the critical role of accounting tools and international regulatory frameworks like the United Nations 2030 Agenda, the European Union Green Deal, and Paris Agreement as organizational collective responsibility in shaping a sustainable future.

By incorporating stakeholder, stewardship, legitimacy, institutional, resource dependency theories, the book bridges gaps in academic research and offers a fresh perspective on decarbonization in the hydrogen sector. The qualitative methodology provides a unified vision from strategies to implementation, guiding companies toward the contribution of the carbon neutrality goal in the hydrogen economy while ensuring accountability for their actions, conduct, and sustainability reporting.

(https://www.routledge.com/Accounting-for-Carbon-Neutrality-Corporate-Accountability-in-the-Hydrogen-Economy/DiVaio-Ali/p/book/9781032863085)

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