000			03141nam a22002417a 4500
005			20250521110834.0
008			250521b |||||||| |||| 00| 0 eng d
020			_a9781032863085
082			_a363.738746 _bVAI
100			_aVaio, Assunta Di _924251
245			_aAccounting for carbon neutrality: _bcorporate accountability in the hydrogen economy
260			_bRoutledge _aLondon _c2025
300			_axiv, 251 p.
365			_aGBP _b145.00
490			_aRoutledge Studies in Accounting
500			_aTable 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
520			_aDespite 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)
650			_aCarbon neutral _924252
650			_aCarbon accounting _924253
650			_aHydrogen economy _924254
700			_aAli, Tayyab _924255
942			_cBK _2ddc
999			_c9988 _d9988