000 03141nam a22002417a 4500
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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