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Climate Change Governance and the Triple Bottom Line Model of Reporting: Delivering Accountability

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Climate Change Governance

Part of the book series: Climate Change Management ((CCM))

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Abstract

This chapter is designed to assess the mechanisms that allow companies to manage and then report on their climate change activities and emissions. This is to allow stakeholders to examine company disclosure to determine whether companies are applying a governance approach to this and whether this leads to accountability. The chapter is a review of current processes in climate change management and reporting. It discusses some of the options available to companies, particularly in Europe and North America. In particular, it assesses the notion of a triple bottom line. Companies have a range of options available to them which may not deliver stakeholder accountability. A set of questions is posed—encompassing emphasis, value of reporting and potential audiences for reporting—to enable stakeholders to critique both reporting in general and actual individual reports. The chapter brings together discussions concerning both management and accounting, and sets these in a governance context.

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Author information

Authors and Affiliations

  1. Department of Strategic Managment and Marketing, De Montfort University, Leicester, LE1 9BH, UK

    Kumba Jallow

Authors
  1. Kumba Jallow
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Correspondence to Kumba Jallow .

Editor information

Editors and Affiliations

  1. HafenCity Universiät Hamburg, Winterhuder Weg 29, Hamburg, 22085, Germany

    Jörg Knieling

  2. Wissenschaften Hamburg, Forschungs- und Transferzentrum,, Hochschule für Angewandte, Lohbruegger Kirchstr. 65, Hamburg, 21033, Germany

    Walter Leal Filho

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Jallow, K. (2013). Climate Change Governance and the Triple Bottom Line Model of Reporting: Delivering Accountability. In: Knieling, J., Leal Filho, W. (eds) Climate Change Governance. Climate Change Management. Springer, Berlin, Heidelberg. https://doi.org/10.1007/978-3-642-29831-8_17

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  • DOI: https://doi.org/10.1007/978-3-642-29831-8_17

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  • Publisher Name: Springer, Berlin, Heidelberg

  • Print ISBN: 978-3-642-29830-1

  • Online ISBN: 978-3-642-29831-8

  • eBook Packages: Business and EconomicsEconomics and Finance (R0)

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