Public policy and environmental proclivity as drivers of carbon accounting : a study of French SMEs

Jérôme, Tiphaine (Ecole hôtelière de Lausanne, HES-SO // University of Applied Sciences Western Switzerland) ; Alcouffe, Simon (Toulouse Business School, France) ; Gibassier, Delphine (Lloyds Banking Group Centre for Responsible Business, Birmingham Business School, UK)

This article explores the drivers of the voluntary adoption of an environmental management accounting (EMA) innovation, i.e. greenhouse gas (GHG) accounting. We classify a number of potential incentives into three categories (external, interactive, and internal) and test their influence on several stages of the EMA innovation adoption. Data are collected through a phone and web-based survey of French small and medium firms (SMEs) from various industries and analyzed with a logit ordered regression. Overall, we demonstrate that all three categories are significant although all drivers do not act as a stimulus of GHG accounting adoption. Our study provides elements for the definition of public policies incentivizing SMEs to engage in GHG management innovations, which could guide their environmental efforts and have considerable repercussions in terms of climate change.


Conference Type:
full paper
Faculty:
Economie et Services
School:
EHL
Subject(s):
Economie/gestion
Publisher:
St Andrews, Scotland, 28-30 August 2018
Date:
2018-08
St Andrews, Scotland
28-30 August 2018
Pagination:
21 p.
Published in:
Proceedings of the 30th International CSEAR, 2018
Appears in Collection:

Note: The status of this file is: restricted


 Record created 2018-10-23, last modified 2019-06-11

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