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Research on environmental accounting: past studies and future trends

  • Published: 19 November 2023

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research topics on environmental accounting

  • Jessica París Paricio   ORCID: orcid.org/0000-0002-5903-1093 1 ,
  • M. Pilar Curós Vilà 2 ,
  • Keivan Amirbagheri 1 &
  • Agustín Torres Martínez 2  

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This study aims to address a comprehensive analysis of the structure of publications and citations on environmental accounting. A total of 1370 indexed articles were analyzed using the Scopus database and characterized by bibliometric indicators such as the most cited authors, journals, universities, and countries with the highest number of publications.Our findings demonstrate a large increase in research on environmental accounting over the period analyzed (1976–2020), with 643 articles cited at least 10 times and 1182 articles cited at least once. Furthermore, the most relevant articles on the topic, as well as leading countries, institutions, journals, and authors, have been identified. Our methodology involves a descriptive quantitative analysis, specifically a bibliometric study, which is one of the most commonly used research methods for identifying research trends. Using VOSviewer software, we extracted different co-citation clusters of articles and authors. The contribution of this paper to academic literature is evident in the identification of trends and the evolution of scientific production related to environmental accounting. This research can be useful for governments, company directors, and researchers who continue to enhance their knowledge in this field with the aim of improving environmental accounting practices.

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Department of Industrial Organization, Escola Universitaria Salesiana de Sarrià (EUSS), Pg, Sant Joan Bosco, 74, 08017, Barcelona, Spain

Jessica París Paricio & Keivan Amirbagheri

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M. Pilar Curós Vilà & Agustín Torres Martínez

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París Paricio, J., Curós Vilà, M.P., Amirbagheri, K. et al. Research on environmental accounting: past studies and future trends. Environ Dev Sustain (2023). https://doi.org/10.1007/s10668-023-04170-4

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Home » Blog » Dissertation » Topics » Accounting » Environmental Accounting » 80 Environmental Accounting Research Topics

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80 Environmental Accounting Research Topics

FacebookXEmailWhatsAppRedditPinterestLinkedInIf you are a student seeking compelling research topics in Environmental Accounting, you have come to the right place with our comprehensive list of issues. When it comes to Environmental Accounting, a field of study that has gained remarkable significance in an era of escalating ecological concerns, selecting a compelling research topic can be both […]

environmental accounting research topics

If you are a student seeking compelling research topics in Environmental Accounting, you have come to the right place with our comprehensive list of issues. When it comes to Environmental Accounting, a field of study that has gained remarkable significance in an era of escalating ecological concerns, selecting a compelling research topic can be both exhilarating and daunting. As the world grapples with complex environmental challenges, the role of accounting in measuring, reporting, and addressing these issues has become indispensable.

This blog post is tailored to students searching for thought-provoking research topics within Environmental Accounting. Whether you are driven by a passion for sustainability, a fascination with numbers, or a desire to drive positive change, this guide aims to inspire, direct, and refine your quest for a research topic that not only aligns with your academic aspirations but also contributes meaningfully to the discourse surrounding our planet’s well-being.

A List Of Potential Research Topics In Environmental Accounting:

  • Assessing the impact of carbon pricing on corporate sustainability strategies.
  • Analyzing the effectiveness of carbon disclosure programs on firm performance.
  • Exploring the challenges of standardizing environmental accounting practices globally.
  • Exploring the link between the UK’s biodiversity action plans and corporate sustainability reporting.
  • A comparative analysis of environmental reporting practices between UK and EU companies.
  • The effect of environmental litigation and legal compliance costs on financial statements.
  • The role of big data analytics in enhancing environmental accounting accuracy.
  • Exploring the role of environmental metrics in credit risk assessment.
  • Investigating the influence of environmental regulations on financial reporting practices.
  • The role of the UK’s mandatory carbon reporting scheme in influencing corporate behavior.
  • Assessing the alignment of UK companies’ ESG disclosures with global reporting standards.
  • Environmental accounting’s role in disaster preparedness and recovery.
  • Measuring the impact of UK carbon pricing policies on corporate financial performance.
  • Analyzing the relationship between remote operations and water use efficiency.
  • Assessing the cost-effectiveness of pollution control measures.
  • Measuring the effectiveness of the UK’s plastic packaging tax in promoting circular economy.
  • Exploring the connection between environmental accounting and investor relations.
  • The resilience of environmental accounting practices amidst the COVID-19 pandemic.
  • Exploring the potential of carbon offsetting in achieving net zero emissions.
  • Assessing the adoption of environmental management systems and financial performance.
  • A comparative review of environmental accounting practices across different industries.
  • Analyzing the relationship between environmental accounting and social responsibility: a review.
  • Analyzing the impact of remote work policies on carbon footprints and financial reporting.
  • Measuring the environmental costs of land degradation and habitat loss.
  • The role of environmental auditing in ensuring accountability and transparency.
  • The integration of environmental accounting in public sector financial reporting.
  • Analyzing the integration of ESG factors in environmental performance reporting.
  • Evaluating the long-term financial benefits of renewable energy investments.
  • Measuring the social and environmental return on impact investments.
  • Investigating the relationship between environmental accounting and taxation.
  • Assessing the long-term financial benefits of health and safety investments in the post-covid era.
  • The role of environmental accounting in building sustainable and pandemic-resilient businesses.
  • Analyzing the use of environmental accounting in non-profit organizations.
  • Exploring the role of environmental risk disclosure in investment decision-making.
  • Analyzing the materiality of biodiversity-related information in corporate reports.
  • A critical review of theoretical frameworks in environmental accounting research.
  • The nexus between circular economy adoption and financial performance.
  • The implications of climate change on long-term financial planning.
  • Measuring the financial benefits of food waste reduction initiatives.
  • The UK’s green finance strategy influences investment decisions and reporting.
  • Assessing the materiality of environmental costs in financial reporting.
  • The financial benefits of implementing energy efficiency measures in organizations.
  • Examining the relationship between greenwashing and financial performance.
  • Exploring the link between environmental accounting and financial performance: a meta-analysis.
  • The influence of eco-labeling on consumer behavior and financial performance.
  • Exploring the implications of Brexit on environmental accounting and reporting in the UK.
  • Exploring the role of environmental auditing in enhancing corporate accountability: a review.
  • Exploring the influence of the pandemic on corporate ESG disclosures and investor reactions.
  • Exploring the link between CEO compensation and environmental performance.
  • Measuring social impact investments through environmental accounting metrics.
  • Measuring the effectiveness of emission reduction initiatives in supply chains.
  • The financial consequences of industrial water pollution incidents.
  • Analyzing the connection between corporate social responsibility and financial reporting.
  • Measuring the economic value of ecosystem services in business operations.
  • Exploring the link between gender diversity and environmental performance.
  • A systematic review of methodologies for measuring environmental costs in financial reporting.
  • Assessing the financial impacts of air pollution control measures.
  • The role of environmental accounting in influencing corporate strategy.
  • Quantifying the economic value of biodiversity conservation in corporate settings.
  • Measuring the financial impacts of climate resilience strategies.
  • The effect of environmental disclosures on firm reputation and market value.
  • A comparative analysis of environmental management accounting practices in different industries.
  • Assessing the financial implications of sustainable agriculture practices.
  • Analyzing the financial impacts of the UK’s renewable energy targets on businesses.
  • Integrating natural capital accounting into national economic policies.
  • The influence of virtual collaboration technologies on travel-related emissions and financial reporting.
  • Assessing the financial implications of e-waste management and recycling.
  • An integrative review of environmental accounting’s impact on corporate decision-making.
  • Assessing the integration of natural capital accounting in UK companies’ financial reports.
  • Measuring the economic value of restoring ecosystems and habitats.
  • Measuring the carbon footprint of investment portfolios.
  • Analyzing the evolution of environmental accounting standards: a literature review.
  • Valuating the implementation of sustainability accounting standards in multinational corporations.
  • The integration of sustainable supply chain practices and financial reporting.
  • Analyzing the economic value of carbon sequestration in forests.
  • The role of environmental liability reporting in company valuation.
  • The role of environmental accounting in achieving the un sustainable development goals.
  • Assessing the effect of COVID-19 on consumer behavior and its implications for green marketing and reporting.
  • Measuring changes in air quality and their effects on corporate sustainability reporting.
  • The integration of environmental and financial risk management strategies.

In conclusion, the diverse array of Environmental Accounting research topics outlined above offers a rich landscape for dissertation research across various degree levels. These topics address critical environmental challenges and contribute to advancing accounting practices with sustainability in mind. From the micro-level exploration of carbon accounting methodologies to the macro-level analysis of policy implications, students and scholars engaging with these subjects are poised to make significant contributions to academia and real-world environmental stewardship.

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Sustainability Accounting, Management and Policy Journal

ISSN : 2040-8021

Article publication date: 2 June 2022

Issue publication date: 1 September 2022

This paper aims to conduct an analysis of management research based on impact measures, with a focus on the accounting discipline and the environment theme. Using author and journal data as units of analysis, this study seek to determine the representation of environmental accounting researchers among the most cited accounting authors and the consideration given to environmental issues in the impact assessment of management journals.

Design/methodology/approach

This study collects and quantitatively analyzes the publications and citations of the 50 most cited accounting authors and run a principal component analysis on a collection of journal-centered indicators and rankings.

This study finds that – among the most cited accounting authors – environmental accounting researchers hold a relatively influential position although their research is mainly published in non-top-tier accounting journals. This study also documents that some environment-themed journals suffer from significant disadvantages in peer-reviewed journal rankings.

Practical implications

Environmental accounting researchers are likely to disseminate their research in other media than in top-tier journals. This may have an impact on the academic viability of this field.

Social implications

Despite their strong connection to societal issues, some research themes could become understudied if journal rankings are not able to consider publication outlets in a more comprehensive way. There is a strong need for a broader consideration of scientific production, particularly in relation to its overall societal impact.

Originality/value

To the best of the authors’ knowledge, this is the first time an empirical analysis, combining author and journal data and documenting such findings, has been presented for publication. This study means to provide some descriptive insights into where environmental accounting researchers and environment-themed journals stand.

  • Impact factor
  • Journal rankings
  • Research assessment
  • Research impact

Acknowledgements

The authors appreciate the thoughtful and relevant comments from Erica Pimentel. Charles Cho acknowledges the financial support provided by the Erivan K. Haub Chair in Business and Sustainability at the Schulich School of Business.

Cho, C.H. , Jérôme, T. and Maurice, J. (2022), "Assessing the impact of environmental accounting research: evidence from citation and journal data", Sustainability Accounting, Management and Policy Journal , Vol. 13 No. 5, pp. 989-1014. https://doi.org/10.1108/SAMPJ-09-2021-0384

Emerald Publishing Limited

Copyright © 2022, Emerald Publishing Limited

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An Introduction to Environmental Accounting as a Business Management Tool: Key Concepts and Terms

This primer focuses on the application of environmental accounting as a managerial accounting tool for internal business decisions. Moreover, the term environmental cost has at least two major dimensions: (1) it can refer solely to costs that directly impact a company's bottom line (here termed "private costs"), or (2) it also can encompass the costs to individuals, society, and the environment for which a company is not accountable (here termed "societal costs"). The discussion in this primer concentrates on private costs because that is where companies starting to implement environmental accounting typically begin. However, much of the material is applicable to societal costs as well.

  • Introduction to Environmental Accounting (pdf) (206.6 KB)
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Impact Accounting: Raising ESG Reporting Standards

Sponsor content from Pure Storage.

research topics on environmental accounting

by Charles Giancarlo

Environmental, social, and governance (ESG) frameworks began in 2004 as a concept from the United Nations to help investors assess a company’s global impact and drive corporate responsibility. In the 20 years since its introduction as a broad concept without strict guidelines, ESG has become politicized. Detractors argue that it introduces divisive social causes into corporate decision making.

Certainly, there are many areas for serious debate within the topics of social responsibility and corporate governance. However, anything done with greater efficiency is a general good. Reducing waste and pollution is positive for all concerned, and the reduction of uncontrolled costs to society is to be applauded.

Still, the ESG measurement landscape has become highly fragmented, marked by inconsistent standards and , making environmental reporting unreliable , often misleading, and difficult to interpret. Today, 75% of companies say they are unprepared for upcoming ESG audits, according to Reuters .

Confusing Calculations

Companies reporting ESG metrics must sift through many layers of supply and distribution chains over which they have little oversight and must deal with diverse methodologies, agencies, and reports. They must estimate the environmental impact of partners far out in their supply chains with which they have no direct business, leading to both scalability and accuracy issues, and to potential manipulation, as SEC settlements show. If unchecked, ESG compliance costs will rise sharply, risking report reliability, according to CNN .

The confusing comparisons of various ESG measurements’ environmental performance exemplify the challenge businesses and consumers face in evaluating products’ and companies’ environmental claims. “Greenwashing”—companies’ dishonest efforts to embellish their environmental credentials, engage in selective reporting, or use carbon credits with dubious effectiveness—has become a common problem.

No reasonable person would argue about whether companies should do better in addressing sustainability issues. Proponents say ESG has proved to be a compass for identifying companies that excel financially, demonstrating that prioritizing environmental sustainability, social responsibility, and governance is both good economics and good ethics.

However, disentangling ESG’s components into separate priorities would simplify and reduce needless complexity and disagreement. With the advancement of artificial intelligence, new energy and environmental challenges will also necessitate new dialogue among all stakeholders.

The Impact of Impact Accounting

So the question remains: How can organizations most efficiently and effectively reduce their corporate environmental impact with integrity and clarity?

Historically, market-based mechanisms and transparent corporate practices have driven global economic growth, expanding the middle class and enhancing living standards worldwide. Today’s environmental sustainability challenges stem from the absence of these market-based mechanisms in managing critical resources, pollution, and waste.

The good news is that the practices and tools exist to address this measurement gap through impact accounting . By using impact accounting standards, companies can:

• Use their existing cost accounting capabilities for externalities—the indirect costs (such as carbon dioxide or other pollution) that companies impose on society but that do not show up in their financial statements or products’ specifications;

• Use universal standardized measures for these indirect costs; and

• Employ standard audit practices and auditors to ensure fair, common, and supportable numbers and reports across companies and industries.

Impact accounting is transparent and scalable because it allows each organization to use the metrics its direct suppliers provide to its own accounts, and then to transform these inputs into metrics for their customers.

This is a far more efficient process than having every company analyze the many layers in its supply chain. It uses standardized metrics for each critical resource and integrates them into its financial reporting. And it allows companies to incorporate these costs into their product pricing and features. In so doing, impact accounting also creates a competitive market based on products’ environmental qualities, while fostering transparency through standard auditing oversight.

For public companies, impact accounting transforms the environmental landscape. It introduces a market-based mechanism that quantifies the environmental impact of production, packaging, and usage of products and services in monetary terms, creating a competitive market for the reduction of externalities, which in time will lead to a significant reduction of external costs to society.

Through impact accounting, each supplier can disclose to customers the true resource costs to manufacture and use their product, in addition to the product’s price. The practice expands traditional cost accounting to incorporate societal costs—addressing the gap where companies cover direct costs, like consumption of energy and materials, but not the environmental costs of emissions or waste disposal.

Integrating these costs into both product sales and corporate financial reporting allows companies to report profits alongside resource usage such as energy, water, precious metals, and even plastics, providing a true total cost of production and a true audited view of the environmental footprint to ensure fairness and comparability. Importantly, impact accounting is a scalable and efficient practice for businesses that aligns with increasing consumer demand for sustainable practices, marrying profitability with sustainability.

Leading Sustainable Change

Modern efficiency relies on accurate pricing and audited statements, fostering business trust. Impact accounting extends this trust by quantifying indirect costs, promoting efficiency, and allowing choices based on resource efficiency and product value. This approach is gaining traction among institutions like Pure Storage.

Adopting impact accounting and innovating to reduce the energy and carbon footprint of business takes society steps closer to a transparent, accountable, and sustainable future, which is beneficial for our collective well-being. Pure Storage is replacing outdated, energy-intensive hard disk drives with efficient flash storage, cutting energy use and power-related emissions by up to 85%, and setting the standard in environmental reporting in the data storage industry through impact accounting.

We call on technology leaders to help reduce the energy demands of data centers, which are projected to double to 4% of global electricity use in the next two years. Impact accounting will reduce the cost of and confusion in ESG reporting and benefit all customers, significantly strengthen our communities, and allow businesses to play a sizable role in leading us toward a more sustainable future.

Learn more about Pure Storage’s sustainable tech infrastructure and its impact on reducing energy consumption and minimizing e-waste.

Charles Giancarlo is the CEO of Pure Storage 

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April 29, 2024

This article has been reviewed according to Science X's editorial process and policies . Editors have highlighted the following attributes while ensuring the content's credibility:

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Study provides new global accounting of Earth's rivers

Study provides new global accounting of earth's rivers

A study led by NASA researchers provides new estimates of how much water courses through Earth's rivers, the rates at which it's flowing into the ocean, and how much both of those figures have fluctuated over time—crucial information for understanding the planet's water cycle and managing its freshwater supplies.

The results also highlight regions depleted by heavy water use, including the Colorado River basin in the United States, the Amazon basin in South America, and the Orange River basin in southern Africa.

For the study , which was recently published in Nature Geoscience , researchers at NASA's Jet Propulsion Laboratory in Southern California used a novel methodology that combines stream-gauge measurements with computer models of about 3 million river segments around the world.

The scientists estimate that the total volume of water in Earth's rivers on average from 1980 to 2009 was 539 cubic miles (2,246 cubic kilometers). That's equivalent to half of Lake Michigan's water and about 0.006% of all fresh water, which itself is 2.5% of the global volume. Despite their small proportion of all the planet's water, rivers have been vital to humans since the earliest civilizations.

Although researchers have made numerous estimates over the years of how much water flows from rivers into the ocean, estimates of the volume of water rivers collectively hold—known as storage—have been few and more uncertain, said JPL's Cédric David, a co-author of the study.

He likened the situation to spending from a checking account without knowing the balance. "We don't know how much water is in the account, and population growth and climate change are further complicating matters," David said.

"There are many things we can do to manage how we're using it and make sure there is enough water for everyone, but the first question is: How much water is there? That's fundamental to everything else."

Estimates in the paper could eventually be compared with data from the international Surface Water and Ocean Topography (SWOT) satellite to improve measurements of human impacts on Earth's water cycle. Launched in December 2022, SWOT is mapping the elevation of water around the globe, and changes in river height offer a way to quantify storage and discharge.

'Fingerprints' of water use

The study identified the Amazon basin as the region with the most river storage, holding about 204 cubic miles (850 cubic kilometers) of water—roughly 38% of the global estimate. The same basin also discharges the most water to the ocean: 1,629 cubic miles (6,789 cubic kilometers) per year. That's 18% of the global discharge to the ocean, which averaged 8,975 cubic miles (37,411 cubic kilometers) per year from 1980 to 2009.

Although it's not possible for a river to have negative discharge—the study's approach doesn't allow for upstream flow—for the sake of accounting, it is possible for less water to come out of some river segments than went in. That's what the researchers found for parts of the Colorado, Amazon, and Orange river basins, as well as the Murray-Darling basin in southeastern Australia. These negative flows mostly indicate intense human water use.

"These are locations where we're seeing fingerprints of water management," said lead author Elyssa Collins, who conducted the analysis as a JPL intern and doctoral student at North Carolina State University in Raleigh.

A new way to quantify rivers

For decades, most estimates of Earth's total river water were refinements of a 1974 United Nations figure, and no study has illustrated how the amount has varied with time. Better estimates have been hard to come by, David said, due to a lack of observations of the world's rivers, particularly those far from human populations.

Another issue has been that there are many more stream gauges monitoring the levels and flow of large rivers than there are of small ones. There's also broad uncertainty in estimates of land runoff—the rainwater and snowmelt that flow into rivers.

The new study started from the premise that runoff flowing into and through a river system should roughly equal the amount that gauges measure downstream. Where the researchers found inconsistencies between simulated runoff from three land surface models and gauge measurements taken from approximately 1,000 locations, they used the gauge measurements to correct the simulated runoff numbers.

Then they modeled the runoff through rivers on a high-resolution global map developed using land-elevation data and imagery from space, including from NASA's Shuttle Radar Topography Mission. This approach yielded discharge rates, which were used to estimate average and monthly storage for individual rivers and the planet's rivers in total.

Using a consistent methodology enables comparisons in flow and human drawdown between different regions.

"That way we can see where in the world the most amount of river water is stored, or where the most amount of water is being emptied into oceans from rivers," said Collins, now a postdoctoral researcher at the University of North Carolina at Chapel Hill.

Journal information: Nature Geoscience

Provided by NASA

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EPA underestimates methane emissions from landfills, urban areas

Research highlights importance of high-resolution methane accounting.

The Environmental Protection Agency (EPA) is underestimating methane emissions from landfills, urban areas and U.S. states, according to a new study led by researchers at the Harvard John A. Paulson School of Engineering and Applied Sciences (SEAS).

The researchers combined 2019 satellite observations with an atmospheric transport model to generate a high-resolution map of methane emissions, which was then compared to EPA estimates from the same year. The researchers found:

  • Methane emissions from landfills are 51% higher compared to EPA estimates
  • Methane emissions from 95 urban areas are 39% higher than EPA estimates
  • Methane emissions from the 10 states with the highest methane emissions are 27% higher than EPA estimates

"Methane is the second largest contributor to climate change behind carbon dioxide so it's really important that we quantify methane emissions at the highest possible resolution to pinpoint what sources it is coming from," said Hannah Nesser, a former PhD student at SEAS and first author of the paper. Nesser is currently a NASA Postdoctoral Program (NPP) Fellow in the Carbon Cycle & Ecosystems Group at the Jet Propulsion Laboratory.

The research, published in Atmospheric Chemistry and Physics , was a collaboration between scientists at Harvard and an interdisciplinary team of researchers from across the U.S. and around the world, including universities in China and the Netherlands.

The EPA estimates that landfills are the third-largest source of human-caused methane emissions in the U.S., but the EPA uses a bottom-up accounting method that often doesn't match observations of atmospheric methane.

The EPA methane estimate for landfills uses the Greenhouse Gas Reporting Program, which requires high-emitting facilities to self-report their emissions annually. For landfills without methane capture, the emissions are simply calculated by looking at the amount of trash that comes in and estimating how much methane trash produces over time. That figure is then scaled up to include landfill operations that don't report to the Greenhouse Gas Reporting Program.

Nesser and her colleagues' top-down approach uses observations of atmospheric methane from the Tropospheric Monitoring Instrument (TROPOMI) aboard the Sentinel-5 Precursor satellite together with an atmospheric transport model to trace the path of emissions from the atmosphere back to the ground.

Using this method, the team zoomed in on 70 individual landfills across the U.S. In these facilities, the researchers found emissions that were on median 77% higher than the estimates from the Greenhouse Gas Reporting Program.

The disparity is wider for landfills that collect methane as part of their operations.

Landfills don't measure the exact amounts of methane they are losing but rather estimate how efficient their collection systems are. The EPA assumes the default efficacy rate for methane collection is 75%.

But Nesser and her colleagues found that, in fact, landfills are much less effective at collecting methane than previously thought.

Of the 70 landfills the team studied, 38 recover gas. Among those facilities, the researchers found that methane levels were on median more than 200% higher than the estimates from the Greenhouse Gas Reporting Program.

"Our research shows that these facilities are losing more methane than they think," said Nesser. "The EPA uses 75% efficacy as the default for methane collection, but we find that it's actually much closer to 50%."

The EPA estimates also do not capture one-off events, such as construction projects or temporary leaks, which could lead to a massive increase in methane emissions and contribute to the discrepancy between EPA estimates and observed atmospheric methane.

The research team also compared their analysis to the EPA's new state-level greenhouse gas inventories.

The researchers found 27% higher methane emissions from the 10 top methane-producing states, with the largest increases in Texas, Louisiana, Florida, and Oklahoma. The team found that those 10 states are responsible for 55% of U.S. human-caused methane emissions. Perhaps unsurprisingly, Texas is responsible for 21% of anthropogenic methane emissions in the U.S., 69% of which is from the oil and gas industry.

At the city level, the researchers found that, on average, the 10 cities with the highest urban methane emissions actually have 58% higher emissions than previously estimated. Those cities include New York, Detroit, Atlanta, Dallas, Houston, Chicago, Los Angeles, Cincinnati, Miami and Philadelphia.

"All of these places have a different profile of emission sources, so there's no one thing driving the methane underestimate across the board," said Nesser.

The researchers hope that future work will provide more clarity on exactly where these emissions are coming from and how they are changing.

"This research highlights the importance of understanding these emissions," said Daniel Jacob, the Vasco McCoy Family Professor of Atmospheric Chemistry and Environmental Engineering at SEAS and senior author of the paper. "We plan to continue to monitor U.S. emissions of methane using new high-resolution satellite observations, and to work with the EPA to improve emission inventories."

The research was co-authored by Joannes D. Maasakkers, Alba Lorente, Zichong Chen, Xiao Lu, Lu Shen, Zhen Qu, Melissa P. Sulprizio, Margaux Winter, Shuang Ma, A. Anthony Bloom, John R. Worden, Robert N. Stavins and Cynthia A. Randles.

It was supported by the NASA Carbon Monitoring System (CMS) and the Harvard Climate Change Solutions Fund.

  • Global Warming
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  • Environmental Policies
  • Government Regulation
  • STEM Education
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  • Natural gas
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Story Source:

Materials provided by Harvard John A. Paulson School of Engineering and Applied Sciences . Original written by Leah Burrows. Note: Content may be edited for style and length.

Journal Reference :

  • Hannah Nesser, Daniel J. Jacob, Joannes D. Maasakkers, Alba Lorente, Zichong Chen, Xiao Lu, Lu Shen, Zhen Qu, Melissa P. Sulprizio, Margaux Winter, Shuang Ma, A. Anthony Bloom, John R. Worden, Robert N. Stavins, Cynthia A. Randles. High-resolution US methane emissions inferred from an inversion of 2019 TROPOMI satellite data: contributions from individual states, urban areas, and landfills . Atmospheric Chemistry and Physics , 2024; 24 (8): 5069 DOI: 10.5194/acp-24-5069-2024

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research topics on environmental accounting

ESG Rulemaker to Research Biodiversity and Workforce Disclosures

By Michael Kapoor

Michael Kapoor

A global rulemaker decided Tuesday to research just two of four proposed topics for new standard setting—biodiversity and workforce skills—as it concentrates on helping companies use existing reporting rules.

All 14 International Sustainability Standards Board members voted in favor of researching a new standard on biodiversity, ecosystems and ecosystem services reporting. Thirteen supported looking into the knowledge and experience of a company’s staff, known as human capital.

The board decided not to look into another two possible topics listed as priorities in a May 2023 consultation document: human rights and integrating sustainability and financial reporting. The votes came as the ...

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    Accounting for Organizational Employment Impact. by David Freiberg, Katie Panella, George Serafeim, and T. Robert Zochowski. Impact-weighted accounting methodology standardizes previously disparate measures of impact, in this case the impact of employment. This paper's methodology and analysis of Intel, Apple, Costco, and Merck shows the ...

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    This study aims to address a comprehensive analysis of the structure of publications and citations on environmental accounting. A total of 1370 indexed articles were analyzed using the Scopus database and characterized by bibliometric indicators such as the most cited authors, journals, universities, and countries with the highest number of publications.Our findings demonstrate a large ...

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    Research studies published outside of accounting journals have focussed on more specific topics (e.g. the shift to a low-carbon or circular economy, the attainment of the sustainable development goals [SDGs], etc.) and new methodologies (e.g. accounting for ecosystem services).,The method provides an approach for identifying "trending ...

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    Environmental reporting and its later development into sustainability reporting have been the most important aspect of accounting and the environment as well as responding to environmental issues, especially for the last two decades (Gray et al. 2014).Although environmental reporting has a relatively long history, from the 1970s till today, it has only become widespread since the 1990s ...

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    Environmental accounting is an initiative to account for nature's assets, such as water, forests, energy, ... the accounts in the context of audits on biodiversity and other environmental and sustainability topics. Acronyms and abbreviations MA - Millennium Ecosystem Assessment ... Energy Research Office (Brazil) ES - Ecosystem services

  10. A review and synthesis of contemporary sustainability accounting

    The study provides a comprehensive overview of contemporary sustainability accounting research, comprising 1,283 academic articles published in 54 journals (2014-2020). ... Sustainability disclosure is the most frequently researched topic and a substantial proportion of publications analyse a national setting, examine a European context ...

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    The viewpoint is based on the selection of papers presented at the 2017 Australasian Centre for Social and Environmental Accounting Research hosted by the University of the South Pacific and held from 7 to 9 December 2017 at Denarau, Nadi, Fiji. ... Given the immense scope of sustainability accounting and reporting as a topic area and the scale ...

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    Abstract. We reflect upon how European Accounting Review has conceived of environmental accounting (and to some extent social/sustainability accounting work) over its 30-year history, with the aim of discussing ways in which environmental accounting research can further develop, both within and beyond this journal. After outlining the broader social and ecological context from which ...

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    2 Research background. Gray et al. (1996) define environmental accounting as a field that aims to measure and report the environmental impact of business activities. This includes the identification and measurement of environmental costs, benefits, and liabilities.

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    80 Environmental Accounting Research Topics. If you are a student seeking compelling research topics in Environmental Accounting, you have come to the right place with our comprehensive list of issues. When it comes to Environmental Accounting, a field of study that has gained remarkable significance in an era of escalating ecological concerns ...

  16. Green Accounting and Finance: Advancing Research on Environmental

    This paper provides the editorial for a special issue in the British Accounting Review that aims to contribute to these important debates by offering new insights into three key areas of green finance and accounting research: firms' environmental disclosure choices, the value impact of climate change and carbon emissions, and the latest ...

  17. Environmental Accounting and Corporate Sustainability: A Research Synthesis

    Abstract. The paper examined the extent of environmental accounting and its relationship with corporate sustainability with an ardent focus on controversies, contradictions, gaps and relationships ...

  18. Assessing the impact of environmental accounting research: evidence

    Using author and journal data as units of analysis, this study seek to determine the representation of environmental accounting researchers among the most cited accounting authors and the consideration given to environmental issues in the impact assessment of management journals.,This study collects and quantitatively analyzes the publications ...

  19. (PDF) Environmental Management Accounting: An Overview of its

    Environmental accounting (Bassey, Effiok, & Eton, 2013) is designed to provide data for assessing the conduct of a company towards its setting and the financial impact of such action ...

  20. An Introduction to Environmental Accounting as a Business ...

    This primer focuses on the application of environmental accounting as a managerial accounting tool for internal business decisions. Moreover, the term environmental cost has at least two major dimensions: (1) it can refer solely to costs that directly impact a company's bottom line (here termed "private costs"), or (2) it also can encompass the costs to individuals, society, and the ...

  21. Current Trends within Social and Environmental Accounting Research: A

    Abstract Given the recent rise in the evolution and maturity of social and environmental accounting (SEA) research and ... Drawing knowledge from relevant disciplines such as accounting, management, finance, and economics, this article visits the current trends within SEA research in terms of definition, research topics, theoretical viewpoints ...

  22. Impact Accounting: Raising ESG Reporting Standards

    Environmental, social, and governance (ESG) frameworks began in 2004 as a concept from the United Nations to help investors assess a company's global impact and drive corporate responsibility ...

  23. Study provides new global accounting of Earth's rivers

    Environment; April 29, 2024 ... Citation: Study provides new global accounting of Earth's rivers (2024 ... New research finds politicians can influence voters with facial expressions.

  24. (PDF) Environmental Accounting

    Nevertheless, two major subsets of environmental accounting can be identified: environmental management accounting (EMA) and environmental reporting. Discover the world's research 25+ million members

  25. Challenges When Assessing Water-Related Environmental Impacts of ...

    Water availability is a local issue of growing importance in Mediterranean areas where water scarcity linked to climate change and population growth is already leading to increased competition for this resource. This study is aimed at the following: (i) assessing the water-related environmental impacts (water use, freshwater ecotoxicity and eutrophication, marine eutrophication, acidification ...

  26. EPA underestimates methane emissions from landfills, urban areas

    Research highlights importance of high-resolution methane accounting Date: May 1, 2024 ... View all the latest top news in the environmental sciences, or browse the topics below: Plants & Animals.

  27. Environmental Accounting

    Review and cite ENVIRONMENTAL ACCOUNTING protocol, troubleshooting and other methodology information | Contact experts in ENVIRONMENTAL ACCOUNTING to get answers ... Environmental Accounting ...

  28. ESG Rulemaker to Research Biodiversity and Workforce Disclosures

    International board will focus on two of four potential topics Proposals on human rights, integrated reporting dropped A global rulemaker decided Tuesday to research just two of four proposed topics for new standard setting—biodiversity and workforce skills—as it concentrates on helping ...