Center for Advancing Accounting

Curbing Carbon Emissions: A Case Study in Measurement, Transparency, and Behavior Change

• In Event: ESG/Sustainability Cases

Abstract

This instructional case introduces students to the process of calculating a carbon footprint (inventorying greenhouse gas emissions) for an organization. The case also helps students evaluate the advantages and disadvantages of voluntarily disclosing carbon emission data and consider the behavioral challenges faced by organizations as they work to reduce their carbon footprints. Moreover, students gain experience with the process of evaluating sustainability performance across organizations. The case was piloted in a sustainability accounting class, but it could also be used in an introductory accounting or managerial accounting course to introduce students to the role that accountants can play in making businesses more sustainable.

Authors

• Megan Hess, Washington & Lee University

• Jane Stewart, Washington & Lee University