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Impact of the Allocation of Scope 2 Emissions in the Korea Emissions Trading System on the Corporate Greenhouse Gas Emission Structure

2022
In 2015, South Korea implemented the Korea Emissions Trading System (K-ETS) to achieve national greenhouse gas reduction goals. The main difference between the ETS of Korea and that of other countries is the inclusion of both direct Scope I emissions and indirect Scope 2 emissions in the emission allowance allocation.
Youngji Lee, Sun-jin Yun
openaire   +1 more source

Making Things (That Don’t Exist) Count: A Study of Scope 4 Emissions Accounting Claims

open access: yesAccounting, Auditing and Accountability Journal
PurposeAvoided emissions refer to greenhouse gas emission reductions that are a result of using a product or are emission removals due to a decision or an action. Although there is no uniform standard for calculating avoided emissions, market actors have
Anna Young-Ferris   +2 more
exaly   +2 more sources

Market Valuation Implications of Scope 2 Carbon Emissions: Measurement Effects of Dual Reporting

2022
Our study examines the market valuation implications of indirect Scope 2 carbon emissions as measured under the two different approaches suggested by the GHG Protocol [i,e, location-based (LB) and market-based (MB)]. Although various studies have examined the value relevance of total carbon emissions, limited attention has been paid to the valuation ...
Diogenis Baboukardos   +2 more
openaire   +1 more source

The Reporting of Greenhouse Gas Emissions: Market-based Scope 2 Emissions and Renewable Energy Instruments

We examine whether the current protocol for reporting Scope 2 greenhouse gas emissions motivates firms to direct their decarbonization efforts toward the use of market-based instruments to "buy-down" their environmental impact as opposed to engaging in real mitigation activities that offer greater credibility and impact in the context of global efforts
Mary Brooke Billings   +2 more
openaire   +1 more source

Scope for ReducingCO2Emissions of Indian Manufacturing: Its Likely Impact on Export Competitiveness

Journal of International Commerce, Economics and Policy, 2015
This paper explores how reductions in carbon dioxide ( CO2) emissions of Indian manufacturing would impact the export competitiveness of Indian manufacturing firms, by estimating production functions of alternate specifications using data on manufacturing companies for 2007–2008.
Bishwanath Goldar, Meera Bhalla
openaire   +2 more sources

Reducing Scope 2 Emissions Through Data-Driven PCP Energy Optimization

SPE Conference at Oman Petroleum & Energy Show
Abstract Progressing Cavity Pumps (PCPs) are widely deployed in mature oil fields to sustain production in high water-cut wells. As wells mature and water cut increases, energy consumption associated with PCP operations becomes a significant operating cost and contributor to field emissions.
openaire   +1 more source

Assessing China's Scope 2 CO2 emissions and mitigation pace from space

Atmospheric Environment, 2023
Guanna Pan, Yuan Xu
openaire   +1 more source

Scope 2 Emissions and Financial Performance: Do Location- and Market-based Differences Matter?

International carbon accounting standards require firms to report their scope 2 location-based emissions (S2Loc) and/or market-based emissions (S2Mar). However, whether the S2Loc and S2Mar methods accurately reflect firms’ emission profiles and transition risks from purchased energy is contested.
Alexander Bassen   +2 more
openaire   +1 more source

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