Accounting for Carbon Neutrality: Corporate Accountability in the Hydrogen Economy (Routledge Studies in Accounting) - Hardcover

Di Vaio, Assunta; Ali, Tayyab

 
9781032863085: Accounting for Carbon Neutrality: Corporate Accountability in the Hydrogen Economy (Routledge Studies in Accounting)
Hardcover
ISBN 10: 1032863080 ISBN 13: 9781032863085
Publisher: Routledge, 2025

Synopsis

Despite the progress made so far, the links between environmental, social and governance (ESG) sustainability pillars remain underexplored, particularly in the context of firms investing in hydrogen for decarbonization. In essence, hydrogen is a lynchpin connecting engineering ingenuity, economic viability, and strategic business decisions. Its multifaceted role underscores its significance in addressing contemporary challenges, driving innovation, and shaping a sustainable future through the accounting system.

This book unravels the complexities of carbon control practices, offering insights into financial, operational, and sustainable dimensions. From the challenges of sustainability transitions and technology adoption to utilize renewable resources and disclosing decarbonization practices, the book explores the critical role of accounting tools and international regulatory frameworks like the United Nations 2030 Agenda, the European Union Green Deal, and Paris Agreement as organizational collective responsibility in shaping a sustainable future.

By incorporating stakeholder, stewardship, legitimacy, institutional, resource dependency theories, the book bridges gaps in academic research and offers a fresh perspective on decarbonization in the hydrogen sector. The qualitative methodology provides a unified vision from strategies to implementation, guiding companies toward the contribution of the carbon neutrality goal in the hydrogen economy while ensuring accountability for their actions, conduct, and sustainability reporting.

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About the Author

Assunta Di Vaio is an Associate Professor of Business Administration, in the Department of Law, University of Naples Parthenope, Italy.

Tayyab Ali is a PhD holder in the Department of Economics and Legal Studies, University of Naples Parthenope, Italy.

"About this title" may belong to another edition of this title.

Publisher
Routledge
Publication date
2025
Language
English
ISBN 10 
1032863080
ISBN 13 
9781032863085
Binding
Hardcover
Edition number
1
Number of pages
266