Commentary to “Ac-counting for carbon emissions: simulating absence through experimental sites of material politics”

Abstract

Purpose

This paper aims to elaborate on the concept of avoided emissions, as a topical issue in the carbon accounting debate, both in practice and in academia. It is a commentary on the paper by Revellino (2019) who analyses an avoided emissions technology in the transport sector.

Design/methodology/approach

This is a commentary based on secondary data analysis.

Findings

This commentary reviews the history of quantification for avoided emissions and elaborates on three major challenges that project using “avoided emissions” face. This commentary is also a reflection on why avoided emissions calculations are needed in a world of transition, and how this leads to the concept being used and abused while being central to the building of new foundations.

Practical implications

The commentary flags a few areas that could be research focus areas in future.

Social implications

This paper can lead to changes in the public perception of “avoided emissions” and corporate claims around emission avoidance.

Originality/value

This commentary outlines clear avenues for research, asking notably to reflect on the acceptable uses and acceptable claims related to avoided emissions.

Citation

Faria, P.C.S. (2020), "Commentary to “Ac-counting for carbon emissions: simulating absence through experimental sites of material politics”", Sustainability Accounting, Management and Policy Journal, Vol. 11 No. 3, pp. 641-650. https://doi.org/10.1108/SAMPJ-07-2019-0249