Why We Need Carbon Pricing: A Social and Environmental Accounting Perspective

Journal of Law and Financial Management, Vol. 10, No. 2, pp. 9-15, December 2011

12 Pages Posted: 31 Jan 2012

See all articles by Sumit K. Lodhia

Sumit K. Lodhia

Australian National University (ANU) - Faculty of Economics & Commerce

Date Written: January 30, 2012

Abstract

This paper justifies a need for carbon pricing through the academic social and environmental accounting perspective. An analytical approach is taken whereby current developments in carbon pricing are linked to the academic literature on social and environmental accounting. A need for carbon pricing is justified through a middle of the road social and environmental accounting research perspective and the notion of accountability.

The paper has both research and practitioner implications. Academic work on social and environmental accounting has relevance for contemporary developments such as carbon pricing. Carbon pricing is integral in internalizing externalities and there is vast support for this process, including academic support. Practitioners can use social and environmental accounting research to justify carbon pricing, thereby providing further credence to their arguments. This study is one of the first studies to link social and environmental accounting research to carbon pricing and suggests that such research has practical relevance.

Keywords: carbon pricing, environmental accounting, social accounting

JEL Classification: M40, M41

Suggested Citation

Lodhia, Sumit K., Why We Need Carbon Pricing: A Social and Environmental Accounting Perspective (January 30, 2012). Journal of Law and Financial Management, Vol. 10, No. 2, pp. 9-15, December 2011, Available at SSRN: https://ssrn.com/abstract=1996207

Sumit K. Lodhia (Contact Author)

Australian National University (ANU) - Faculty of Economics & Commerce ( email )

School of Business and Information Management Hanna Neumann Building
Canberra ACT 0200
Australia
+61 02 612 58460 (Phone)
+61 02 612 55005 (Fax)

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