The quality of carbon management accounting reporting as financial barrier to Clean Development Mechanism projects development

Detalhes bibliográficos
Autor(a) principal: Bufoni, André Luiz
Data de Publicação: 2018
Outros Autores: Ferreira, Aracéli Cristina de Sousa, Oliveira, Luciano Basto
Tipo de documento: Artigo
Idioma: por
eng
Título da fonte: Cadernos EBAPE.BR
Texto Completo: https://periodicos.fgv.br/cadernosebape/article/view/65381
Resumo: Recent works reveal that financial attractiveness is a severe barrier to the GHG emissions reduction projects in developing countries. Because of price collapse of the carbon market since 2013, the importance of projects budgeting and forecast has risen. This article aims to investigate the financial information and disclosure quality of 432 projects of the waste management sector using UNFCCC’s Clean Development Mechanism as a Kyoto Protocol Instrument. The research used the qualitative content analysis methodology supported by NVivo® software. The results indicate that the lack of reporting standards and the poor-quality information lead to significant reduction of the audits utility, due to the uniformity, consistency, trustworthiness, and predictive and feedback qualitative characteristics of data presented. The real situation and the performance of initiatives are hardly known, but according to data activities, projects are continually compromised. However, the study concludes that the need for quality is a great professional and research field to explore.
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spelling The quality of carbon management accounting reporting as financial barrier to Clean Development Mechanism projects developmentLa calidad de la evidenciación de la información financiera gerencial como una barrera para el desarrollo de proyectos del Mecanismo de Desarrollo LimpioA qualidade da evidenciação da informação financeira gerencial como uma barreira para o desenvolvimento de projetos do Mecanismo de Desenvolvimento LimpoAccountability. CDM. renewable energy. Kyoto.Accountability. MDL. Energía renovable. Kioto.Accountability. MDL. Energia renovável. Quioto.Recent works reveal that financial attractiveness is a severe barrier to the GHG emissions reduction projects in developing countries. Because of price collapse of the carbon market since 2013, the importance of projects budgeting and forecast has risen. This article aims to investigate the financial information and disclosure quality of 432 projects of the waste management sector using UNFCCC’s Clean Development Mechanism as a Kyoto Protocol Instrument. The research used the qualitative content analysis methodology supported by NVivo® software. The results indicate that the lack of reporting standards and the poor-quality information lead to significant reduction of the audits utility, due to the uniformity, consistency, trustworthiness, and predictive and feedback qualitative characteristics of data presented. The real situation and the performance of initiatives are hardly known, but according to data activities, projects are continually compromised. However, the study concludes that the need for quality is a great professional and research field to explore.Los trabajos recientes revelan que el atractivo financiero es una barrera severa a los proyectos de mitigación de emisiones de gases de efecto invernadero en países en desarrollo. Debido al colapso de los precios del mercado de carbono desde 2013, la importancia del presupuesto y previsión de proyectos aumentó. Así, este artículo tiene como objetivo investigar la calidad de la información y de la divulgación financiera en 432 proyectos del sector de gestión de residuos bajo el Mecanismo de Desarrollo Limpio de la UNFCCC como un instrumento del Protocolo de Kioto. La investigación usa la metodología cualitativa de análisis de contenido sostenida por el software NVivo®. Los resultados indican que la falta de estándares de informes y la mala calidad de la información conducen a una reducción significativa de su utilidad, debido a la falta de uniformidad, consistencia, confiabilidad y características cualitativas de previsión y feedback de los datos presentados. De hecho, la situación real y el desempeño de las iniciativas son poco conocidos, pero, de acuerdo con los datos, la continuidad de los proyectos está gravemente comprometida. No obstante, por otro lado, el estudio concluye que las demandas de calidad son un gran campo profesional y de investigación por explorar.Trabalhos recentes revelam que uma barreira severa aos projetos de redução de emissões de gases de efeito estufa em países em desenvolvimento é a atratividade financeira. Devido ao colapso dos preços do mercado de carbono desde 2013, a importância do orçamento e previsão de projetos aumentou. Assim, este artigo tem como objetivo investigar a qualidade da informação e da divulgação financeira em 432 projetos do setor de gestão de resíduos sob o Mecanismo de Desenvolvimento Limpo da UNFCCC como um Instrumento do Protocolo de Quioto. A pesquisa usa a metodologia qualitativa de análise de conteúdo suportada pelo software NVivo®. Os resultados indicam que a falta de padrões de relatórios e a má qualidade da informação levam a uma redução significativa de sua utilidade, devido à falta de uniformidade, consistência, confiabilidade e características qualitativas de previsão e feedback dos dados apresentados. De fato, a situação real e o desempenho das iniciativas são pouco conhecidos, mas, de acordo com os dados, a continuidade dos projetos está gravemente comprometida. No entanto, por outro lado, o estudo conclui que as demandas por qualidade são um grande campo profissional e de pesquisa a serem explorados.Escola Brasileira de Administração Pública e de Empresas da Fundação Getulio Vargas2018-06-29info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfapplication/pdfhttps://periodicos.fgv.br/cadernosebape/article/view/65381Cadernos EBAPE.BR; Vol. 16 No. 3 (2018); 345-354Cadernos EBAPE.BR; Vol. 16 Núm. 3 (2018); 345-354Cadernos EBAPE.BR; v. 16 n. 3 (2018); 345-3541679-3951reponame:Cadernos EBAPE.BRinstname:Fundação Getulio Vargas (FGV)instacron:FGVporenghttps://periodicos.fgv.br/cadernosebape/article/view/65381/72394https://periodicos.fgv.br/cadernosebape/article/view/65381/72395Copyright (c) 2018 Cadernos EBAPE.BRinfo:eu-repo/semantics/openAccessBufoni, André LuizFerreira, Aracéli Cristina de SousaOliveira, Luciano Basto2018-09-11T14:22:27Zoai:ojs.periodicos.fgv.br:article/65381Revistahttps://periodicos.fgv.br/cadernosebapehttps://periodicos.fgv.br/cadernosebape/oaicadernosebape@fgv.br||cadernosebape@fgv.br1679-39511679-3951opendoar:2024-05-13T10:00:03.480684Cadernos EBAPE.BR - Fundação Getulio Vargas (FGV)true
dc.title.none.fl_str_mv The quality of carbon management accounting reporting as financial barrier to Clean Development Mechanism projects development
La calidad de la evidenciación de la información financiera gerencial como una barrera para el desarrollo de proyectos del Mecanismo de Desarrollo Limpio
A qualidade da evidenciação da informação financeira gerencial como uma barreira para o desenvolvimento de projetos do Mecanismo de Desenvolvimento Limpo
title The quality of carbon management accounting reporting as financial barrier to Clean Development Mechanism projects development
spellingShingle The quality of carbon management accounting reporting as financial barrier to Clean Development Mechanism projects development
Bufoni, André Luiz
Accountability. CDM. renewable energy. Kyoto.
Accountability. MDL. Energía renovable. Kioto.
Accountability. MDL. Energia renovável. Quioto.
title_short The quality of carbon management accounting reporting as financial barrier to Clean Development Mechanism projects development
title_full The quality of carbon management accounting reporting as financial barrier to Clean Development Mechanism projects development
title_fullStr The quality of carbon management accounting reporting as financial barrier to Clean Development Mechanism projects development
title_full_unstemmed The quality of carbon management accounting reporting as financial barrier to Clean Development Mechanism projects development
title_sort The quality of carbon management accounting reporting as financial barrier to Clean Development Mechanism projects development
author Bufoni, André Luiz
author_facet Bufoni, André Luiz
Ferreira, Aracéli Cristina de Sousa
Oliveira, Luciano Basto
author_role author
author2 Ferreira, Aracéli Cristina de Sousa
Oliveira, Luciano Basto
author2_role author
author
dc.contributor.author.fl_str_mv Bufoni, André Luiz
Ferreira, Aracéli Cristina de Sousa
Oliveira, Luciano Basto
dc.subject.por.fl_str_mv Accountability. CDM. renewable energy. Kyoto.
Accountability. MDL. Energía renovable. Kioto.
Accountability. MDL. Energia renovável. Quioto.
topic Accountability. CDM. renewable energy. Kyoto.
Accountability. MDL. Energía renovable. Kioto.
Accountability. MDL. Energia renovável. Quioto.
description Recent works reveal that financial attractiveness is a severe barrier to the GHG emissions reduction projects in developing countries. Because of price collapse of the carbon market since 2013, the importance of projects budgeting and forecast has risen. This article aims to investigate the financial information and disclosure quality of 432 projects of the waste management sector using UNFCCC’s Clean Development Mechanism as a Kyoto Protocol Instrument. The research used the qualitative content analysis methodology supported by NVivo® software. The results indicate that the lack of reporting standards and the poor-quality information lead to significant reduction of the audits utility, due to the uniformity, consistency, trustworthiness, and predictive and feedback qualitative characteristics of data presented. The real situation and the performance of initiatives are hardly known, but according to data activities, projects are continually compromised. However, the study concludes that the need for quality is a great professional and research field to explore.
publishDate 2018
dc.date.none.fl_str_mv 2018-06-29
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://periodicos.fgv.br/cadernosebape/article/view/65381
url https://periodicos.fgv.br/cadernosebape/article/view/65381
dc.language.iso.fl_str_mv por
eng
language por
eng
dc.relation.none.fl_str_mv https://periodicos.fgv.br/cadernosebape/article/view/65381/72394
https://periodicos.fgv.br/cadernosebape/article/view/65381/72395
dc.rights.driver.fl_str_mv Copyright (c) 2018 Cadernos EBAPE.BR
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2018 Cadernos EBAPE.BR
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
application/pdf
dc.publisher.none.fl_str_mv Escola Brasileira de Administração Pública e de Empresas da Fundação Getulio Vargas
publisher.none.fl_str_mv Escola Brasileira de Administração Pública e de Empresas da Fundação Getulio Vargas
dc.source.none.fl_str_mv Cadernos EBAPE.BR; Vol. 16 No. 3 (2018); 345-354
Cadernos EBAPE.BR; Vol. 16 Núm. 3 (2018); 345-354
Cadernos EBAPE.BR; v. 16 n. 3 (2018); 345-354
1679-3951
reponame:Cadernos EBAPE.BR
instname:Fundação Getulio Vargas (FGV)
instacron:FGV
instname_str Fundação Getulio Vargas (FGV)
instacron_str FGV
institution FGV
reponame_str Cadernos EBAPE.BR
collection Cadernos EBAPE.BR
repository.name.fl_str_mv Cadernos EBAPE.BR - Fundação Getulio Vargas (FGV)
repository.mail.fl_str_mv cadernosebape@fgv.br||cadernosebape@fgv.br
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