University of Hertfordshire

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Accounting for carbon and reframing disclosure: A business model approach

Research output: Contribution to journalArticlepeer-review


  • 907227

    Accepted author manuscript, 571 KB, PDF document

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Original languageEnglish
Pages (from-to)200-211
Number of pages12
JournalAccounting Forum
Early online date18 May 2014
Publication statusPublished - 30 Sep 2014


The paper contributes to the research in accounting and the debate about the nature of carbon footprint reporting for society. The paper utilises numbers and narratives to explore changes in carbon footprint using UK national carbon emissions data for the period 1990–2009 and six years (2006–2011) of carbon emissions data for the FTSE 100 group of companies and a case study that focuses on the UK mixed grocery sector. Our argument is that existing approaches to framing carbon disclosure generate malleable, inconsistent and irreconcilable numbers and narratives. In this paper we argue for an alternative framing of carbon disclosure informed by a reporting entities business model. Specifically, we suggest, that a reporting entity disclose its carbon–material stakeholder relations. This alternative, we argue, would increase the visibility of carbon generating stakeholder relations and avoid some of the difficulties and arbitrariness associated with framing carbon disclosure around a reporting entity boundary where judgements have to be made about responsibility and operational control.


This document is the Accepted Manuscript version of the following article: Colin Haslam, John Butlin, Tord Andersson, John Malamatenios, and Glen Lehman, 'Accounting for carbon and reframing disclosure: A business model approach', Accounting Forum, Vol. 38 (3): 200-211, September 2014, doi:, Copyright © 2014 Elsevier Ltd. All rights reserved. This manuscript version is made available under the terms of the Creative Commons CC-BY-NC-ND 4.0 license

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