European greenhouse gas (GHG) emissions have decreased by 24% between 1990 and 2019 according to a report by the European Commission. Yet, the Paris agreement set a target of 55% by 2030 to prevent the effects of climate change and prepare for carbon neutrality by 2050. Achieving this goal requires decarbonization efforts to be four times faster than current rates, and carbon accounting will play an essential role for identifying emission sources and developing emission reduction strategies. However, carbon accounting still suffers a lack of consistency and standardization due to different methods and incomplete scope, leading to confusion and incomparability. This thesis proposes a comprehensive and innovative methodology for carbon accounting that ensures transparency, comparability, accuracy, and completeness. Using an iterative approach and a unique representation for carbon architecture, the methodology covers crucial steps such as identifying emission sources, selecting emission factors, determining calculation methods, displaying results, and simulating emission reduction scenarios. A new reliability measurement is also introduced to assess the quality of each emission estimate. The methodology was successfully implemented in the concrete example of a company seeking to reduce the carbon impact of its activities. The limitations of the thesis are addressed in the conclusion. / Europeiska växthusgasutsläpp har minskat med 24% mellan 1990 och 2019 enligt en rapport från Europeiska kommissionen. Trots detta har Parisavtalet satt upp ett mål på 55% till år 2030 för att förhindra klimatförändringarnas effekter och förbereda för koldioxidneutralitet år 2050. För att uppnå detta mål krävs att avkolningsansträngningarna fyrdubblas i jämförelse med nuvarande takt, och koldioxidredovisning kommer att spela en avgörande roll för att identifiera utsläppskällor och utveckla strategier för utsläppsminskning. Dock lider koldioxidredovisning fortfarande av brist på konsekvens och standardisering på grund av olika metoder och ofullständig omfattning, vilket leder till förvirring och bristande jämförbarhet. Denna avhandling föreslår en omfattande och innovativ metodik för koldioxidredovisning som säkerställer transparens, jämförbarhet, noggrannhet och fullständighet. Genom att använda en iterativ ansats och en unik representation av koldioxidarkitektur täcker metoden viktiga steg såsom att identifiera utsläppskällor, välja utsläppsfaktorer, bestämma beräkningsmetoder, visa resultat och simulera scenarier för utsläppsminskning. En ny pålitlighetsmätning introduceras också för att bedöma kvaliteten på varje utslagsuppskattning. Metoden implementerades framgångsrikt i det konkreta exemplet med ett företag som sökte minska den koldioxidpåverkan av sina verksamheter. Begränsningarna med avhandlingen diskuteras i slutsatsen.

As the anthropogenic emissions of greenhouse gases (GHGs) have increased and received moreattention, the need for climate mitigation solutions has become more urgent. Today, several methodologies for carbon accounting exists, as well as the possibility to offset emissions by buying carbon offsets. All these methodologies directly or indirectly spring from LCA but have developed to metrics considering only climate and with a dissatisfying sustainability performance in other aspects. Four carbon accounting methodologies (VCS, Gold Standard, GHG Protocol, XPRIZE Carbon Removal) have been examined and compared, showing differences in the approach to quantification and to more holistic sustainability aspects. They have also been analysed in comparison to the QU.A.L.ITY framework proposed by the European Commission, which aims to ensure the quality of carbon removals and prevent greenwashing. The results showed a lack of coherence between the carbon offset standards as well as a low coherence with the criteria in the proposed framework and lack of holistic sustainability perspectives. Algae are photosynthesizing organisms fixating CO2 in the same process as terrestrial plants. They are fast growing and does not require land or much maintenance, which is why seaweed aquaculture has been suggested as a method for carbon removals. This have given birth to a plethora of start-ups aiming to sell carbon offsets from systems based on macroalgae, here called “seaweed offsets”. Nine companies/projects were identified and examined. The results showed that most of the companies used systems involving cultivation, while one company use wild seaweed. The two largest techniques for sequestration of the carbon fixated in the biomass were 1) sinking the seaweed into the deep sea and 2) making biochar from the biomass. However, there are not yet any standards covering this type of carbon offset methodologies and these offsets are thus not certified and the results also show that the efficiency of these activities is highly unreliable. Large uncertainties remain regarding the net carbon removal, sequestration, and potential ecological impacts. These uncertainties and knowledge gaps also cause the suggested methods for seaweed offsetting to clash with the QU.A.L.ITY framework. / I takt med att de antropogena utsläppen av växthusgaser har ökat och fått mer uppmärksamhet har behovet av lösningar för att begränsa klimatförändringarna blivit mer brådskande. Idag finns flera metoder för koldioxidredovisning och -beräkning, liksom möjligheten att klimatkompensera genom att köpa klimatkompensation. Alla dessa metoder här rör direkt ellerindirekt från LCA men har utvecklats till mått som endast tar hänsyn till klimat, och med en otillfredsställande hållbarhetsprestanda i andra aspekter. Fyra metoder förkoldioxidredovisning (VCS, Gold Standard, GHG Protocol, XPRIZE Carbon Removal) har undersökts och jämförts, vilket visar skillnader i tillvägagångssättet för kvantifiering och förmer holistiska hållbarhetsaspekter. De har också analyserats i jämförelse med ”QU.A.L.ITY”-ramverket som föreslagits av Europeiska kommissionen, vilket syftar till att säkerställa kvaliteten på lösningar som skall ta bort CO2 ur atmosfären och förhindra greenwashing. Resultaten visar på bristande samstämmighet mellan klimatkompensationsstandarderna samt låg överensstämmelse med kriterierna i det föreslagna ramverket och brist på holistiskahållbarhetsperspektiv. Alger är fotosyntetiserande organismer som fixerar CO2 i samma process som markväxter. De växer snabbt och kräver inte mark eller mycket underhåll, vilket är varför algodling har föreslagits som en metod för att minska halten CO2 i atmosfären. Detta har gett upphov till en uppsjö av nystartade företag som syftar till att sälja koldioxidkompensation från system baserade på makroalger, här kallade "tångkompensationer" (seaweed offsets). Nio företag/projekt identifierades och granskades. Resultaten visar att de flesta av företagen använder system som involverar odling, medan ett företag använder vild tång. De två största teknikerna för att binda kolet fixerat i biomassan var 1) sänka tången i djuphavet och 2) göra biokol av biomassan. Det finns dock ännu inga standarder som täcker denna typ av klimatkompenseringsmetoder och dessa kompensationer är därför inte certifierade. Resultaten visar också att effektiviteten i dessa system är mycket otillförlitlig. Storaosäkerheter kvarstår när det gäller netto upptag av CO2, lagring och potentiella ekologiska effekter. Dessa osäkerheter och kunskapsluckor gör också att de föreslagna metoderna för tångkompensation kolliderar med QU.A.L.ITY-ramverket.

Cette thèse explore la notion d’innovations en contrôle de gestion environnemental et vise à explorer la façon dont elles sont créées, si elles sont adoptées ou non dans les entreprises et les conséquences de l’adoption, et enfin comment elles sont pratiquées. Les méthodes de recherche combinent l’observation participante, les entretiens semi-directifs et des données secondaires. Cette thèse est composée de trois articles qui explorent ensemble les différentes facettes de l’innovation en contrôle de gestion. Le premier article aborde la question de comment les innovations sont créées et leur processus d’institutionnalisation. L’accent est mis sur les acteurs et leurs stratégies, le qui et le comment du processus d’institutionnalisation. Grâce à une étude de cas approfondie d’une organisation, le deuxième article révèle le processus de non-adoption d’une méthodologie de comptabilité carbone. Le troisième article analyse les pratiques entourant une innovation en contrôle de gestion dans une multinationale. Dans l’ensemble cette thèse fait trois principales contributions théoriques sur le travail institutionnel spécifique développé par les élites, le rôle de la légitimité interne dans la légitimité organisationnelle, et sur les processus de co-émergence de nouvelles pratiques. Cette recherche sur les innovations en contrôle de gestion environnemental contribue également à mieux comprendre comment le développement durable peut aussi être atteint à travers la comptabilité dans les organisations. / This dissertation explores the notion of environmental management accounting innovation and aims to explore how they are created, if they are adopted or not into companies and the consequences thereof, and finally how they are practiced. Research methods combine participant observation, semi-structured interviews and secondary data. This dissertation is composed of three articles that together explore the different facets of management accounting innovations. The first article tackles the question of how innovations get created and on their path to institutionalization. The focus is on the actors and their strategies, the who and how of the institutionalization process. Through an in-depth case study of one organization, the second article uncovers the process of the non-adoption of a carbon accounting methodology. The third article analyses the practices surrounding and accounting innovation in a multinational.Overall, this dissertation makes three main theoretical contributions on the specific institutional work developed by elite, the role of internal legitimacy in organizational legitimacy, and on the processes of co-emergence of new practices. This research on EMA innovations also contributes to further understanding how sustainable development can be pursued through accounting in organizations

Under the current climate emergency, the electricity industry is taking quick steps to introduce new technology and market processes that could contribute to the decarbonization of the power system. The creation of the energy attribute certificates more than two decades ago has allowed consumers to choose the origin of their electricity. This market instrument has provided a new tool for tracking carbon-free electricity. It is how corporates can reduce their market-based emissions under the Scope 2 Green House Gas Protocol, a practice called annual matching of certificates. However, there are new trends in green electricity procurement that intend to improve the current system. These are called 24/7 carbon-free electricity and emissionality. To bring added value, these new methodologies require more granularity, hourly or less, for both electricity market data and energy attribute certificates. This can be achieved with so-called granular certificates. This thesis intends to provide some answers to the implications at a corporate level, specifically for their carbon accounting exercises, of adopting these practices. Different industrial and commercial electricity consumer profiles are analyzed in several European countries for 2021 under four different scenarios: base, RE100, 24/7, and emissionality. The results show that using hourly grid carbon intensity, location-based emission can differ from annual calculations up to 7%. In addition, it exemplifies some of the inefficiencies of the current practice of yearly matching of certificates. In 2021, it required less than 1% of a company’s total electricity sourcing costs to certify that they are 100 % renewable, acquiring mainly unbundled certificates. For the case of bundled certificates linked to a specific technology, these costs increased to 2,60 % for the case of the Dutch wind. The 24/7 scenario shows the actual coverage of the renewable contracted sources after the implementation of 24/7 carbon-free electricity matching, ranging from values between 48% and 99 %, depending on the consumption profile, the location, and the contracted renewable sources portfolio. Finally, the emissionality scenario provides the tools to determine where to locate new renewable generation capacity to decrease the emissions as much as possible. The results show that, under specific circumstances, these values can be three times higher. This thesis promotes adopting 24/7 carbon-free electricity practices for attributional carbon accounting methodologies. Nevertheless, its definition should be reviewed to easily include emissionality studies when new carbon-free renewable capacity construction comes from corporations’ green procurement decisions. / Under den rådande klimatkrisen vidtar elbranschen snabba åtgärder för att introducera ny teknik och nya marknadsprocesser som kan bidra till minskade koldioxitutsläpp från elsystemet. Införandet av energiattributcertifikat för mer än tjugo år sedan har gjort det möljigt för konsumenterna att välja vad de vill köpa för el. Detta marknadsinstrument har tillhandahållit ett nytt verktyg för att spåra koldioxidfri el. Det är så företag kan minska sina marknadsbaserade utsläpp enligt Scope 2 Green House Gas Protocol, en praxis som kallas årlig matchning av certifikat. Det finns dock nya trender inom upphandling av grön el som avser att förbättra det nuvarande systemet. Dessa kallas 24/7 koldioxidfri el och emissionalitet. För att skapa ett mervärde kräver dessa nya metoder en ökad granularitet, timbasis eller mindre, för både elmarknadsdata och energiattributcertifikat. Detta kan åstadkommas med så kallade granulära certifikat. Denna rapport avser att ge några svar på konsekvenserna på företagsnivå, specifikt för deras koldioxidredovisningar, av att anta dessa metoder. Olika industriella och kommersiella elkonsumentprofiler analyseras i flera europeiska länder för 2021 under fyra olika scenarier: bas, RE100, 24/7 och emissionalitet. Resultaten visar att då man använder koldioxidsintensitet för elnätet kan de platsberoende utsläppen skilja sig från de årliga beräkningarna med upp till 7%. Dessutom visas exempel på några av ineffektiviteterna i det nuvarande systemet med årlig matchning av certifikat. År 2021 krävdes det mindre än 1% av ett företags totala elkostnad för att intyga att de är 100% förnybara, huvudsakligen med separata certifikat. För paketerade certifikat kopplade till en specifik teknik ökade dessa kostnader till 2,60 % för fallet med holländska vindkraft. 24/7-scenariot visar att efter man implementerat 24/7 koldioxidfri elmatchning så varierar den faktiska täckningen av kontrakterad förnybar produktion mellan 48% och 99% beroende på förbrukningsprofil, lokalisering och vilka förnybara källor som kontrakterats. Slutligen tillhandahåller emissionalitetsscenariet verktygen för att bestämma var ny förnybar produktionskapacitet ska placeras för att minska koldioxidutsläppen så mycket som möjligt. Resultaten visar att under specifika omständigheter kan dessa värden vara tre gånger större. Det här examensarbetet främjar användningen av systemet för 24/7 koldioxidfri el för attributionella koldixodidredovisningsmetoder. Dess definition bör dock ses över för att enkelt inkludera emissionalitetsstudier då ny koldioxidfri av förnybar produktionskapacitet baserat på företags gröna upphandlingsbeslut.

Considering the growing importance of the electricity sector in the worldwide decarbonisation efforts, as well as large volumes of energy consumed by the commercial and industrial (C&I) sector, corporate power procurement is found to be a significant contributor to building a net zero economy. Within this topic, hourly matching of carbon-free electricity supply with demand, or 24/7 Carbon-free Energy (24/7 CFE), is identified as a next-generation power procurement framework, with growing interest from a wide range of stakeholders in the energy sector and benefits backed by robust research evidence. This thesis focuses on analysing the potential impacts of 24/7 CFE on the C&I consumers, as well as the wider system, in the context of the energy transition in the Netherlands, where some hourly matching initiatives already take place. The analysis is performed with the use of an existing open-source PyPSA model, with key elements of 24/7 CFE embedded in the code. The study finds that following the hourly matching strategy by the C&I consumers has larger environmental benefits for both the user and the system, than the currently used approach. Furthermore, the price premium connected with following this ambitious framework can be significantly reduced, if advanced storage and clean generation technologies are developed. 24/7 Carbonfree Energy procurement can also complement more ambitious national decarbonisation goals, or EU-wide emission reduction mechanisms, such as the ETS. It also allows for hedging against various risks, for instance by building a generation portfolio independent from volatile natural gas prices, which is especially relevant in importing countries like the Netherlands. Finally, it is concluded that increased participation in 24/7 CFE strategies and cooperation between the private and public sector in developing technologies such as long-duration energy storage, Allam cycle or the hydrogen infrastructure, could accelerate the transition to a net zero electricity system in a cost-efficient manner. / Med tanke på den växande betydelsen av elsektorn i de globala ansträngningarna för att minska koldioxidutsläppen, såväl som stora volymer energi som förbrukas av den kommersiella och industriella (C&I)-sektorn, har företagens kraftanskaffning visat sig vara en betydande bidragsgivare till att bygga en nettonollekonomi. Inom detta ämne identifieras timvis matchning av kolfri elförsörjning med efterfrågan, eller 24/7 Carbon-free Energy (24/7 CFE), som nästa generations ramverk för kraftanskaffning, med växande intresse från ett brett spektrum av intressenter inom energisektorn och fördelar som backas upp av robusta forskningsbevis. Den här avhandlingen fokuserar på att analysera de potentiella effekterna av 24/7 CFE på C&I-konsumenter, såväl som det bredare systemet, i samband med energiomställningen i Nederländerna, där vissa timmatchningsinitiativ redan äger rum. Analysen utförs med användning av en befintlig PyPSA-modell med öppen källkod, med nyckelelement av 24/7 CFE inbäddade i koden. Studien visar att det att följa C&I-konsumenternas timmatchningsstrategi har större miljöfördelar för både användaren och systemet än det för närvarande använda tillvägagångssättet. Dessutom kan prispåslaget i samband med att följa detta ambitiösa ramverk reduceras avsevärt om avancerad lagrings- och ren generationsteknik utvecklas. 24/7 Koldioxidfri energiupphandling kan också komplettera mer ambitiösa nationella utsläppsmål, eller EU-omfattande utsläppsminskningsmekanismer, såsom ETS. Det gör det också möjligt att skydda sig mot olika risker, till exempel genom att bygga en generationsportfölj oberoende av volatila naturgaspriser, vilket är särskilt relevant i importerande länder som Nederländerna. Slutligen dras slutsatsen att ökat deltagande i 24/7 CFE-strategier och samarbete mellan den privata och offentliga sektorn för att utveckla teknologier som långvarig energilagring, Allam-cykeln eller vätgasinfrastrukturen, skulle kunna påskynda övergången till ett netto-noll-elsystem på ett kostnadseffektivt sätt.

No description available.

The increase in the number of guest houses is applausive for its socio-economic benefits through income generation, job creation and entrepreneurship growth. However, the increase in the number of guest houses is proportional to energy demand. Thus, increase in energy efficient guest houses is more desirable in order to achieve sustainable development. Therefore, the aim of this study was to assess energy efficiency in selected guest houses in Mpumalanga province Through in-depth literature analysis, an energy efficiency framework that builds on and advances the input-output ration and energy saving model was developed. This framework has five indicators which are categorised into financial and nonfinancial, namely: energy quantity, cost, carbon equivalence, services quantity and quality. The framework clarified the differences between energy saving and energy efficiency, while it identifies energy saving and services levels as two parameters or components of energy efficiency. This framework was later implemented and used to assess energy efficiency in eight selected guest houses in Mpumalanga province. To assess energy efficiency using the framework, three standard or common services in guest houses such as indoor lighting, water heating and indoor thermal comfort were assessed for energy saving and compliance with industry standards. The results of the assessment were analysed through descriptive statistical and explanatory methods. Using the framework, the study found that few of the selected guest houses did save energy in one or more of the standards services. However, some methods used in the guest houses were found to be highly costly and resulted in high energy quantity consumption and high carbon footprint. Thus, these methods failed the test for characterisation of energy saving methods. Furthermore, the study found that all indoor lighting services didn’t meet minimum industry standards for indoor lighting of 100lux. All water heating standards were compliant, while indoor thermal comfort standards differed among guest houses. Thus, none of the guest houses met the minimum criteria for characterisation as being energy-efficient. However, different services qualified. Hence, the findings confirm that the energy efficiency framework was effective and reliable in the characterisation of energy-efficient guest houses. This framework builds on and advances the input-output ratio and energy saving models previously used. / Environmental Sciences / PhD (Environmental Management)

Recent literature has recommended that life cycle assessments (LCA) of forest bioenergy supply chains consider the impact of biomass harvest on ecosystem carbon stocks as well as the net emissions arising from combustion of various forms of biofuels compared with reference fossil fuel systems. The present study evaluated the magnitude and temporal variation of ecosystem C stock changes resulting from harvest of roadside residues and unutilized whole trees for bioenergy. The Carbon Budget Model (CBM-CFS3) was applied to the Gordon Cosens Forest, in northeastern Ontario, along with the Biomass Opportunity Supply Model (BiOS-Map), for cost analysis of different types of biomass comminution. Natural gas (NG) steam and electricity, grid electricity, and coal electricity reference systems were analyzed for a pulp and paper mill. The findings showed that the forested landscape becomes a net sink for carbon following the 20th year of roadside residue harvest, compared to whole-tree harvest, where the forested landscape remained a net source of carbon over the entire 100 year rotation. The cumulative ecosystem carbon loss from whole-tree harvest was 11 times greater compared to roadside residue harvest. BiOS-Map analysis suggested that due to technical and operational limits, between 55%-59% and 16%-24% of aboveground biomass was not recovered under roadside residue and whole-tree harvest respectively. The cost of delivering roadside residues was estimated at $52.32/odt–$57.45/odt, and for whole trees $92.63/odt–$97.44/odt. The Life Cycle Assessment (LCA) analysis showed break-even points of 25, 33 and 6 years for roadside residues displacing NG steam, NG electricity, and coal, respectively. No GHG reduction was achieved when forest biomass was used to displace grid electricity that is generated in Ontario. Whole-tree bioenergy resulted in no GHG reduction for NG displacement, and a break-even point of 70-86 years for coal. A net GHG reduction of 67% and 16% was realized when roadside residues and whole trees were used to displace coal, compared to 45% and 38% when roadside residues were used to displace NG steam and NG electricity, respectively. Therefore, it is recommended that bioenergy deployment strategies focus on the utilization of roadside residues, if the main goal is GHG mitigation.

Recent literature has recommended that life cycle assessments (LCA) of forest bioenergy supply chains consider the impact of biomass harvest on ecosystem carbon stocks as well as the net emissions arising from combustion of various forms of biofuels compared with reference fossil fuel systems. The present study evaluated the magnitude and temporal variation of ecosystem C stock changes resulting from harvest of roadside residues and unutilized whole trees for bioenergy. The Carbon Budget Model (CBM-CFS3) was applied to the Gordon Cosens Forest, in northeastern Ontario, along with the Biomass Opportunity Supply Model (BiOS-Map), for cost analysis of different types of biomass comminution. Natural gas (NG) steam and electricity, grid electricity, and coal electricity reference systems were analyzed for a pulp and paper mill. The findings showed that the forested landscape becomes a net sink for carbon following the 20th year of roadside residue harvest, compared to whole-tree harvest, where the forested landscape remained a net source of carbon over the entire 100 year rotation. The cumulative ecosystem carbon loss from whole-tree harvest was 11 times greater compared to roadside residue harvest. BiOS-Map analysis suggested that due to technical and operational limits, between 55%-59% and 16%-24% of aboveground biomass was not recovered under roadside residue and whole-tree harvest respectively. The cost of delivering roadside residues was estimated at $52.32/odt–$57.45/odt, and for whole trees $92.63/odt–$97.44/odt. The Life Cycle Assessment (LCA) analysis showed break-even points of 25, 33 and 6 years for roadside residues displacing NG steam, NG electricity, and coal, respectively. No GHG reduction was achieved when forest biomass was used to displace grid electricity that is generated in Ontario. Whole-tree bioenergy resulted in no GHG reduction for NG displacement, and a break-even point of 70-86 years for coal. A net GHG reduction of 67% and 16% was realized when roadside residues and whole trees were used to displace coal, compared to 45% and 38% when roadside residues were used to displace NG steam and NG electricity, respectively. Therefore, it is recommended that bioenergy deployment strategies focus on the utilization of roadside residues, if the main goal is GHG mitigation.

The increase in the number of guest houses is applausive for its socio-economic benefits through income generation, job creation and entrepreneurship growth. However, the increase in the number of guest houses is proportional to energy demand. Thus, increase in energy efficient guest houses is more desirable in order to achieve sustainable development. Therefore, the aim of this study was to assess energy efficiency in selected guest houses in Mpumalanga province Through in-depth literature analysis, an energy efficiency framework that builds on and advances the input-output ration and energy saving model was developed. This framework has five indicators which are categorised into financial and nonfinancial, namely: energy quantity, cost, carbon equivalence, services quantity and quality. The framework clarified the differences between energy saving and energy efficiency, while it identifies energy saving and services levels as two parameters or components of energy efficiency. This framework was later implemented and used to assess energy efficiency in eight selected guest houses in Mpumalanga province. To assess energy efficiency using the framework, three standard or common services in guest houses such as indoor lighting, water heating and indoor thermal comfort were assessed for energy saving and compliance with industry standards. The results of the assessment were analysed through descriptive statistical and explanatory methods. Using the framework, the study found that few of the selected guest houses did save energy in one or more of the standards services. However, some methods used in the guest houses were found to be highly costly and resulted in high energy quantity consumption and high carbon footprint. Thus, these methods failed the test for characterisation of energy saving methods. Furthermore, the study found that all indoor lighting services didn’t meet minimum industry standards for indoor lighting of 100lux. All water heating standards were compliant, while indoor thermal comfort standards differed among guest houses. Thus, none of the guest houses met the minimum criteria for characterisation as being energy-efficient. However, different services qualified. Hence, the findings confirm that the energy efficiency framework was effective and reliable in the characterisation of energy-efficient guest houses. This framework builds on and advances the input-output ratio and energy saving models previously used. / Environmental Sciences / PhD (Environmental Management)