Accounting for carbon and reframing disclosure : A business model approach

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: https://doi.org/10.1016/j.accfor.2014.04.002, 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 http://creativecommons.org/licenses/by-nc-nd/4.0/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.Peer reviewe

Accounting for decarbonisation and reducing capital at risk in the S&P500

This document is the Accepted Manuscript version of the following article: Colin Haslam, Nick Tsitsianis, Glen Lehman, Tord Andersson, and John Malamatenios, ‘Accounting for decarbonisation and reducing capital at risk in the S&P500’, Accounting Forum, Vol. 42 91): 119-129, March 2018. Under embargo until 7 August 2019. The final, definitive version is available online at doi: https://doi.org/10.1016/j.accfor.2018.01.004.This article accounts for carbon emissions in the S&P 500 and explores the extent to which capital is at risk from decarbonising value chains. At a global level it is proving difficult to decouple carbon emissions from GDP growth. Top-down legal and regulatory arrangements envisaged by the Kyoto Protocol are practically redundant given inconsistent political commitment to mitigating global climate change and promoting sustainability. The United Nations Environment Programme (UNEP) and European Commission (EC) are promoting the role of financial markets and financial institutions as drivers of behavioural change mobilising capital allocations to decarbonise corporate activity.Peer reviewe

Galactic Foreground Constraints from the Python V Cosmic Microwave Background Anisotropy Data

We constrain Galactic foreground contamination of the Python V cosmic microwave background anisotropy data by cross correlating it with foreground contaminant emission templates. To model foreground emission we use 100 and 12 $\mu$m dust emission templates and two point source templates based on the PMN survey. The analysis takes account of inter-modulation correlations in 8 modulations of the data that are sensitive to a large range of angular scales and also densely sample a large area of sky. As a consequence the analysis here is highly constraining. We find little evidence for foreground contamination in an analysis of the whole data set. However, there is indication that foregrounds are present in the data from the larger-angular-scale modulations of those Python V fields that overlap the region scanned earlier by the UCSB South Pole 1994 experiment. This is an independent consistency cross-check of findings from the South Pole 1994 data.Comment: 15 pages, 1 figure, ApJ accepted versio

Optimised conditions for the synthesis of 17O and 18O labelled cholesterol

Conditions are described for the preparation of cholesterol with 17O and 18O labels from i-cholesteryl methyl ether using minimal amounts of isotopically enriched water. Optimum yields employed trifluoromethanesulfonic acid as catalyst in 1,4-dioxane at room temperature with 5 equivalents of water. An isotopic enrichment >90% of that of the water used for the reaction could be attained. Tetrafluoroboric acid could also be used as catalyst, at the expense of a lower overall reaction yield. Byproducts from the reaction included dicholesteryl ether, methyl cholesteryl ether, compounds formed by ether hydrolysis, and olefins arising from elimination reactions. Reactions in tetrahydrofuran yielded significant amounts of cholesteryl ethers formed by reaction with alcohols arising from hydrolysis of the solvent

Using lipidomics to reveal details of lipid accumulation in developing seeds from oilseed rape (Brassica napus L.)

With dwindling available agricultural land, concurrent with increased demand for oil, there is much current interest in raising oil crop productivity. We have been addressing this issue by studying the regulation of oil accumulation in oilseed rape (Brassica napus L). As part of this research we have carried out a detailed lipidomic analysis of developing seeds. The molecular species distribution in individual lipid classes revealed quite distinct patterns and showed where metabolic connections were important. As the seeds developed, the molecular species distributions changed, especially in the period of early (20 days after flowering, DAF) to mid phase (27DAF) of oil accumulation. The patterns of molecular species of diacylglycerol, phosphatidylcholine and acyl-CoAs were used to predict the possible relative contributions of diacylglycerol acyltransferase (DGAT) and phospholipid:diacylglycerol acyltransferase to triacylglycerol production. Our calculations suggest that DGAT may hold a more important role in influencing the molecular composition of TAG. Enzyme selectivity had an important influence on the final molecular species patterns. Our data contribute significantly to our understanding of lipid accumulation in the world’s third most important oil crop

Quantifying traces of tool use: a novel morphometric analysis of damage patterns on percussive tools

Percussive technology continues to play an increasingly important role in understanding the evolution of tool use. Comparing the archaeological record with extractive foraging behaviors in nonhuman primates has focused on percussive implements as a key to investigating the origins of lithic technology. Despite this, archaeological approaches towards percussive tools have been obscured by a lack of standardized methodologies. Central to this issue have been the use of qualitative, non-diagnostic techniques to identify percussive tools from archaeological contexts. Here we describe a new morphometric method for distinguishing anthropogenically-generated damage patterns on percussive tools from naturally damaged river cobbles. We employ a geomatic approach through the use of three-dimensional scanning and geographical information systems software to statistically quantify the identification process in percussive technology research. This will strengthen current technological analyses of percussive tools in archaeological frameworks and open new avenues for translating behavioral inferences of early hominins from percussive damage patterns.Palaeontological Scientific Trust; National Research Foundation; National Science Foundation [BCS-1128170, BCS-0924476]; Integrative Graduate Education and Research Traineeship Program [DGE-0801634]; George Washington University's Selective Excellence Fund; George Washington University Columbian College Facilitating Fund; Clare Hall College [JRF]; Newnham College [Gibbs Travelling Fellowship] Cambridge; European Research Council [283959]info:eu-repo/semantics/publishedVersio