Special Issue "Carbon Accounting and Management: Challenges of the Decarbonization Scenario and the Pandemic"

A special issue of Sustainability (ISSN 2071-1050).

Deadline for manuscript submissions: 30 November 2021.

Special Issue Editors

Prof. Dr. Maria Csutora
E-Mail Website
Guest Editor
Sustainability Indicators Research Centre, Corvinus University of Budapest, 8, 1093 Budapest, Hungary
Interests: carbon footprint; carbon accounting; carbon strategies; sustainable consumption
Dr. Gábor Harangozó
E-Mail Website
Guest Editor
Department of Logistics and Supply Chain Management, Corvinus University of Budapest, 8, 1093 Budapest, Hungary
Interests: ecological footprint; carbon footprint; stakeholder management for sustainability
Dr. Cecília Szigeti
E-Mail Website
Guest Editor
Department of International and Theoretical Economics, Széchenyi University, 1, 9026 Győr, Hungary
Interests: ecological footprint; carbon footprint; corporate responsibility

Special Issue Information

Dear Colleagues,

Corporate carbon accounting is a key topic for contemporary academics, practitioners, and policy makers. Furthermore, the latest developments following the outbreak of COVID-19 have increased the focus on decarbonization and the demand to quantify this process. Decarbonization may be a mainstream trend in the coming years; however, carbon strategies will definitely shape the socio-economic horizon in the foreseeable future. Global efforts are concentrated on restabilizing the world economy after the impacts of the pandemic. However, in this post-pandemic restructuring, the return to “normal” must be by a decarbonized route. The crisis has also provided an opportunity to change the way in which the economy operates.

This Special Issue examines the impact of the current decarbonization scenario on the carbon footprint and carbon management of individuals, organizations, and industries. Changes have been stimulated by the impact of the COVID-19 pandemic. How long-lasting will these changes be? What factors influence the size of the carbon footprint, and in what direction will they change? How can we better measure and reduce our carbon footprint? Are there any new methodological approaches in the field, or can we refine existing frameworks? What theoretical considerations should we consider? Are contemporary measuring and reporting frameworks satisfying, or are there biases and distortions included? What are the projected changes in the carbon footprint of certain industries and consumer groups due to decarbonization policies (e.g., tourism, food, and car manufacturing industries)? How has the pandemic advanced or hindered carbon management strategies?

We also welcome studies that address the carbon management practices of organizations or industries related to policies; for example, the impact of the European Union’s carbon reduction target for car manufacturing companies. Carbon management studies on key consumption areas (such as heating, food, or travelling) are also welcome.

We are looking for original submissions in the field. Focus and scope may differ regarding this topic; submissions may include review papers and original research papers with either a quantitative or qualitative focus. Critical assessments of some crucial issues are also welcome. However, submissions need to be in line with the expectations of the journal.

References:

Harangozo, G.; Szigeti, C. Corporate carbon footprint analysis in practice – With a special focus on validity and reliability issues. J. Clean. Prod. 2017, 167, 1177–1183, doi:10.1016/j.jclepro.2017.07.237.

Csutora, M.; Harangozo, G. Twenty years of carbon accounting and auditing–a review and outlook. Society and Economy, 2017, 39, 459–480.

Herold, D.M.; Lee, K.-H. Carbon management in the logistics and transportation sector: an overview and new research directions. Carbon Manag. 2017, 8, 79–97, doi:10.1080/17583004.2017.1283923.

Lenzen, M.; Sun, Y.-Y.; Faturay, F.; Ting, Y.-P.; Geschke, A.; Malik, A. The carbon footprint of global tourism. Nat. Clim. Chang. 2018, 8, 522–528, doi:10.1038/s41558-018-0141-x.

Csutora, M.; Zsoka, A.; Harangozo, G. The Grounded Survey – An integrative mixed method for scrutinizing household energy behavior. Ecol. Econ. 2021, 106907, 106907, doi:10.1016/j.ecolecon.2020.106907.

Amankwah-Amoah, J. Stepping up and stepping out of COVID-19: New challenges for environmental sustainability policies in the global airline industry. J. Clean. Prod. 2020, 271, 123000, doi:10.1016/j.jclepro.2020.123000.

Szennay, Á.; Szigeti, C.; Beke, J.; Radácsi, L. Ecological Footprint as an Indicator of Corporate Environmental Performance—Empirical Evidence from Hungarian SMEs. Sustainability 2021, 13, 1000. https://doi.org/10.3390/su13021000 

Scholz, K.; Eriksson, M.; Strid, I. Carbon footprint of supermarket food waste. Resour. Conserv. Recycl. 2015, 94, 56–65, doi:10.1016/j.resconrec.2014.11.016.

Prof. Dr. Maria Csutora
Dr. Gábor Harangozó
Dr. Cecília Szigeti
Guest Editors

Manuscript Submission Information

Manuscripts should be submitted online at www.mdpi.com by registering and logging in to this website. Once you are registered, click here to go to the submission form. Manuscripts can be submitted until the deadline. All papers will be peer-reviewed. Accepted papers will be published continuously in the journal (as soon as accepted) and will be listed together on the special issue website. Research articles, review articles as well as short communications are invited. For planned papers, a title and short abstract (about 100 words) can be sent to the Editorial Office for announcement on this website.

Submitted manuscripts should not have been published previously, nor be under consideration for publication elsewhere (except conference proceedings papers). All manuscripts are thoroughly refereed through a single-blind peer-review process. A guide for authors and other relevant information for submission of manuscripts is available on the Instructions for Authors page. Sustainability is an international peer-reviewed open access semimonthly journal published by MDPI.

Please visit the Instructions for Authors page before submitting a manuscript. The Article Processing Charge (APC) for publication in this open access journal is 1900 CHF (Swiss Francs). Submitted papers should be well formatted and use good English. Authors may use MDPI's English editing service prior to publication or during author revisions.

Keywords

  • carbon footprint
  • theoretical approaches
  • epidemic
  • carbon strategies

Published Papers (1 paper)

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Case Report
Business Model and Principles of a Values-Based Bank—Case Study of MagNet Hungarian Community Bank
Sustainability 2021, 13(16), 9239; https://doi.org/10.3390/su13169239 - 17 Aug 2021
Viewed by 341
Abstract
The 2020–2021 global pandemic has brought significant changes to social and economic life. Companies must begin to rethink their business models and values to meet these new challenges. Given the process of intermediation, which has an indirect and catalytic impact, banks have a [...] Read more.
The 2020–2021 global pandemic has brought significant changes to social and economic life. Companies must begin to rethink their business models and values to meet these new challenges. Given the process of intermediation, which has an indirect and catalytic impact, banks have a responsibility and opportunity to transform the economy by, for example, lending to projects that encourage decarbonization and/or green energy. The purpose of this paper is to examine the MagNet Hungarian Community Bank’s approach as a values-based bank in order to compare how the operation of the bank differs from that of traditional ones—even if these apply the Corporate Social Responsibility approach. The findings of an exploratory study of MagNet’s responsible and sustainable way of doing business can help other sectors and companies cope with the global crisis and be a part of the transition to an inclusive, fair, and decarbonised economy. The data for this study were collected using semi-structured interviews with eleven bankers and three customers of MagNet Bank in 2019, as well as bank documents. Using this information, we created a business model for the bank, using the Business Model Canvas method. Within the business model we highlighted how MagNet Bank integrates principles of the Global Alliance for Banking on Values, with the aim of truly integrating sustainability into the core of their corporate genetic makeup, instead of as a partial or insincere measure. With the projection of the models onto each other, we emphasize the role of values in the business model. The combination of the models indicates potential learning points for the further development and long-term success of the bank and serves as an example of good practices for others. This is especially relevant when considering the greater need for improved crisis and risk management due to the pandemic and for the integration of sustainability considerations into business operations which have increased the impetus in the financial sector towards sustainability. Full article
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