A1 Alkuperäisartikkeli tieteellisessä aikakauslehdessä
Taking Carbon into Account in Capital Budgeting : A Field Study of Municipal Energy Companies in Finland (2024)


Hyvönen, T., Laine, M., & Pellinen, J. (2024). Taking Carbon into Account in Capital Budgeting : A Field Study of Municipal Energy Companies in Finland. Social and Environmental Accountability Journal, Early online. https://doi.org/10.1080/0969160x.2024.2337655


JYU-tekijät tai -toimittajat


Julkaisun tiedot

Julkaisun kaikki tekijät tai toimittajatHyvönen, Timo; Laine, Matias; Pellinen, Jukka

Lehti tai sarjaSocial and Environmental Accountability Journal

ISSN0969-160X

eISSN2156-2245

Julkaisuvuosi2024

Ilmestymispäivä04.04.2024

VolyymiEarly online

KustantajaTaylor & Francis

JulkaisumaaBritannia

Julkaisun kielienglanti

DOIhttps://doi.org/10.1080/0969160x.2024.2337655

Julkaisun avoin saatavuusAvoimesti saatavilla

Julkaisukanavan avoin saatavuusOsittain avoin julkaisukanava

Julkaisu on rinnakkaistallennettu (JYX)https://jyx.jyu.fi/handle/123456789/94319


Tiivistelmä

Climate change represents a fundamental challenge for human societies. The use of fossil fuels (e.g. coal, oil, gas and peat) in industry, transportation and energy production plays a substantial role in accelerating global warming. This qualitative field study draws on interview data to explore how Finnish municipal energy companies, which are often dependent on fossil fuels, take carbon into account when planning long-term investments. The study focuses on six middle-sized local energy companies, all of which have recently made substantial investments in their power plants. Our results indicate that carbon emissions have emerged as a significant environmental consideration for these organisations. Drawing on the theoretical approaches of institutional isomorphism and epistemic communities, we discuss how different institutional pressures, as well as social and technological carriers of ideas, have influenced the development of practices in the sector. Given the need for a major sustainability transition across the economy, the findings of this study point to the importance of understanding the role of epistemic communities and various carriers of ideas in different settings, as well as of exploring how these elements could be used to accelerate change in key organisational fields.


YSO-asiasanatympäristötalouskvalitatiivinen tutkimusilmastonmuutoksetenergiantuotantopäästötympäristövaikutukset

Vapaat asiasanatcapital budgeting; carbon accounting; qualitative research; epistemic communities


Liittyvät organisaatiot

JYU-yksiköt:


OKM-raportointiKyllä

Raportointivuosi2024

Alustava JUFO-taso1


Viimeisin päivitys 2024-03-07 klo 01:25