推文信息：

Engels, Anita. The European Emissions Trading Scheme: An Exploratory studyof how companies learn to account for carbon. Accounting, Organizations andSociety. 2009. Vol.34. Pp.488-498.

摘要：

European companies were confronted with neworganisational challenges when the European Emissions Trading Scheme (EU ETS)was introduced in 2005. What were their cognitive sources for developing anorientation in this scheme? This paper presents original data from a survey ofthe University of Hamburg, dealing with companies’ responses to the EU ETS in2005–2007. The survey was conducted three times and addressed all companiescovered by the trading scheme in Germany, the United Kingdom, Denmark and theNetherlands (response rate of 19%–23% over three years). Results are providedon the share of companies that traded emission allowances, on the knowledge oftheir own CO2 abatement costs, on the organisational unit that was responsiblefor decisions on emissions trading, and on the use of internal and external sourcesof advice. The data thus provides an insight into the cognitive resources thatcompanies brought to bear when looking for an orientation in the new tradingscheme. The sources of advice and the internal assignment of responsibility buildthe framework of competencies in which companies learn to account for carbon.