Facilitating standardization in corporate greenhouse gas accounting

Identifying success-determining factors that can be influenced in the process of creating a standardized corporate greenhouse gas accounting methodology

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Abstract

One of the tools that is being equipped in the fight against global warming is greenhouse gas accounting. This thesis studies what factors standard setters can use to influence the probability of widespread adoption for a newly proposed standardized measurement and calculation methodology for corporate greenhouse gas inventories. A theoretical framework of factors that determine the adoption of quality standards was first established which contains 31 success-determining factors, divided over 6 categories. The weights of importance of each of the identified factors for the proposed standard were determined through interviews with experts in the field of greenhouse gas accounting. The interviews were structured by means of a survey, which was constructed based on the Best-Worst Method (BWM). This multi-criteria decision-making method was then used to determine the relative weights of importance for each of the factors. The results demonstrated great importance for the composition of the alliance and the involvement of stakeholders in the standardization process of a standardized calculation and measurement methodology for corporate greenhouse gas inventories.