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This article seeks to examine accountants' perceptions of carbon taxes in addressing climate change. Specifically, it aims at (i) a better understanding of accountants opinions on carbon taxes; (ii) how energy companies have adapted their business operations since introducing carbon tax. The article's primary sources of data are (1) a 2018 survey distributed to 45 accounting professionals in Scotland, which specialise in energy finance and a formal interview with a regional finance director of a multinational energy company. The results show how the accountants are in favour the carbon tax due to its positive environmental impact, however, do not agree with the associated rising utility costs. Though, carbon tax, from an energy business' perspective, is viewed negatively due to its effects on the end users of energy. This study contributes to the current research by demonstrating the role of accounting society in boosting public awareness of climate change. The findings of this study will help regulators and policy makers in the UK to evaluate the adequacy of current carbon tax reforms and to promote the public awareness of climate change to reduce carbon emissions.

This paper aims to fill a research gap in the area of consumer-citizen attitudes to business models for decentralized energy storage, at the level of households and buildings. The study focuses on the interaction of such attitudes and their underlying motivation factors with socio-cultural, contextual factors. Self-determination theory (SDT) is used as a theoretical framework, to connect interpersonal and contextual factors, addressing the question of how contexts influence the motivation to support energy storage. Drawing on SDT, this study examines the role of autarky (independence from the energy system), autonomy (control over energy management) and relatedness (degree of sharing required) in this regard, embedded and interpreted in the socio-cultural local context of two demonstration sites in Sweden and Portugal. A mixed method approach is used. Quantitative survey data provides information on local social and cultural dimensions, followed by stakeholder consultation workshops that elicit participants’ views on different models of decentralized energy storage. The findings raise questions of how to improve autarky and autonomy for prosumers, while keeping the need for time investment low and provide flexibility regarding the required degree of interaction between prosumers. Implications for business models and policy support for citizen-centered sustainable urban energy systems are derived.

Abstract There is a widespread belief that the world energy problem will be solved by rising prices — closing the ‘gap’ by reducing demand and bringing in new, large, previously overcostly energy sources. The author rejects this view — high prices are the problem not the solution. Supply and demand will be brought into balance at some price, and the objective of energy policy should be to make it as low as we can, by concentrating on the exploitation of large, low-cost energy sources. New energy-saving technologies and new energy sources are more likely to be pursued in such an expensive climate than in the alternative world of high-priced energy.

Decarbonisation of energy systems requires deep structural change. The purpose of this research was to analyse the rates of change taking place in the energy systems of each Member State of the European Union (EU), and the EU in aggregate, in the light of the EU's climate change mitigation objectives. Trends on indicators such as sectoral activity levels and composition, energy intensity, and carbon intensity of energy were compared with decadal benchmarks derived from deep decarbonisation scenarios. The methodology applied provides a useful and informative approach to tracking decarbonisation of energy systems. The results show that while the EU has made significant progress in decarbonising its energy system. On a number of indicators assessed the results show that a significant acceleration from historical levels is required in order to reach the rates of change seen on the future benchmarks for deep decarbonisation. The methodology applied provides an example of how the research community and international organisations could complement the transparency mechanism developed by the Paris Agreement on climate change, to improve understanding of progress toward low-carbon energy systems.

Abstract Life cycle assessment (LCA) of slow pyrolysis biochar systems (PBS) in the UK for small, medium and large scale process chains and ten feedstocks was performed, assessing carbon abatement and electricity production. Pyrolysis biochar systems appear to offer greater carbon abatement than other bioenergy systems. Carbon abatement of 0.7–1.3 t CO2 equivalent per oven dry tonne of feedstock processed was found. In terms of delivered energy, medium to large scale PBS abates 1.4–1.9 t CO2e/MWh, which compares to average carbon emissions of 0.05–0.30 t CO2e/MWh for other bioenergy systems. The largest contribution to PBS carbon abatement is from the feedstock carbon stabilised in biochar (40–50%), followed by the less certain indirect effects of biochar in the soil (25–40%)—mainly due to increase in soil organic carbon levels. Change in soil organic carbon levels was found to be a key sensitivity. Electricity production off-setting emissions from fossil fuels accounted for 10–25% of carbon abatement. The LCA suggests that provided 43% of the carbon in the biochar remains stable, PBS will out-perform direct combustion of biomass at 33% efficiency in terms of carbon abatement, even if there is no beneficial effect upon soil organic carbon levels from biochar application.

This paper illustrates the main results of an expert elicitation survey on advanced (second and third generation) biofuel technologies. The survey focuses on eliciting probabilistic information on the future costs of advanced biofuels and on the potential role of Research, Development and Demonstration (RD&D) efforts in reducing these costs and in supporting the deployment of biofuels in Organisation for Economic Co-operation and Development (OECD) and non-OECD countries. Fifteen leading experts from different EU member states provide insights on the future potential of advanced biofuel technologies both in terms of costs and diffusion. This information results in a number of policy recommendations with respect to public RD&D strategies and is an important contribution to the integrated assessment modelling community.

Resilience is receiving increasing scientific attention, albeit its notion is still in progress and not univocal, especially when it comes to specific sectors such as energy. Energy and resilience policy is detected as a dominant strategy to achieve international development objectives throughout long-term sustainability and wellbeing goals. Energy resilience also crosses major energy policy issues – namely energy vulnerability, security, poverty, and justice. Making use of the Web Of Science 2018 release, this work aims at contributing to a clarification of the concept of energy resilience, proposing a taxonomy. The bibliometric outputs show a sharp increase in scientific publications on the issue. The bibliometric analysis suggests a taxonomy of energy resilience based on 7 approaches or strategies. The results suggest an evolution of the conceptual contributions, that enlarge resilience early use, merely applied to technical and hard sciences. Resilience is today used in different disciplines, including social sciences and sustainability studies, as part of a holistic approach centered on sustainable development.