Case study

carbon risk management in a regulatory context: the case of New Zealand

Research output: Chapter in Book/Report/Conference proceedingChapter


This chapter examines 30 New Zealand organisations to understand their approaches to managing carbon-related risks. A risk management framework is employed to analyse how organisations identify, evaluate, treat, review and communicate carbon risks. Using an enterprise risk management framework, the chapter reports a study aimed at examining and explaining the process used by organisations to identify and evaluate carbon-related risks and the changes that have been, or planned to be, undertaken to manage such risks. Towards this aim, the study has four objectives: to identify the carbon-related risks, to examine how organisations analyse and evaluate such risks, to understand how these risks are communicated and monitored, and to explore the plans organisations use to treat these risks. The chapter suggests that even in a regulatory context, organisations have not developed a mature carbon risk management (CRM) system even though they have integrated carbon management as part of the business-as-usual.
Original languageEnglish
Title of host publicationThe Routledge companion to accounting and risk
EditorsMargaret Woods, Philip Linsley
Place of PublicationLondon ; New York, N.Y.
Number of pages19
ISBN (Electronic)9781315716756
ISBN (Print)9781138860124
Publication statusPublished - 2017
Externally publishedYes

Publication series

NameRoutledge companions

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