The nexus of carbon accounting and climate budgeting in hybrid organisations: Focus on decarbonisation metrics

Purpose:<br/>This study analyses the nexus of carbon accounting and climate budgeting in the energy field for district heating in Finland. The study asks how well district heating organisations institutionalise carbon-free technologies and carbon accounting metrics in their operational routines, and the role of carbon emissions data from district heating in climate budgeting at the city level.<br/><br/>Research method:<br/>The case study takes place in two hybrid organisations specialising in district heat (DH) production, DHA and DHB, each operating in a different city. Data are based on interviews, document analysis and netnography. <br/><br/>Main findings:<br/>The main findings show that DHA and DHB have institutionalised effective heat production systems and technologies, allowing them to reduce carbon dioxide emissions from their heat production. DHA started the process of green energy production already in the early 2000s. DHB activated this process during the last 5 years. Hence, DHA is an innovator; DHB is a late adopter. Both organisations apply formal rationality to present themselves as carbon-free producers of heat energy to their stakeholders. DHA and its city use decarbonisation metrics in climate budgeting. The DHB’s city has not yet made this step.<br/>