Abstract

The global warming phenomenon has become an international issue which requires effort to avoid and control the concentration of greenhouse gases (GHGs). At the same time, despite various attempts, developed countries need to put more effort and attention into dealing with this issue. Many studies have been conducted on reducing GHGs globally and nationally. The majority of these studies have focused at a national or sectorial level, particularly in the industrial sector. This study focuses on stationary energy. There are two main ways to reduce GHGs, particularly CO₂. One is to replace carbon-based fuels with renewables. The other is to reduce consumption. To achieve further GHG emission reductions, improvements to regarding the use of energy are an emerging area of research that has significant implications for policy. Quantitative and qualitative research methodologies were used for this research. The findings of this research indicate that organisations are seeking a more accurate approach to save energy, reduce emissions, and determine the impact of users.’ Organisations are planning to use management accounting methods such as Marginal abatement cost curves (MACCs) when measuring the cost of abatement or reduction in environmental costs for more effective decision-making. This study developed a concept by using actual data in MACC. The design established support for organisations to meet data accuracy needs.

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