Utilizing a marginal abatement cost curve approach to develop a low greenhouse gas plan: case study of energy management in a rural region (Toowoomba-Australia) accounting for human behaviour

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 behavioural change regarding the use of energy are an emerging area of research that has significant implications for policy. One method adopted for reducing GHG is the MACC approach. In recent years, the need for more reductions in emissions with low costs has increased suitable strategies adopted at both an organisation and region level. However, many previous studies have been undertaken with a focus on estimated data. Accordingly, this study seeks to establish to what extent using actual data will help decision makers. 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’ behaviour when using abatement activities. Organisations are planning to use management accounting methods such as MACC 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. This research provides important insights, particularly in promoting energy saving and emission reduction at the organisation level. The results confirmed the main assumptions and purpose underpinning this research.