Authors:
and
Maria Csutora
Maria Csutora
Corvinus University of Budapest, Hungary
Search for other papers by Maria Csutora in
Current site
Google Scholar
PubMed
Search for other papers by Maria Csutora in
Current site
Google Scholar
PubMed
Gabor Harangozo
gabor.harangozo@uni-corvinus.hu
Gabor Harangozo
Corvinus University of Budapest, Hungary
Search for other papers by Gabor Harangozo in
Current site
Google Scholar
PubMed
Search for other papers by Gabor Harangozo in
Current site
Google Scholar
PubMed
This paper aims to provide an overview of the key themes in the development of carbon accounting and auditing over the past twenty years. The evolution of the field since the Kyoto Agreement of 1997 has been divided into four stages. The need to account for and disclosure of greenhouse gas-related emissions of industrial organizations has emerged parallel to growing concerns about climate change, and international and national policy developments in the field have followed. Carbon accounting is an emerging field of business economics and covers a wide range of activities, including the measurement, calculation, monitoring, reporting and auditing of greenhouse gas emissions at organizational, process, product or supply chain levels. Various initiatives (such as the Greenhouse Gas Protocol or the Carbon Disclosure Project) motivate and assist industrial organizations in accounting for and reporting their achievements in the field. Different methodologies of carbon accounting (bottom-up, top-down and hybrid) enable industrial organizations to quantify their emissions; however, some trade-offs emerge when choosing among these approaches. Carbon accounting should not be an isolated task for businesses. On the contrary, there is a strong need to integrate carbon accounting issues into different functional fields in order to achieve both corporate and climate policy goals.
ProCite
RefWorks
Reference Manager
BibTeX
Zotero
EndNote
-
Ascui, F. – Lovell, H. (2011): As Frames Collide: Making Sense of Carbon Accounting. Accounting, Auditing & Accountability Journal 24(8): 978–999.
-
Ascui, F. – Lovell, H. (2012): Carbon Accounting and the Construction of Competence. Journal of Cleaner Production 36: 48–59.
-
Babin, R. – Nicholson, B. (2011): How Green Is My Outsourcer? Measuring Sustainability in Global IT Outsourcing. Strategic Outsourcing: An International Journal 4(1): 47–66.
-
Baldo, G. – Marino, M, – Montani, M. – Ryding, S. (2009): The Carbon Footprint Measurement Toolkit for the EU Ecolabel. International Journal of Life Cycle Assessment 14(7): 591–596.
-
Banuri, T. (2009): Climate Change and Sustainable Development. Natural Resources Forum 33(4): 257–258.
-
Bastianoni, S. – Pulselli, F. M. – Tiezzi, E. (2004): The Problem of Assigning Responsibility for Greenhouse Gas Emissions. Ecological Economics 49(3): 253–257.
-
Bennett, M. – James, P. (eds.) (1998): The Green Bottom Line: Environmental Accounting for Management: Current Practice and Future Trends. Greenleaf.
-
Bilec, M. – Ries, R. – Matthews, H. S. – Sharrard, A. L. (2006): Example of a Hybrid Life-Cycle Assessment of Construction Processes. Journal of Infrastructure Systems 12(4): 207–215.
-
Burritt, R. L. – Tingey-Holyoak, J. (2012): Forging Cleaner Production: The Importance of Academic-Practitioner Links for Successful Sustainability Embedded Carbon Accounting. Journal of Cleaner Production 36: 39–47.
-
Burritt, R. – Schaltegger, S. – Zvezdov, D. (2011): Carbon Management Accounting. Explaining Practice in Leading German Companies. Australian Accounting Review 21(1): 80–98.
-
Cagiao, J. – Gómez, B. – Doménech, J. L. – Mainar, S. G. – Lanza, H. G. (2011): Calculation of the Corporate Carbon Footprint of the Cement Industry by the Application of MC3 Methodology. Ecological Indicators 11(6): 1526–1540.
-
Carballo-Penela, A. – Mateo-Mantecon, I. – Domenech, J. – Coto-Millan, P. (2012): From the Motorways of the Sea to the Green Corridors - Carbon Footprint: The Case of a Port in Spain. Journal of Environmental Planning and Management 55(6): 765–782.
-
Carbon Disclosure Project, CDP (2016): www.cdp.net, accessed 25 August 2016.
-
Carbon Trust (2008): Product Carbon Footprinting. The New Business Opportunity. Experiences from Leading Companies. London: Carbon Trust.
-
Carbon Trust (2016): www.carbontrust.com, accessed 25 August 2016.
-
Caro, F. – Corbett, C. – Tan, T. – Zuidwijk, R (2013): Double Counting in Supply Chain Carbon Footprinting. Manufacturing Service Operations Management 15(4): 545–558.
-
CCAR (2008): California Climate Action Registry General Reporting Protocol. California Climate Action Registry, Los Angeles.
-
Chakraborty, D. – Roy, J. (2012): Corporate Carbon Footprint Accounting: Estimating Carbon Footprint of an Indian Paperboard and Paper Production Unit. International Journal of Business Insights & Transformation 6(1): 18–26.
-
Crawford, R. H. (2008): Validation of a Hybrid Life-Cycle Inventory Analysis Method. Journal of Environmental Management 88(3): 496–506.
-
Csutora, M. – Vetoné Mózner, Z. (2014): Proposing a Beneficiary-Based Shared Responsibility Approach for Calculating National Carbon Accounts during the post-Kyoto Era. Climate Policy 14(5): 599–616.
-
DEFRA (2013): Environmental Reporting Guidelines: Including Mandatory Greenhouse Gas Emissions Reporting Guidance. London: UK Department for Environment, Food and Rural Affairs.
-
Downie, J. – Stubbs, W. (2012): Corporate Carbon Strategies and Greenhouse Gas Emission Assessments: The Implications of Scope 3 Emission Factor Selection. Business Strategy & The Environment 21(6): 412–422.
-
Downie, J. – Stubbs, W. (2013): Evaluation of Australian Companies’ Scope 3 Greenhouse Gas Emissions Assessments. Journal of Cleaner Production 56: 156–163.
-
EEA (European Environment Agency) (2010): SOER Synthesis, 2010. The European Environment. State and Outlook 2010: Synthesis. Copenhagen: Office for Official Publications of the European Union.
-
Elmualim, A. – Valle, R. – Kwawu, W. (2012): Discerning Policy and Drivers for Sustainable Facilities Management Practice. International Journal of Sustainable Built Environment 1(1): 16–25.
-
Eurobarometer (2007): Attitudes of European Citizens towards the Environment. Special Eurobarometer 295, Summary. Brussels: European Commission.
-
Eurobarometer (2011): Attitudes of European Citizens towards the Environment. Special Eurobarometer 365. Brussels: European Commission.
-
Fodor, M. – Jäckel, K. – Csiszárik-Kocsir, Á. – Medve, A. (2015): Environment Conscious Consumers’ Opinion on Selective Waste Management. The Macrotheme Review: A Multidisciplinary Journal of Global Macro Trends 4(6): 20–33.
-
Fu, H. J. – Ho, S. Y. (2014): Corporate Social Responsibility and Corporate Governance Impact on Finance Performance. Acta Oeconomica, 64(2): 69–77.
-
Galli, A. – Wiedmann, T. – Ercin, E. – Knoblauch, D. – Ewing, B. – Giljum, S. (2012): Integrating Ecological, Carbon and Water Footprint into a “Footprint Family” of Indicators. Ecological Indicators 16: 100–112.
-
Garnaut, R. (2010): Policy Framework for Transition to a Low-Carbon World Economy. Asian Economic Policy Review 5(1): 19–33.
-
Harangozo, G. – Szechy, A. – Zilahy, G. (2015): Corporate Sustainability Footprints – A Review of Current Practices. In: Schaltegger, S. – Zvezdov, D. – Alvarez, I. E. – Csutora, M. – Günther, E. (eds.): Corporate Carbon and Climate Accounting. Springer International Publishing, pp. 45–76.
-
Høgevold, N. M. (2011): A Corporate Effort towards a Sustainable Business Model: A Case Study from the Norwegian Furniture Industry. European Business Review 23(4): 392–400.
-
Hovi, J. – Sprinz, D. F. – Bang, G. (2010): Why the United States did not Become a Party to the Kyoto Protocol: German, Norwegian and US Perspectives. European Journal of International Relations 18(1): 129–150.
-
Huang, Y. A. – Weber, C. L. – Matthews, H. S. (2009): Categorization of Scope 3 Emissions for Streamlined Enterprise Carbon Footprinting. Environmental Science & Technology 43(22): 8509–8515.
-
IEA (International Energy Agency) (2011): CO2 Emissions from Fuel Combustions Highlights. Paris: IEA/OECD.
-
IPCC (Intergovernmental Panel on Climate Change) (2007): Climate Change 2007. The Physical Science Basis. Contribution of Working Group I to the Fourth Assessment Report of the Intergovernmental Panel on Climate Change. Cambridge: Cambridge University Press.
-
ISO (International Organization for Standardization) (2006a): Environmental Management – Life Cycle Assessment – Principles and Framework (ISO 14040:2006). Berlin: Beuth.
-
ISO (International Organization for Standardization) (2006b): Environmental Management – Life Cycle Assessment – Requirements and Guidelines (ISO 14044:2006). Berlin: Beuth.
-
Jasch, C. (2003): The Use of Environmental Management Accounting (EMA) for Identifying Environmental Costs. Journal of Cleaner Production 11(6): 667–676.
-
Jensen, J. (2012): Product Carbon Footprint Developments and Gaps. International Journal of Physical Distribution & Logistics Management 42(4): 338–354.
-
Jungbluth, N. – Büsser, S. – Frischknecht, R. – Flury, K. – Stucki, M. (2012): Feasibility of Environmental Product Information Based on Life Cycle Thinking and Recommendations for Switzerland. Journal of Cleaner Production 28: 187–197.
-
Karlsson, C. – Parker, C. – Hand, M. – Linnér, B. O. (2011): Looking for Leaders. Perceptions of Climate Change Leadership among Climate Change Negotiation Participants. Global Environmental Politics 11(1): 89–107
-
Kerekes, S. (2011): Happiness, Environmental Protection and Market Economy. Society and Economy 33(1): 5–13.
-
Lee, K. – Cheong, I. (2011): Measuring a Carbon Footprint and Environmental Practice: The Case of Hyundai Motors Co. (HMC). Industrial Management & Data Systems 111(6): 961–978.
-
Lee, K. H. (2011): Integrating Carbon Footprint into Supply Chain Management: The Case of Hyundai Motor Company (HMC) in the Automobile Industry. Journal of Cleaner Production 19(11): 1216–1223.
-
Lenzen, M. (2000): Errors in Conventional and Input-Output Based Life-Cycle Inventories. Journal of Industrial Ecology 4(4): 127–148.
-
Lenzen, M. (2002): A Guide for Compiling Inventories in Hybrid Life-Cycle Assessments: Some Australian Results. Journal of Cleaner Production 10(6): 545–572.
-
Lenzen, M, – Murray, J. (2010): Conceptualising Environmental Responsibility. Ecological Economics 70(2): 261–270.
-
Leontief, W. W. (1936): Quantitative Input and Output Relations in the Economic Systems of the United States. The Review of Economic Statistics 18(3): 105–125.
-
Matisoff, D. C. – Noonan, D. S. – O’Brien, J. J. (2013): Convergence in Environmental Reporting: Assessing the Carbon Disclosure Project. Business Strategy and the Environment 22(5): 285–305.
-
Matthews, H. – Hendrickson, C. – Weber, C. (2008): The Importance of Carbon Footprint Estimation Boundaries. Environmental Science & Technology 42(16): 5839–5842.
-
Meisterling, K. – Samaras, C. – Schweizer, V. (2009): Decisions to Reduce Greenhouse Gases from Agriculture and Product Transport: LCA Case Study of Organic and Conventional Wheat. Journal of Cleaner Production 17: 222–230.
-
Mózner, Z. V. (2015): Carbon Accounting in Long Supply Chain Industries. In: Schaltegger, S. – Zvezdov, D. – Alvarez, I. E. – Csutora, M. – Günther, E. (eds.): Corporate Carbon and Climate Accounting. Springer International Publishing, pp. 143–162.
-
Müller, B. – Schebek, L. (2013): Input-Output-Based Life Cycle Inventory. Journal of Industrial Ecology 17(4): 504–516.
-
Murray, J. – Wood, R. – Lenzen, M. (2010): Input-Output Analysis – Strengths and Limitations. In: Murray, J. – Wood, R. (eds): The Sustainability Practitioner’s Guide to Input-Output Analysis. Champaign, Illinois: Common Ground Publishing LLC.
-
Northey, S. – Haque, N. – Mudd, G. (2013): Using Sustainability Reporting to Assess the Environmental Footprint of Copper Mining. Journal of Cleaner Production 40: 118–128.
-
OPEN:EU (2010): OPEN:EU Scenario Scoping Report. One Planet Economy Network: Europe Project, http://www.oneplaneteconomynetwork.org/resources/programmedocuments/Scenario Scoping Report.pdf, accessed 19 April 2015.
-
Ozawa-Meida, L. – Brockway, P. – Letten, K. – Davies, J. – Fleming, P. (2013): Measuring Carbon Performance in a UK University through a Consumption-Based Carbon Footprint: De Montfort University Case Study. Journal of Cleaner Production 56: 185–198.
-
Pellegrino, C. – Lodhia, S. (2012): Climate Change Accounting and the Australian Mining Industry: Exploring the Links between Corporate Disclosure and the Generation of Legitimacy. Journal of Cleaner Production 36: 68–82.
-
Penela, A. C. – García-Negro, M. C. – Quesada, J. L. D. (2009): A Methodological Proposal for Corporate Carbon Footprint and Its Application to a Wine-Producing Company in Galicia, Spain. Sustainability 1(2): 302–318.
-
Pollmann, O. – Podruzsik, S. – Fehér, O. (2014): Social Acceptance of Renewable Energy: Some Examples from Europe and Developing Africa. Society and Economy 36(2): 217–231.
-
Ratnatunga, J. – Balachandran, K. R. (2009): Carbon Business Accounting: The Impact of Global Warming on the Cost and Management Accounting Profession. Journal of Accounting, Auditing & Finance 24(2): 333–355.
-
Schaltegger, S. – Burritt, R. (2000): Contemporary Environmental Accounting: Issues, Concepts and Practice. Sheffield: Greenleaf Publishing.
-
Schaltegger, S. – Csutora, M. (2012): Carbon Accounting for Sustainability and Management. Status Quo and Challenges. Journal of Cleaner Production 36: 1–16.
-
Schaltegger, S. – Windolph, S. E. – Herzig, C. (2012): Applying the Known. A Longitudinal Analysis of the Knowledge and Application of Sustainability Management Tools in Large German Companies, Society and Economy 34(4): 549–579.
-
Scipioni, A. – Manzardo, A. – Mazzi, A. – Mastrobuono, M. (2012): Monitoring the Carbon Footprint of Products: A Methodological Proposal. Journal of Cleaner Production 36: 94–101.
-
Siskos, E. (2003): Economic Bases of International Mechanisms on Climate Change. Acta Oeconomica 53(3): 293–306.
-
Stechemesser, K. – Guenther, E. (2012): Carbon Accounting: A Systematic Literature Review. Journal of Cleaner Production 36: 17–38.
-
Stechemesser, K. – Bergmann, A. – Günther, E. (2015): Organizational Climate Accounting - Financial Consequences of Climate Change Impacts and Climate Change Adaptation. In: Schaltegger, S. – Zvezdov, D. – Alvarez, I. E. – Csutora, M. – Günther, E. (eds.): Corporate Carbon and Climate Accounting. Springer International Publishing, pp. 217–242.
-
Stein, M. – Khare, A. (2009): Calculating the Carbon Footprint of a Chemical Plant: A Case Study of Akzonobel. Journal of Environmental Assessment Policy & Management 11(3): 291–310.
-
Stern, N. (2007): The Economics of Climate Change. The Stern Review. Cambridge: Cambridge University Press.
-
Suh, S. (2003): Input-Output and Hybrid Life Cycle Assessment. The International Journal of Life Cycle Assessment 8(5): 257–257.
-
Suh, S. – Lenzen, M. – Treloar, G. J. – Hondo, H. – Horvath, A. – Huppes, G. (2004): System Boundary Selection in Life Cycle Inventories Using Hybrid Approaches. Environmental Science and Technology 38: 657–664.
-
Szigeti, C. – Harangozó, G. (2016): Online Carbon Calculators - Corporate Carbon Footprint Analysis in Practice. In: Vopava, J. – Douda, V. – Kratochvil, R. – Konecki, M. (eds): Conference Proceedings MAC-MME International Conference. Prague, pp. 299.
-
Sullivan, R. – Gouldson, A. (2012): Does Voluntary Carbon Reporting Meet Investors’ Needs? Journal of Cleaner Production 36: 60–67.
-
Svensson, G. – Wagner, B. (2011): A Process Directed towards Sustainable Business Operations and a Model for Improving the GWP-Footprint (CO2e) on Earth. Management of Environmental Quality: An International Journal 22(4): 451–462.
-
Toth, G. – Szigeti, C. (2016): The Historical Ecological Footprint: From Over-Population to Over- Consumption. Ecological Indicators 60: 283–291.
-
Townsend, J. – Barrett, J. (2015): Exploring the Applications of Carbon Footprinting towards Sustainability at a UK University: Reporting and Decision Making. Journal of Cleaner Production 107: 164–176.
-
UNFCCC (2016): Paris Agreement. http://unfccc.int/files/meetings/paris_nov_2015/application/pdf/paris_agreement_english.pdf, accessed 18 August 2016.
-
Varga, J. (2016): A valódi jólét gazdasága és versenyképességének mérése [The Economy of True Welfare and the Measurement of Its Competitiveness]. In: Nagy, Z. B. (ed.): LVIII. Georgikon Napok: Felmelegedés, ökolábnyom, élelmiszerbiztonság. Keszthely: Pannon Egyetem, pp. 530–542.
-
Vázquez-Rowe, I. – Villanueva-Rey, P. – Mallo, J. – De la Cerda, J. – Moreira, T. – Feijoo, G. (2013): Carbon Footprint of a Multi-Ingredient Seafood Product from a Business-to-Business Perspective. Journal of Cleaner Production 44: 200–210.
-
von Weizsäcker, E. U. – Hargroves, K. – Smith, M. H. – Desha, C. (2009): Factor Five. Transforming the Global Economy through 80% Improvements in Resource Productivity. London: Taylor & Francis.
-
von Weizsäcker, E. U. – Lovins, A. B. – Lovins, L. H. (1997): Factor Four: Doubling Wealth - Halving Resource Use. London: Earthscan.
-
Wackernagel, M. – Onisto, L. – Bello, P. – Linares, A. C. – Falfán, L. – García, J. M. – Suárez, G. A. I. – Suárez, G. M. G. (1999): National Natural Capital Accounting with the Ecological Footprint Concept. Ecological Economics 29(3): 375–390.
-
WBCSD – WRI (2004): The Greenhouse Gas Protocol – A Corporate Accounting and Reporting Standard. Geneva: World Business Council for Sustainable Development and World Resources Institute.
-
WBCSD – WRI (2011): The Greenhouse Gas Protocol – Corporate Value Chain (Scope 3) Accounting and Reporting Standard. Supplement to the GHG Protocol Corporate Accounting and Reporting Standard. Geneva: World Business Council for Sustainable Development and World Resources Institute.
-
Weber, C. – Peters, G. P. – Guan, D. – Hubacek, K. (2008): The Contribution of Chinese Exports to Climate Change. Energy Policy 36: 3572–3577.
-
Wiedmann, T. O. – Lenzen, M. – Barrett, J. R. (2009): Companies on the Scale Comparing and Benchmarking the Sustainability Performance of Businesses. Journal of Industrial Ecology 13(3): 361–383.
-
WRI (World Resource Institute) (2011): CO2 emissions 2011 http://cait.wri.org/cait.php?page=gra phcoun&url=form&pOpts=open&pHints=shut&menu=emit&start=1990&end=2007§or= natl&update=Update&c1=36&c2=185&c3=184&c4=85&c5, accessed 1 October 2015.
-
Zilahy, G. – Nemcsicsné Zsóka, Á. – Szeszler, Á. – Urge-Vorsatz, D. – Markandya, A. – Hunt, A. (2000): The Indirect Costs and Benefits of Greenhouse Gas Limitations: Hungary Case Study. Roskilde: UNEP-RISO.
Editor-in-chief: Balázs SZENT-IVÁNYI
Co-Editors:
- Péter MARTON (Corvinus University, Budapest)
- István KÓNYA (Corvinus University, Budapest)
- László SAJTOS (The University of Auckland)
- Gábor VIRÁG (University of Toronto)
Associate Editors:
- Tamás BOKOR (Corvinus University, Budapest)
- Sándor BOZÓKI (Corvinus University Budapest)
- Bronwyn HOWELL (Victoria University of Wellington)
- Hintea CALIN (Babeş-Bolyai University)
- Christian EWERHART (University of Zürich)
- Clemens PUPPE (Karlsruhe Institute of Technology)
- Zsolt DARVAS (Bruegel)
- Szabina FODOR (Corvinus University Budapest)
- Sándor GALLAI (Corvinus University Budapest)
- László GULÁCSI (Óbuda University)
- Dóra GYŐRFFY (Corvinus University Budapest)
- György HAJNAL (Corvinus University Budapest)
- Krisztina KOLOS (Corvinus University Budapest)
- Alexandra KÖVES (Corvinus University Budapest)
- Lacina LUBOR (Mendel University in Brno)
- Péter MEDVEGYEV (Corvinus University Budapest)
- Miroslava RAJČÁNIOVÁ (Slovak University of Agriculture)
- Ariel MITEV (Corvinus University Budapest)
- Éva PERPÉK (Corvinus University Budapest)
- Petrus H. POTGIETER (University of South Africa)
- Sergei IZMALKOV (MIT Economics)
- Anita SZŰCS (Corvinus University Budapest)
- László TRAUTMANN (Corvinus University Budapest)
- Trenton G. SMITH (University of Otago)
- György WALTER (Corvinus University Budapest)
- Zoltán CSEDŐ (Corvinus University Budapest)
- Zoltán LŐRINCZI (Ministry of Human Capacities)
Society and Economy
Institute: Corvinus University of Budapest
Address: Fővám tér 8. H-1093 Budapest, Hungary
Phone: (36 1) 482 5406
E-mail: balazs.szentivanyi@uni-corvinus.hu
Indexing and Abstracting Services:
- CABELLS Journalytics
- DOAJ
- International Bibliographies IBZ and IBR
- International Political Science Abstracts
- JSTOR
- SCOPUS
- RePEc
- Referativnyi Zhurnal
| 2023 | |
|---|---|
| Scopus | |
| CiteScore | 1.5 |
| CiteScore rank | Q2 (Sociology and Political Science) |
| SNIP | 0.496 |
| Scimago | |
| SJR index | 0.243 |
| SJR Q rank | Q3 |
| Society and Economy | |
|---|---|
| Publication Model | Gold Open Access |
| Submission Fee | none |
| Article Processing Charge | 900 EUR/article with enough waivers |
| Regional discounts on country of the funding agency | World Bank Lower-middle-income economies: 50% World Bank Low-income economies: 100% |
| Further Discounts | Sufficient number of full waiver available. Editorial Board / Advisory Board members: 50% Corresponding authors, affiliated to an EISZ member institution subscribing to the journal package of Akadémiai Kiadó: 100% |
| Subscription Information | Gold Open Access |
| Society and Economy | |
|---|---|
| Language | English |
| Size | B5 |
| Year of Foundation |
1972 |
| Volumes per Year |
1 |
| Issues per Year |
4 |
| Founder | Budapesti Corvinus Egyetem |
| Founder's Address |
H-1093 Budapest, Hungary Fővám tér 8. |
| Publisher | Akadémiai Kiadó |
| Publisher's Address |
H-1117 Budapest, Hungary 1516 Budapest, PO Box 245. |
| Responsible Publisher |
Chief Executive Officer, Akadémiai Kiadó |
| ISSN | 1588-9726 (Print) |
| ISSN | 1588-970X (Online) |
Monthly Content Usage
| Abstract Views | Full Text Views | PDF Downloads | |
|---|---|---|---|
| Oct 2024 | 305 | 5 | 7 |
| Nov 2024 | 165 | 0 | 0 |
| Dec 2024 | 73 | 1 | 1 |
| Jan 2025 | 141 | 4 | 7 |
| Feb 2025 | 145 | 2 | 2 |
| Mar 2025 | 128 | 0 | 0 |
| Apr 2025 | 0 | 0 | 0 |
Author:
Sustainability as a driver for corporate economic success
Consequences for the development of sustainability management control
Author:
Author:
Author:
Copyright Akadémiai Kiadó AKJournals is the trademark of Akadémiai Kiadó's journal publishing business branch.
Powered by PubFactory