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Corporate carbon accounting: a literature review of carbon accounting research from the Kyoto Protocol to the Paris Agreement

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  • Rong He
  • Le Luo
  • Abul Shamsuddin
  • Qingliang Tang

Abstract

This paper describes the development of and gaps in knowledge in research on carbon accounting based on a systematic review of 117 papers published in influential accounting journals between 2005 and 2018. The review shows the literature has developed into four major streams of carbon accounting: carbon disclosure, management, performance and assurance, and that carbon accounting is emerging as a distinct discipline. Finally, our paper highlights future research opportunities to improve carbon accounting, so it can play an even more important role to help business achieve the climate goals of the Paris Agreement.

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  • Rong He & Le Luo & Abul Shamsuddin & Qingliang Tang, 2022. "Corporate carbon accounting: a literature review of carbon accounting research from the Kyoto Protocol to the Paris Agreement," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(1), pages 261-298, March.
    • Handle: RePEc:bla:acctfi:v:62:y:2022:i:1:p:261-298
    DOI: 10.1111/acfi.12789
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    2. Hoogerbrugge, Coen & van de Kaa, Geerten & Chappin, Emile, 2023. "Adoption of quality standards for corporate greenhouse gas inventories: The importance of other stakeholders," International Journal of Production Economics, Elsevier, vol. 260(C).
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    7. Michael So, 2023. "Empirical Analysis of the Carbon Accounting Information Disclosure (CAID) Affecting R&D Investment and Sustainable Development in State-Owned and Non-State-Owned Enterprises," Sustainability, MDPI, vol. 15(4), pages 1-21, February.
    8. Kiswanto Kiswanto & Ain Hajawiyah & Atta Putra Harjanto & Endah Tri Setyarini, 2023. "Twelve Years Research Journey of Carbon Accounting," International Journal of Energy Economics and Policy, Econjournals, vol. 13(4), pages 246-254, July.
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