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

Citations

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Cited by:

  1. Peijing Yang & Tanya Fiedler & Clinton Free, 2024. "The Visibility of Climate‐Related Disclosures by Large Australian Companies," Australian Accounting Review, CPA Australia, vol. 34(4), pages 265-282, December.
  2. Zhengcheng Qu & Zhiwei He, 2025. "Carbon information disclosure as a driving force for corporate digital transformation: a textual analysis from China," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 27(9), pages 21567-21592, September.
  3. Le Luo & Qingliang Tang & Hanlu Fan & Jamie Ayers, 2023. "Corporate carbon assurance and the quality of carbon disclosure," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(1), pages 657-690, March.
  4. Ruben Hidalgo-Leon & Jose Campoverde-Gil & Jaqueline Litardo & Miguel Torres & Maria Luisa Granda & Viviana Villavicencio & Scarleth Vasconcelos & Cristian A. Hernandez & Juan Solano-Aguirre & Pritpal, 2025. "Carbon Credit Earned by Rooftop PV Systems: Assessing Opportunities for Carbon Market Adoption in the Ecuadorian Context," Clean Technol., MDPI, vol. 7(2), pages 1-21, April.
  5. Ziqiang Tong & Buxi Li & Lei Yang, 2025. "Digital transformation, carbon performance and financial performance: empirical evidence from the Chinese stock market," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 27(7), pages 17129-17146, July.
  6. Riza Radmehr & Samira Shayanmehr & Ernest Baba Ali & Elvis Kwame Ofori & Elżbieta Jasińska & Michał Jasiński, 2022. "Exploring the Nexus of Renewable Energy, Ecological Footprint, and Economic Growth through Globalization and Human Capital in G7 Economics," Sustainability, MDPI, vol. 14(19), pages 1-19, September.
  7. Guanghui Chang & Ishmael Wiredu & Prince Kofi Boadu & Andrew Osei Agyemang, 2026. "Navigating sustainable development: exploring the nexus of board attributes and environmental accounting information disclosure in China’s construction industry," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 28(4), pages 10021-10046, April.
  8. Zhang, Junru & Luo, Le & Yang, Joey Wenling, 2026. "Does artificial intelligence mitigate climate change exposure?," Journal of Banking & Finance, Elsevier, vol. 183(C).
  9. 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.
  10. Xuhui Peng & Aila Khan & Yunqing Su & Yunqian Bai & Qingliang Tang & Jingduan Li, 2025. "Determinants, Interests and Potential Risks: A Systematic Review of Corporate Water Responsibility Management," Journal of Business Ethics, Springer, vol. 202(3), pages 519-542, December.
  11. Luo, Le & Zhang, Junru & Zheng, Chen, 2025. "Carbon management ability and climate risk exposure: An international investigation," Journal of Banking & Finance, Elsevier, vol. 173(C).
  12. Zhen Huang & Yanxuan Shi & Ming Jia, 2025. "Greenwashing: A systematic literature review," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 65(1), pages 857-882, March.
  13. Nurshahirah Abd Majid & Amar Hisham Jaaffar & Raed Hussam Mansour Alzoubi, 2023. "The Impact of Women’s Role in Corporate Governance on Carbon Disclosure Performance: A Descriptive Study of Top 100 Global Energy Leaders," International Journal of Energy Economics and Policy, Econjournals, vol. 13(6), pages 404-417, November.
  14. Luo, Le & Zhang, Junru, 2025. "A global study of climate uncertainty and carbon assurance," The British Accounting Review, Elsevier, vol. 57(4).
  15. Sicong Wan & Jichong Lei, 2025. "Research on a Small Modular Reactor Fault Diagnosis System Based on the Attention Mechanism," Energies, MDPI, vol. 18(14), pages 1-20, July.
  16. Millie Liew & June Cao, 2025. "Accounting for Carbon Emissions Through Green Supply Chain Management: A Systematic Literature Review," Business Strategy and the Environment, Wiley Blackwell, vol. 34(7), pages 8281-8304, November.
  17. Md Safiullah & Linh Thi My Nguyen & Muhammad Nurul Houqe & Jonathan Batten, 2025. "Carbon assurance: Does it have an impact on credit ratings?," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 65(2), pages 2173-2210, June.
  18. Nawaz, Muhammad & Mohy-ud-Din, Kamran & Salman, Syed Muhammad & Din Ahmad, Salah Ud & Bhatti, Muhammad Ishaq, 2025. "Unraveling asymmetric connectedness: Board diversity, green energy and climate change combat: An asymmetry in economic dynamics," The Journal of Economic Asymmetries, Elsevier, vol. 32(C).
  19. Barg, Johannes A. & Drobetz, Wolfgang & El Ghoul, Sadok & Guedhami, Omrane & Schröder, Henning, 2024. "Institutional dual ownership and voluntary greenhouse gas emission disclosure," Journal of Corporate Finance, Elsevier, vol. 89(C).
  20. Indre Siksnelyte-Butkiene & Dalia Streimikiene & Tomas Balezentis & Tomas Karpavicius, 2026. "Energy policy and climate change mitigation at national level in the European Union: A case study of Lithuania," Energy & Environment, , vol. 37(2), pages 656-680, March.
  21. Luke Cullen & Andrea Marinoni & Jonathan Cullen, 2024. "Machine learning for gap‐filling in greenhouse gas emissions databases," Journal of Industrial Ecology, Yale University, vol. 28(4), pages 636-647, August.
  22. Abbas Abdelrahman Adam Abdalla & Ahmad Yuosef Alodat & Zalailah Salleh & Waleed M Al-Ahdal, 2025. "The effect of audit committee effectiveness, internal audit size and outsourcing on greenhouse gas emissions disclosure," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 22(4), pages 1072-1087, December.
  23. Hasan, Mostafa Monzur & Bhuiyan, Md Borhan Uddin & Taylor, Grantley, 2025. "Reprint of: Corporate culture and carbon emission performance," The British Accounting Review, Elsevier, vol. 57(1).
  24. Jingduan Li & Xuhui Peng & Jie Gao & Qingliang Tang, 2025. "Detecting Greenwashing Behaviour in Decarbonization Performance," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 65(4), pages 3739-3762, December.
  25. 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.
  26. Provaty, Sagira Sultana & Hasan, Mostafa Monzur & Luo, Le, 2024. "Organization capital and GHG emissions," Energy Economics, Elsevier, vol. 131(C).
  27. Marta Sánchez‐Sancho & Jennifer Martínez‐Ferrero & Javier Perote‐Peña, 2025. "Sustainability Assurance Practice Diversity and Idiosyncratic Risk in Carbon‐Intensive Firms: A Textual Analysis Approach," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 65(4), pages 3664-3687, December.
  28. 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).
  29. Hasan, Mostafa Monzur & Chen, Xiaomeng Charlene, 2025. "Business strategies and carbon emissions," Energy Economics, Elsevier, vol. 141(C).
  30. Eryu Zhang & Xiaoyu He & Peng Xiao, 2022. "Does Smart City Construction Decrease Urban Carbon Emission Intensity? Evidence from a Difference-in-Difference Estimation in China," Sustainability, MDPI, vol. 14(23), pages 1-16, December.
  31. Papadopoulos, Georgios, 2026. "The effect of external assurance on corporate carbon disclosures: Empirical evidence from Europe," Energy Economics, Elsevier, vol. 153(C).
  32. Shan Zhou, 2022. "Reporting and Assurance of Climate‐Related and Other Sustainability Information: A Review of Research and Practice," Australian Accounting Review, CPA Australia, vol. 32(3), pages 315-333, September.
  33. Habib Zaman Khan & Muhammad Nurul Houqe & Ielemia K Ielemia, 2023. "Organic versus cosmetic efforts of the quality of carbon reporting by top New Zealand firms. Does market reward or penalise?," Business Strategy and the Environment, Wiley Blackwell, vol. 32(1), pages 686-703, January.
  34. Liew, Millie & Cao, June, 2024. "Green supply chain management for carbon accountability," Energy Economics, Elsevier, vol. 138(C).
  35. Anna Che Azmi, 2025. "Corporate carbon disclosure indicators: a systematic literature review," GATR Journals afr241, Global Academy of Training and Research (GATR) Enterprise.
  36. Gabriella D'Amore & Antonio D'Alessio & Alessandro Scaletti, 2025. "Environmental Accounting and Sustainability Accounting: Lexical or Substantial Difference?," Sustainable Development, John Wiley & Sons, Ltd., vol. 33(S1), pages 1376-1394, November.
  37. Ramzi Benkraiem & Maria Qureshi & Asif Saeed & Constantin Zopounidis, 2024. "Corporate social responsibility, carbon footprints and stock market valuation," Financial Markets, Institutions & Instruments, John Wiley & Sons, vol. 33(3), pages 213-237, August.
  38. repec:bcp:journl:v:9:y:2025:i:14:p:2908-2917 is not listed on IDEAS
  39. Abbas Abdelrahman Adam & Zalailah Salleh & Waleed M. Alahdal & Asaad Mubarak Hussien & Mohammed Bajaher & Saeed Rabea Baatwah, 2025. "The effect of the board of directors, audit committee, and institutional ownership on carbon disclosure quality: The moderating effect of environmental committee," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 32(2), pages 2254-2270, March.
  40. Ana Isabel Dias & Pedro Pinheiro & Sónia Fernandes, 2026. "Gender diversity and climate disclosure: a tcfd perspective," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 28(3), pages 6025-6047, March.
  41. Ubaldo Comite & Alba Maria Gallo & Francesco Albergo & Valentina Beretta, 2025. "Accounting for Climate Change: A Temporal Analysis of the Literature," Business Strategy and the Environment, Wiley Blackwell, vol. 34(7), pages 8213-8236, November.
  42. Assunta Di Vaio & Anum Zaffar & Meghna Chhabra & Stefano Coronella, 2025. "Poverty Alleviation Through Accounting and Partnerships: A Systematic Review and Future Research Directions," Sustainable Development, John Wiley & Sons, Ltd., vol. 33(4), pages 5621-5641, August.
  43. R. Benkraiem & M. Qureshi & A. Saeed & C. Zopounidis, 2024. "Corporate Social Responsibility, Carbon Footprints and Stock Market Valuation," Post-Print hal-04679536, HAL.
  44. Jiang, Yan & Luo, Le & Tsang, Albert & Zhang, Yueheng, 2025. "Carbon emission trading scheme and carbon performance: The role of carbon management system," The British Accounting Review, Elsevier, vol. 57(3).
  45. Tobias Ströher & Marc-Fabian Körner & Felix Paetzold & Jens Strüker, 2025. "Bridging carbon data’s organizational boundaries: toward automated data sharing in sustainable supply chains," Electronic Markets, Springer;IIM University of St. Gallen, vol. 35(1), pages 1-22, December.
  46. Carrión, Elena & Larrinaga, Carlos & Rigling Gallagher, Deborah, 2025. "Carbon accounting for the translation of net-zero targets into business operations," The British Accounting Review, Elsevier, vol. 57(2).
  47. Nurshahirah Abd Majid & Amar Hisham Jaaffar, 2023. "The Effect of Women’s Leadership on Carbon Disclosure by the Top 100 Global Energy Leaders," Sustainability, MDPI, vol. 15(11), pages 1-26, May.
  48. Chen, Yuan & Feng, Yunting & Lai, Kee-Hung & Zhu, Qinghua, 2025. "Value of blockchain for scope 3 carbon disclosure: The moderating role of data processing technologies," International Journal of Production Economics, Elsevier, vol. 279(C).
  49. Mandaroux, Rahel & Schindelhauer, Kai & Basse Mama, Houdou, 2023. "How to reinforce the effectiveness of the EU emissions trading system in stimulating low-carbon technological change? Taking stock and future directions," Energy Policy, Elsevier, vol. 181(C).
  50. Estefanía Sánchez Flores & Barlin Orlando Olivares & Rubén Vinueza Chérrez & Rocío Serrano Rodríguez, 2024. "Are we doing enough to understand our relationship with the environment? A bibliometric analysis of the instruments that evaluate pro‐environmental behavior," Sustainable Development, John Wiley & Sons, Ltd., vol. 32(6), pages 6555-6578, December.
  51. Tom Deweerdt, 2022. "Why Is the Australian Health Sector So Far behind in Practising Climate-Related Disclosures?," IJERPH, MDPI, vol. 19(19), pages 1-11, October.
  52. Yongjun Tang & Jun Zhu & Wenchao Ma & Mengxue Zhao, 2022. "A Study on the Impact of Institutional Pressure on Carbon Information Disclosure: The Mediating Effect of Enterprise Peer Influence," IJERPH, MDPI, vol. 19(7), pages 1-23, March.
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