Carbon accounting and integrated reporting for net‐zero business models towards sustainable development: A systematic literature review
Sign Up to like & getrecommendations! Published in 2024 at "Business Strategy and the Environment"
DOI: 10.1002/bse.3863
Abstract: This study highlights the main concerns regarding firms' carbon accounting and decarbonization practices. Under institutional, legitimacy and stakeholder theories, this study analyses the linkages between carbon accounting outputs and integrated reporting (IR), as well as… read more here.
Keywords: decarbonization practices; net zero; accounting; carbon accounting ... See more keywords
Effect of crude oil carbon accounting decisions on meeting global climate budgets
Sign Up to like & getrecommendations! Published in 2017 at "Environment Systems and Decisions"
DOI: 10.1007/s10669-017-9638-5
Abstract: The Intergovernmental Panel on Climate Change quantified a cumulative remaining carbon budget beyond which there is a high likelihood global average temperatures will increase more than 2 °C above preindustrial temperature. While there is global participation… read more here.
Keywords: carbon accounting; carbon; climate; trade ... See more keywords
Corporate carbon accounting: balance sheets and flow statements
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DOI: 10.1007/s11142-024-09830-y
Abstract: Current corporate disclosures regarding carbon emissions lack generally accepted accounting rules. The transactional carbon accounting system described here takes the rules of historical cost accounting for operating assets as a template for generating carbon emissions… read more here.
Keywords: carbon; carbon accounting; flow statements; accounting ... See more keywords
Technology-adjusted national carbon accounting for a greener trade pattern
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DOI: 10.1016/j.eneco.2018.05.025
Abstract: Crediting green trade patterns is essential for effective national carbon accounting. Neither production- nor consumption-based accounting satisfies this condition. Thus, Kander et al. [Kander, A., Jiborn, M., Moran, D.D., Wiedmann, T.O., 2015. National greenhouse-gas accounting… read more here.
Keywords: carbon accounting; technology adjusted; carbon; accounting ... See more keywords
Optimizing rotation periods of forest plantations: The effects of carbon accounting regimes
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DOI: 10.1016/j.forpol.2020.102263
Abstract: Abstract Forests have a huge potential to produce timber and sequester carbon in a joint process. Thus, afforestation projects have been widely undertaken across countries to achieve poverty alleviation and environment protection goals, specifically in… read more here.
Keywords: carbon accounting; carbon; rotation periods; rotation ... See more keywords
Carbon accounting approaches and reporting gaps in urban emissions: An analysis of the Greenhouse Gas inventories and climate action plans in Brazilian cities
Sign Up to like & getrecommendations! Published in 2020 at "Journal of Cleaner Production"
DOI: 10.1016/j.jclepro.2019.118930
Abstract: Abstract This paper analyzes the differences among the main existing carbon accounting methodologies for cities and identifies the shortcomings in carbon inventories typically used. Data were collected from the GHG inventories and climate action plans… read more here.
Keywords: carbon accounting; brazilian cities; action plans; inventories climate ... See more keywords
Carbon accounting and savanna fire management
Sign Up to like & getrecommendations! Published in 2017 at "Australasian Journal of Environmental Management"
DOI: 10.1080/14486563.2016.1220633
Abstract: the perennial discussion about ‘exceptional circumstances’. Is, and if so, when is drought exceptional? Is a severe drought best dealt with as a natural disaster? Or is drought better understood and managed as an anticipated… read more here.
Keywords: carbon accounting; fire management; management carbon; accounting savanna ... See more keywords
A scalable tool for farm-level carbon accounting: evidence from UK agriculture
Sign Up to like & getrecommendations! Published in 2025 at "Environmental Research Letters"
DOI: 10.1088/1748-9326/ae20ab
Abstract: Accurately quantifying greenhouse gas (GHG) emissions at the farm level is crucial for agricultural decarbonisation, yet doing so remains challenging—particularly for smaller farming operations that lack resources for comprehensive data collection. To address this gap,… read more here.
Keywords: carbon accounting; level; agriculture; farm level ... See more keywords
Carbon Accounting Measurement with Digital Non-Financial Corporate Reporting and a Comparison to European Automotive Companies Statements
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DOI: 10.3390/en14185607
Abstract: The regulatory environment for both sustainability and financial reporting is changing as standardisation and digital reporting (e.g., XBRL) are gaining traction within regulators. The measurement methodology and mandatory information content of disclosures are yet to… read more here.
Keywords: measurement digital; reporting; methodology; carbon accounting ... See more keywords
Carbon Accounting in the Digital Industry: The Need to Move towards Decision Making in Uncertainty
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DOI: 10.3390/su16052017
Abstract: In this paper, we present findings from a qualitative interview study, which highlights the difficulties and challenges with quantifying carbon emissions and discusses how to move productively through these challenges by drawing insights from studies… read more here.
Keywords: carbon; accounting digital; digital industry; uncertainty ... See more keywords
Carbon Accounting in Construction Engineering: Methodology and Applications
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DOI: 10.3390/su17115090
Abstract: In the context of global carbon peak and carbon neutrality, this work proposes a carbon accounting method for construction project based on life-cycle assessment (LCA) and construction cost quota. By incorporating national standards, relevant databases… read more here.
Keywords: carbon accounting; carbon; construction projects; methodology ... See more keywords