Carbon accounting and integrated reporting for net‐zero business models towards sustainable development: A systematic literature review
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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