Carbon Management Accounting: A Systematic Literature Review

Publikation: Beiträge in SammelwerkenAufsätze in KonferenzbändenForschungbegutachtet


Corporateaccounting for climate change has gainedpopularity for the last decade. Reviewing the literature shows a large number of documented case studies and that various companies have discovered some of the potential benefits of carbon accounting. Comparing thecorporate carbon accounting literature with the range of possible carbon accounting applications, unveils ‘blind spots’. This paper discusses the potential benefits of carbon accounting beyond its current focus. Among the central aspects that have remained unaddressed to date is the existence of a systematic application of carbon management accounting. This paper investigates what decision situations have been dealt with in carbon management accounting practice and research.Doing so uncovers a discrepancybetween the focusof current carbon accounting publicationsand the potential contribution of carbon accounting to sustainable development and corporate success. The results discuss potentials forimproved decision-making and performance control.
TitelFrom Sustainability Reporting to Sustainability Management Control
Anzahl der Seiten5
VerlagEnvironmental and Sustainability Management Accounting Network
ISBN (elektronisch)9789056770006
PublikationsstatusErschienen - 2014
Veranstaltung17th EMAN Conference 2014 : "From Sustainability Reporting to Sustainability Management Control" - Rotterdam, Niederlande
Dauer: 27.03.201428.03.2014
Konferenznummer: 17