Corporate carbon accounting: Current practices and opportunities for research

Glenk, Gunther

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URN:	urn:nbn:de:bsz:180-madoc-692527
Dokumenttyp:	Arbeitspapier
Erscheinungsjahr:	2025
Ort der Veröffentlichung:	Mannheim
Auflage:	February 2025
Sprache der Veröffentlichung:	Englisch
Einrichtung:	Fakultät für Betriebswirtschaftslehre > Stiftungsprofessur für ABWL (Reichelstein 2018-)
Fachgebiet:	330 Wirtschaft
Abstract:	This article reviews current practices in corporate carbon accounting and highlights opportunities for future research. The common framework for determining and reporting corporate greenhouse gas (GHG) emissions today is the GHG Protocol. Like financial accounting stan- dards, this framework includes overarching objectives, principles for conceptual guidance,and procedures for determining key outcome variables. Their design and implementation, however, often result in disclosures that obscure firms’ actual emissions and decarbonization progress. Recognizing the growing demand for transparency, standard-setters worldwide have recently introduced regulations for carbon accounting and reporting. These regulations require companies to disclose decision-useful information on their emissions. Yet, they have also largely adopted the GHG Protocol for how companies should determine and report their emissions. Accounting scholars now have the opportunity to develop solutions that will make corporate carbon accounting an effective tool in combating climate change.