A systematic review of corporate carbon accounting and disclosure practices: Charting the path to carbon neutrality

dc.contributor.authorAmo, Hannah Fosuaa
dc.contributor.authorDr. Ganu, Josephine
dc.date.accessioned2021-06-07T13:03:48Z
dc.date.available2021-06-07T13:03:48Z
dc.date.issued2020-10
dc.description.abstractThe study examined the theoretical motivation for carbon disclosure and its adequacy for deliberate responsible action. Generally, there is an increase in corporate carbon disclosures in the business sector. Organizations are mostly disclosing their carbon emissions through annual reports, integrated reports, or stand-alone sustainability reports for different reasons and motives. However, the study infers that the quality and adequacy of the current disclosures are debatable due to a lack of consistency and technical details. The causal reason may be due to the inherently voluntary nature of the corporate carbon disclosure. The study finds that there is less research on carbon accounting and disclosures in developing countries especially, in Africa. There is a need for organizations to streamline the application and approaches to carbon accounting. The study suggests the necessity for government regulators and standard setters in accounting to provide a framework that will guide carbon disclosure practices.en_US
dc.identifier.urihttps://publications.ud.ac.ae/index.php/jrems/article/view/547
dc.subjectCarbon accountingen_US
dc.subjectclimate changeen_US
dc.subjectsocial accountingen_US
dc.subjectcarbon emissionen_US
dc.subjectsustainability reportsen_US
dc.subjectsocial responsibilityen_US
dc.subjectGlobal Reporting Initiativeen_US
dc.titleA systematic review of corporate carbon accounting and disclosure practices: Charting the path to carbon neutralityen_US
dc.typeArticleen_US

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