IDEAS home Printed from https://ideas.repec.org/a/taf/seaccj/v34y2014i1p6-28.html
   My bibliography  Save this article

A Review of Carbon Accounting in the Social and Environmental Accounting Literature: What Can it Contribute to the Debate?

Author

Listed:
  • Francisco Ascui

Abstract

This paper sets out to understand how carbon accounting has been tackled in the social and environmental accounting (SEA) literature, in order then to investigate what the preoccupations and gaps in this literature might tell us about the SEA 'project' more generally. It finds that the SEA literature on carbon accounting is already large, fast-growing, rich and varied. There is a mix of critical, philosophical or normative discussions about carbon accounting, and empirical studies of carbon accounting, with specific clusters of papers in carbon management accounting, carbon financial accounting, carbon disclosure and reporting, and carbon accounting education. Nevertheless, when compared with the scope of carbon accounting in practice, it is evident that there is considerable potential for SEA researchers to broaden their engagement with other types of carbon accounting, in particular market-enabling, physical and political forms, and to collaborate with other professions and practitioners. Carbon accounting could be emancipatory: attracting new researchers into the SEA field, encouraging greater interdisciplinary cooperation and mutual learning, offering tremendous opportunities for engagement with practice and education, and helping to imagine new accountings free from the shackles of conventional accounting.

Suggested Citation

  • Francisco Ascui, 2014. "A Review of Carbon Accounting in the Social and Environmental Accounting Literature: What Can it Contribute to the Debate?," Social and Environmental Accountability Journal, Taylor & Francis Journals, vol. 34(1), pages 6-28, April.
    • Handle: RePEc:taf:seaccj:v:34:y:2014:i:1:p:6-28
    DOI: 10.1080/0969160X.2013.870487
    as

    Download full text from publisher

    File URL: http://hdl.handle.net/10.1080/0969160X.2013.870487
    Download Restriction: Access to full text is restricted to subscribers.
    File URL: https://libkey.io/10.1080/0969160X.2013.870487?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Chris A. Kelsall, 2020. "Ecological Management Accounting—Taking into Account Sustainability, Does Accounting Have Far to Travel?," Sustainability, MDPI, vol. 12(21), pages 1-20, October.
    2. Rong He & Le Luo & Abul Shamsuddin & Qingliang Tang, 2022. "Corporate carbon accounting: a literature review of carbon accounting research from the Kyoto Protocol to the Paris Agreement," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(1), pages 261-298, March.
    3. Ying Chen & Zili Zhang, 2024. "Industry Heterogeneity and the Economic Consequences of Corporate ESG Performance for Good or Bad: A Firm Value Perspective," Sustainability, MDPI, vol. 16(15), pages 1-14, July.
    4. Naranjo Tuesta, Yenny & Crespo Soler, Cristina & Ripoll Feliu, Vicente Mateo, 2022. "Bibliometric and systemic analysis of the relationship between management and carbon," Cuadernos de Gestión, Universidad del País Vasco - Instituto de Economía Aplicada a la Empresa (IEAE).
    5. Morgane Le Breton & Franck Aggeri, 2016. "Studying performation: the arrangement of speech, calculation and writing acts within dispositifs," Post-Print halshs-01290800, HAL.
    6. Delphine Gibassier & Giovanna Michelon & Mélodie Cartel, 2020. "The future of carbon accounting research: “we’ve pissed mother nature off, big time”," Post-Print hal-02810507, HAL.
    7. Parvez Mia & Tarek Rana & Lutfa Tilat Ferdous, 2021. "Government Reform, Regulatory Change and Carbon Disclosure: Evidence from Australia," Sustainability, MDPI, vol. 13(23), pages 1-17, November.
    8. Jayme Walenta, 2020. "Climate risk assessments and science‐based targets: A review of emerging private sector climate action tools," Wiley Interdisciplinary Reviews: Climate Change, John Wiley & Sons, vol. 11(2), March.
    9. Tauringana, Venancio & Chithambo, Lyton, 2015. "The effect of DEFRA guidance on greenhouse gas disclosure," The British Accounting Review, Elsevier, vol. 47(4), pages 425-444.
    10. Rashmeet Kaur & John Patsavellas & Yousef Haddad & Konstantinos Salonitis, 2023. "The Concept of Carbon Accounting in Manufacturing Systems and Supply Chains," Energies, MDPI, vol. 17(1), pages 1-17, December.
    11. Yenny Naranjo Tuesta & Cristina Crespo Soler & Vicente Ripoll Feliu, 2020. "The Influence of Carbon Management on the Financial Performance of European Companies," Sustainability, MDPI, vol. 12(12), pages 1-21, June.
    12. Yenny Naranjo Tuesta & Cristina Crespo Soler & Vicente Ripoll Feliu, 2021. "Carbon management accounting and financial performance: Evidence from the European Union emission trading system," Business Strategy and the Environment, Wiley Blackwell, vol. 30(2), pages 1270-1282, February.
    13. Carmela Gulluscio & Pina Puntillo & Valerio Luciani & Donald Huisingh, 2020. "Climate Change Accounting and Reporting: A Systematic Literature Review," Sustainability, MDPI, vol. 12(13), pages 1-31, July.
    14. Tze San Ong & Nur Fatin Kasbun & Abdul Aziz Abdul Rahman & Abdelrhman Meero & Boon Heng Teh, 2022. "The Mediation Effect of Carbon Accounting in Relation to Carbon Risk Management and Carbon Performance of Malaysian Companies," International Journal of Energy Economics and Policy, Econjournals, vol. 12(2), pages 290-298, March.
    15. Tae Hee Kim & Sun Hye Lee & Petros Vourvachis, 2023. "Accounting Standard-Setting for an Emission Trading Scheme: The Korean Case," Journal of Business Ethics, Springer, vol. 182(4), pages 1003-1024, February.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:taf:seaccj:v:34:y:2014:i:1:p:6-28. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Chris Longhurst (email available below). General contact details of provider: http://www.tandfonline.com/REAJ20 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.