Climate change accounting research: keeping it interesting and different

TLDR

The paper surveys prior work on climate‑change science, politics, policy, and organizational and national emissions accounting. The study outlines key issues in climate‑change accounting and introduces the special issue’s papers, while setting an agenda for future research that remains engaging and distinct. It reviews climate‑science issues and presents an eclectic set of interdisciplinary studies, and demonstrates how organizations and nations use shadow carbon accounts to record and communicate GHG footprints. The research finds that carbon accounting is highly uncertain due to estimation challenges, and that reducing emissions in the near future poses an enormous challenge.

Abstract

Purpose This paper aims to set out several of the key issues and areas of the inter‐disciplinary field of climate change research based in accounting and accountability, and to introduce the papers that compose this AAAJ special issue. Design/methodology/approach The paper provides an overview of issues in the science of climate, as well as an eclectic collection of independent and inter‐disciplinary contributions to accounting for climate change. Through additional accounting analysis, and a shadow carbon account, it also illustrates how organisations and nations account for and communicate their greenhouse gas (GHG) footprints and emissions behaviour. Findings The research shows that accounting for carbon and other GHG emissions is immensely challenging because of uncertainties in estimation methods. The research also shows the enormity of the challenge associated with reducing those emissions in the near future. Originality/value The paper surveys past work on a wide variety of perspectives associated with climate change science, politics and policy, as well as organisational and national emissions and accounting behaviour. It provides an overview of challenges in the area, and seeks to set an agenda for future research that remains interesting and different.