Stefan Schaltegger & Dimitar Zvezdov 
Corporate Carbon and Climate Accounting 

This volume is devoted to management accounting approaches for analyzing business benefits and costs of climate change. It discusses future directions on carbon accounting, performance measurement and reporting as well as links between climate accounting and business processes, product and service development, supply chain innovation, economic successes and stakeholder relations.


Companies are increasingly called on to contribute to combatting climate change and also face the challenges presented by climate-change related costs, risks and benefits. Risks can result from unpredictable weather conditions and government regulations, such as the EU emission trading system and new building codes. Climate change also offers numerous opportunities, such as energy efficiency innovations and carbon neutral products and production.


Good management requires that carbon emissions are tracked and climate-related costs, risks and benefits are identified, measured and assessed. As such, research addressing corporate accounting frameworks and tools is of increasing importance when it comes to managing these carbon and climate-related issues.

Table des matières

Introduction.- Decision Support through Carbon Management Accounting – A Framework-based Literature Review.- Corporate sustainability footprints – a review of current practices.- Carbon accounting: a review of the existing models, principles and practical applications.- The attributional-consequential distinction and its applicability to corporate carbon accounting.- Implementing an EMA innovation: the case of carbon accounting.- Carbon accounting in long supply chain industries.- Voluntary greenhouse gas reporting: A matter of timing?.- Carbon emissions and corporate financial performance: a systematic literature review and options for methodological enhancements.- Organizational Climate Accounting – Financial Consequences of Climate Change Impacts and Climate Change Adaptation.- Carbon emission accounting fraud.