Carbon Accounting:: A Review of Disclosure Practices and Assurance Mechanisms
This study aims to synthesize and critically evaluate the current state of carbon accounting research, focusing on its definition, disclosure practices, and assurance mechanisms. A systematic literature review analyses 125 articles published between 2000-2023 in ABDC A*, A, and B-ranked journals emp...
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| Үндсэн зохиолчид: | , |
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| Формат: | Online |
| Хэл сонгох: | англи |
| Хэвлэсэн: |
Jahangirnagar University Journal of Management Research
2024
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| Нөхцлүүд: | |
| Онлайн хандалт: | http://journals.juniv.edu/index.php/jujmr/article/view/323 |
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| _version_ | 1873958323866304512 |
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| author | Hasan, Mahade Mowla, Kazi Golam Rabbani |
| author_facet | Hasan, Mahade Mowla, Kazi Golam Rabbani |
| author_sort | Hasan, Mahade |
| collection | OJS |
| description | This study aims to synthesize and critically evaluate the current state of carbon accounting research, focusing on its definition, disclosure practices, and assurance mechanisms. A systematic literature review analyses 125 articles published between 2000-2023 in ABDC A*, A, and B-ranked journals employing comprehensive keyword searches, inclusion criteria application, and manual screening for relevance. This review makes three key contributions to carbon accounting literature. First, we identify the persistence of definitional fragmentation despite calls for interdisciplinary approaches, revealing urgent need for standardized frameworks. Second, we reconcile contradictory findings on disclosure determinants by documenting that while firm size, governance quality, and industry carbon-intensity consistently drive disclosure practices, ownership structures, financial characteristics, and board committees remain inconclusive due to methodological inconsistencies. Third, we reveal significant gaps in carbon assurance research, particularly regarding quality measurement and methodology assessment. This study uniquely integrates definition, disclosure, and assurance research streams while systematically identifying measurement inconsistencies that explain contradictory prior findings. Future research should develop standardized disclosure quality frameworks, investigate moderating factors, expand geographical coverage, and explore carbon assurance quality standards. |
| format | Online |
| id | ojs-323 |
| institution | My University |
| language | eng |
| publishDate | 2024 |
| publisher | Jahangirnagar University Journal of Management Research |
| record_format | ojs |
| spelling | ojs-3232026-02-01T09:50:55Z Carbon Accounting:: A Review of Disclosure Practices and Assurance Mechanisms Hasan, Mahade Mowla, Kazi Golam Rabbani Carbon Accounting Literature Review Carbon Disclosure Carbon Assurance Climate Change Greenhouse Gas Emission This study aims to synthesize and critically evaluate the current state of carbon accounting research, focusing on its definition, disclosure practices, and assurance mechanisms. A systematic literature review analyses 125 articles published between 2000-2023 in ABDC A*, A, and B-ranked journals employing comprehensive keyword searches, inclusion criteria application, and manual screening for relevance. This review makes three key contributions to carbon accounting literature. First, we identify the persistence of definitional fragmentation despite calls for interdisciplinary approaches, revealing urgent need for standardized frameworks. Second, we reconcile contradictory findings on disclosure determinants by documenting that while firm size, governance quality, and industry carbon-intensity consistently drive disclosure practices, ownership structures, financial characteristics, and board committees remain inconclusive due to methodological inconsistencies. Third, we reveal significant gaps in carbon assurance research, particularly regarding quality measurement and methodology assessment. This study uniquely integrates definition, disclosure, and assurance research streams while systematically identifying measurement inconsistencies that explain contradictory prior findings. Future research should develop standardized disclosure quality frameworks, investigate moderating factors, expand geographical coverage, and explore carbon assurance quality standards. Jahangirnagar University Journal of Management Research 2024-12-31 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Conference Proceedings Submission application/msword http://journals.juniv.edu/index.php/jujmr/article/view/323 10.59185/jujmra.v7i1.323 Jahangirnagar University Journal of Management Research; Vol. 7 No. 1 (2024); 57-78 10.59185/jujmra.v7i1 eng http://journals.juniv.edu/index.php/jujmr/article/view/323/273 Copyright (c) 2024 Jahangirnagar University Journal of Management Research |
| spellingShingle | Carbon Accounting Literature Review Carbon Disclosure Carbon Assurance Climate Change Greenhouse Gas Emission Hasan, Mahade Mowla, Kazi Golam Rabbani Carbon Accounting:: A Review of Disclosure Practices and Assurance Mechanisms |
| title | Carbon Accounting:: A Review of Disclosure Practices and Assurance Mechanisms |
| title_full | Carbon Accounting:: A Review of Disclosure Practices and Assurance Mechanisms |
| title_fullStr | Carbon Accounting:: A Review of Disclosure Practices and Assurance Mechanisms |
| title_full_unstemmed | Carbon Accounting:: A Review of Disclosure Practices and Assurance Mechanisms |
| title_short | Carbon Accounting:: A Review of Disclosure Practices and Assurance Mechanisms |
| title_sort | carbon accounting a review of disclosure practices and assurance mechanisms |
| topic | Carbon Accounting Literature Review Carbon Disclosure Carbon Assurance Climate Change Greenhouse Gas Emission |
| topic_facet | Carbon Accounting Literature Review Carbon Disclosure Carbon Assurance Climate Change Greenhouse Gas Emission |
| url | http://journals.juniv.edu/index.php/jujmr/article/view/323 |
| work_keys_str_mv | AT hasanmahade carbonaccountingareviewofdisclosurepracticesandassurancemechanisms AT mowlakazigolamrabbani carbonaccountingareviewofdisclosurepracticesandassurancemechanisms |