Foundations and Trends® in Accounting > Vol 19 > Issue 3–4

Special Issue: Perspectives on Carbon Accounting and Reporting

Edited by:
Jonathan Glover, Columbia University, USA, jg3463@columbia.edu

Double-entry bookkeeping revolutionized financial accountability centuries ago, and today, its principles are shaping a new frontier—carbon accounting. The articles in this issue on Perspectives on Carbon Accounting and Reporting were contributed by leading academic and practitioner experts on carbon accounting. The authors highlight key challenges, including responsibility for Scope 3 emissions, reliance on third-party estimates, the allocation of emissions to products, the importance of integrating carbon accounting with traditional financial and managerial accounting systems, and the need for commonly accepted carbon accounting standards.

Published: 28 May 2025

ISBN: 978-1-63828-550-2
212 pp. $99.00
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