Carbon Accounting Special Issue in SAMPJ

You can now read the entire special issue on Carbon Accounting here. All text below is from the editorial.

Editorial here, with avenues for future research:

“First, we believe that carbon accounting cannot be seen in isolation from its social nature, and its systemic interlink with other sustainable development goals. We urge researchers to work in interdisciplinary teams to inform how GHG accounting can progress to not become an impediment to the climate crisis (Martineau and Lafontaine, 2020), but a part of the solution.

Second, we would like to further research into the arrangements that will support the transition that is necessary is all our institutions, from governmental infrastructures (Lebreton and Aggeri, 2020) to the impactful way in which research and education can drive foundational change (Ansari et al., 2011; Adams et al. 2011). Mohammed (2020) and Howard-Grenville (2019) urges us to reconsider how our research unequally addresses climate breakdown, notably in developing countries.

Finally, further research in carbon accounting will need to open the black box of carbon “management” accounting and climate governance (Burritt et al. 2011; Gibassier and Schaltegger, 2015; Vesty et al., 2015), carbon accounting and SMEs (Conway, 2015), and avoided emissions (Revellino, 2020; Faria, 2020).

Lastly, we would emphasize the need to reconsider our research within the framework of planetary boundaries (Whiteman et al., 2013; Faria and Labutong, 2020), and how the Anthropocene (Bebbington et al. 2019) will affect the way that we now account for sustainable development (Bebbington and Larrinaga, 2014; Taibi et al. 2020). “

When carbon accounting systems make us forget nature: from commodification to reification:

is targeting a key issue in climate change accounting: how it can actually disconnect us from nature, leading accounting to be more a threat, than a solution.

The emergence of carbon accounting: How instruments and dispositifs interact in new practice creation: authors are developing an analysis of the systemic change that needs to happen, analyzing the “dispositif” that France has put in place to structure carbon accounting in the last 10 years.

Clean development mechanism and carbon emissions in Nigeria: the author has developed a critical analysis of climate change policies in Nigeria

Evaluating the quality of carbon disclosures: we know that quality in GHG reporting is still lacking, and the authors discuss how this could be improved.

A description of four science-based corporate GHG target-setting methods: the authors discuss the different methods of the much need science-based targets.

Ac-counting for carbon emissions: simulating absence through experimental sites of material politics

Commentary to “Ac-counting for carbon emissions: simulating absence through experimental sites of material politics”

Both articles engage in the discussion of “avoided emissions” and their role in the future of a climate-ready world