...Richard Jabot; François-Régis Puyou; Simon Alcouffe Purpose This paper answers calls for an in-depth, critical evaluation of carbon accounting practices by examining the missing link between knowing about and acting on carbon emissions. It explores how managers may decide to ignore uncomfortable...

...Matthew Phillip Johnson; Jakob Strobel; Gregory Trencher Purpose To achieve net-zero by mid-century consistent with the Paris Agreement, companies must urgently formulate and implement decarbonization actions. While previous research has categorized numerous carbon management and carbon accounting...

... and Reporting Standard” (GHG Protocol, 2004) provided the “universal format” for entity-level carbon accounting when it entered the market in 2004. Since then it has become the default standard for the measurement and accounting of carbon emissions adopted by companies, regulators and even underpinning emission...

...Delphine Gibassier; Sami El Omari; Philippe Naccache Purpose Within the emergent professional field of carbon accounting, we analyse the institutional work that gives birth to a nascent profession in a multi-actor arena. We therefore contribute to enhancing our understanding of the birth...

...David R.J. Moore; Ken McPhail Purpose The purpose of this paper is to utilize the three abstract-concrete levels of ontology of strong structuration theory (strong ST) to examine how, and to what extent, was the development of carbon accounting frameworks at the policy, industry...

.... Environmental reporting Carbon accounting Sustainability reporting Climate change disclosure GHG emissions GRI Climate change presents one of the greatest challenges for society (Solomon et al., 2011), and over the past decade a growing number of companies have begun reporting intensively...

...). We draw on Espeland and Stevens’ (2008, 1998) sociology of quantification to highlight the influential power of numbers in organizing social action. The sociology of quantification, already employed in studies of carbon accounting, is used to show the attributes numbers might hold: they make people...

... 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...

...Markus J. Milne; Suzana Grubnic; Frances Bowen; Bettina Wittneben Purpose A fully functioning carbon accounting system must be based on measurement that is materially accurate, consistent over space and time, and incorporates data uncertainty. However, achieving these goals is difficult because...

...Markus J. Milne; Suzana Grubnic; Francisco Ascui; Heather Lovell Purpose The purpose of this paper is to make sense of the tensions and contradictions between different conceptions of the meaning of carbon accounting. Design/methodology/approach The paper draws on theories of framing to help...