... Publishing Limited 2026 Emerald Publishing Limited Licensed re-use rights only Climate-related financial risk disclosures Meta-theoretical framework Carbon accounting TCFD ISSB S2 Climate risk G18 G32 G38 M40 Q54 Australian Research Council ARC LP200100311 BS, ML and TS...

...Shuwen Li; Zarina Zakaria; Khairul Saidah Abas Azmi Purpose This study aims to explore the conflicting issues of carbon accounting and trading practices in China through the lens of agonistic democracy. Design/methodology/approach Based on a framework of three interrelated levels, this study...

...Paul Coram; Brad Potter; Naomi Soderstrom Purpose This study aims to investigate how professional financial statement users use carbon accounting information in their decisions and whether this use is sensitive to changing the decision context from an investment to a donation. Design...

... for climate change governance. Thus, the exploring results of the paper fill an important gap and pave the way for future study to examine emerging issues in the burgeoning field of carbon accounting for climate change. Many sectors are currently undergoing a transition toward a decarbonized business model...