How Management Accountants Address the Challenges of Energy and Climate Change Reporting: Evidence From a Longitudinal Case Study

IF 12.5 1区管理学 Q1 BUSINESS

Business Strategy and The Environment Pub Date : 2025-07-01 DOI:10.1002/bse.70048

Matteo Molinari, Jonida Carungu, Roberto Di Pietra

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引用次数: 0

Abstract

This study examines how management accountants contribute to addressing the challenges of energy and climate change reporting. Through a 4‐year longitudinal case study based on interviews and documentary analysis of a leading Italian multiutility company, this research relies on institutional theory to explore how management accountants influence corporate practices to meet the demands of Sustainable Development Goals, specifically concerning Goals 7 and 13. The findings suggest that management accountants should follow seven steps incorporating key strategies such as defining, constructing identities, educating, enabling, mimicry, embedding and routinising and policing, relying on cognitive, organisational, interpersonal and behavioural competencies to address energy and climate change challenges. A hybrid, dynamic and context‐specific view of management accountants emerges, emphasising their dual role in traditional accounting tasks and business‐supporting corporate activities. This study illustrates the evolving role of management accountants in integrating climate change issues within corporate reporting practices, highlighting their strategic importance in promoting sustainability.

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管理会计师如何应对能源和气候变化报告的挑战：来自纵向案例研究的证据

本研究探讨了管理会计师如何有助于解决能源和气候变化报告的挑战。通过对意大利一家领先的公用事业公司进行为期4年的纵向案例研究，本研究依靠制度理论来探索管理会计师如何影响企业实践，以满足可持续发展目标的要求，特别是关于目标7和13。研究结果表明，管理会计师应遵循7个步骤，将关键战略纳入其中，如定义、构建身份、教育、授权、模仿、嵌入、常规化和监管，依靠认知、组织、人际和行为能力来应对能源和气候变化挑战。管理会计师出现了一种混合的、动态的和特定于环境的观点，强调他们在传统会计任务和业务支持企业活动中的双重作用。本研究阐明了管理会计师在将气候变化问题纳入公司报告实践方面不断演变的作用，突出了其在促进可持续发展方面的战略重要性。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Business Strategy and The Environment Multiple-

CiteScore

22.50

自引率

19.40%

发文量

336

期刊介绍： Business Strategy and the Environment (BSE) is a leading academic journal focused on business strategies for improving the natural environment. It publishes peer-reviewed research on various topics such as systems and standards, environmental performance, disclosure, eco-innovation, corporate environmental management tools, organizations and management, supply chains, circular economy, governance, green finance, industry sectors, and responses to climate change and other contemporary environmental issues. The journal aims to provide original contributions that enhance the understanding of sustainability in business. Its target audience includes academics, practitioners, business managers, and consultants. However, BSE does not accept papers on corporate social responsibility (CSR), as this topic is covered by its sibling journal Corporate Social Responsibility and Environmental Management. The journal is indexed in several databases and collections such as ABI/INFORM Collection, Agricultural & Environmental Science Database, BIOBASE, Emerald Management Reviews, GeoArchive, Environment Index, GEOBASE, INSPEC, Technology Collection, and Web of Science.