碳核算:系统文献综述及未来研究方向

IF 5.5 Q1 BUSINESS, FINANCE
Green Finance Pub Date : 2022-01-01 DOI:10.3934/gf.2022004
Jillene Marlowe, Amelia Clarke
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引用次数: 10

摘要

碳核算是支持气候行动决策和报告进展的一种不断发展的方法。这个系统的文献综述27期刊文章在碳核算领域提供了该领域的现状概述。它说明了当前测量系统缺乏透明度、可靠性和可比性;缺乏关于温室气体清单如何与监测、决策、报告和披露制度相联系的研究;以及会计职业的角色。在此基础上,总结了研究存在的不足,并对未来的研究方向提出了建议。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Carbon Accounting: A Systematic Literature Review and Directions for Future Research
Carbon accounting is an evolving approach to support decision-making for climate action and reporting of progress. This systematic literature review of 27 journal articles in the field of carbon accounting provides an overview of the current state of the field. It illustrates the lack of transparency, reliability, and comparability within current measurement systems; the lack of research on how greenhouse gas inventories are linked to monitoring, decision-making, reporting and disclosure systems; and the role of the accounting profession. Based on the findings, we provide a summary of where research gaps exist and thus suggestions for future research directions.
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来源期刊
Green Finance
Green Finance Multiple-
CiteScore
9.60
自引率
3.50%
发文量
14
审稿时长
6 weeks
期刊介绍: Green Finance is an international, interdisciplinary Open Access journal dedicated to green finance, environmental, and sustainability research and practice. It offers a platform for publishing original contributions and technical reviews on green finance and related topics, following a rigorous peer-review process. Accepted article types include original research, reviews, editorials, letters, and conference reports.
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