Double-entry bookkeeping revolutionized financial accountability centuries ago, and today, its principles are shaping a new frontier—carbon accounting. The articles in this issue on Perspectives on Carbon Accounting and Reporting were contributed by leading academic and practitioner experts on carbon accounting. The authors highlight key challenges, including responsibility for Scope 3 emissions, reliance on third-party estimates, the allocation of emissions to products, the importance of integrating carbon accounting with traditional financial and managerial accounting systems, and the need for commonly accepted carbon accounting standards.
Edited by:
Jonathan Glover Imprint: now publishers Inc Country of Publication: United States Dimensions:
Height: 234mm,
Width: 156mm,
Weight: 305g ISBN:9781638285502 ISBN 10: 1638285500 Series:Foundations and Trends® in Accounting Pages: 212 Publication Date:28 May 2025 Audience:
Professional and scholarly
,
Undergraduate
Format:Paperback Publisher's Status: Active