Sustainability Accounting, Management and Policy Journal: Volume 11 Issue 3

The future of carbon accounting research: “we’ve pissed mother nature off, big time”

Delphine Gibassier, Giovanna Michelon, Mélodie Cartel

The purpose of this paper is to review the contributions of the special issue papers while presenting four broad research avenues.

When carbon accounting systems make us forget nature: from commodification to reification

Régis Martineau, Jean-Philippe Lafontaine

This paper aims to show that the implementation of carbon accounting systems is problematic because it contributes to the commodification of nature, leading individuals to “forget…

The emergence of carbon accounting: How instruments and dispositifs interact in new practice creation

Morgane Le Breton, Franck Aggeri

This paper forms part of the social and environmental accounting literature. The purpose of this paper is to study how the strategy of development and dissemination of a carbon…

Clean development mechanism and carbon emissions in Nigeria

Sani Damamisau Mohammed

Carbon emissions from gas flaring in the Nigerian oil and gas industry are both a national and international problem. Nigerian government policies to eliminate the problem…

Evaluating the quality of carbon disclosures

Panayis Pitrakkos, Warren Maroun

This paper aims to examine the differences in quality and quantity of disclosures dealing with greenhouse gas emissions among companies with a relatively large or small carbon…

A description of four science-based corporate GHG target-setting methods

Pedro Cabral Santiago Faria, Nicole Labutong

Amidst a growing interest in greenhouse gas (GHG) science-based target setting by businesses, it is becoming increasingly urgent to understand how these are set in theory and in…

Ac-counting for carbon emissions: simulating absence through experimental sites of material politics

Silvana Revellino

Most carbon accounting consists of valuing what has not happened; such absent entities and their materialisation through simulated calculations can enact political participation…

Commentary to “Ac-counting for carbon emissions: simulating absence through experimental sites of material politics”

Pedro Cabral Santiago Faria

This paper aims to elaborate on the concept of avoided emissions, as a topical issue in the carbon accounting debate, both in practice and in academia. It is a commentary on the…