This paper justifies a need for carbon pricing through the academic social and environmental accounting perspective. An analytical approach is taken whereby current developments in carbon pricing are linked to the academic literature on social and environmental accounting. A need for carbon...

Climate policy in the European Union (EU) and Germany changed significantly with the adoption of net-zero emissions targets. A key new development is the growing importance of carbon management. The umbrella term includes not only the capture and storage of CO2 (carbon capture and storage, CCS),...