Purpose: In contrast to the reporting, stakeholder and regulatory focus, company-internal issues of carbon accounting have so far rarely been investigated in depth. This case study focuses on carbon accounting, as one aspect of accounting for impacts on the environmental capital and details the...

The aim of this paper is to study the emergence of a new occupation globally. From 1999 to 2016, a global occupation of GHG accounting professionals emerged around the globe in all five continents, and both developed and developing countries. The individual GHG accounting professionals who we...

Environmental management accounting (EMA) has only been approached as an innovation in rare occasions. This researches focuses on the management accounting innovation “EMA” for several reasons. First, the status of degradation of the environment around us is visible, important in magnitude,...