Special Issue: Perspectives on Carbon Accounting and Reporting
Edited by:
Jonathan Glover, Columbia University, USA, jg3463@columbia.edu
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.
Published: 28 May 2025