Accounting and Accountability in the Transition to Zero‐Carbon Energy for Climate Change: A Systematic Literature Review DOI Creative Commons
Assunta Di Vaio, Meghna Chhabra, Anum Zaffar

et al.

Business Strategy and the Environment, Journal Year: 2025, Volume and Issue: unknown

Published: April 4, 2025

ABSTRACT This study investigates the body of literature on decarbonization management practices that use renewable resources and green technologies to meet zero‐carbon energy targets for achieving Sustainable Development Goal (SDG) 13 ‘Take urgent action combat climate change its impacts’. Starting with ongoing discussion surrounding development an information architecture support effective decision‐making in processes, this explores role accounting models measuring reporting effects accountability ensure firms track progress, take responsibility their environmental social impacts address challenges. These guide resource allocation adoption sustainability targets. A systematic review (SLR) was performed clarify how scholars have addressed issues regarding mitigating through models. SLR 319 English articles published Scopus database Google Scholar between 1990 2024. The results highlight face extensive pressure from stakeholders regulatory bodies legitimacy transparency requirements. content analysis revealed is useful rethinking initiatives linking them achievement goals. Accounting embrace increased institutional stakeholder acceptance. first examine systems can play a key integrated thinking, which moves processes. approach allowed us discover sustainable thinking during twin transition process.

Language: Английский

Accounting and Accountability in the Transition to Zero‐Carbon Energy for Climate Change: A Systematic Literature Review DOI Creative Commons
Assunta Di Vaio, Meghna Chhabra, Anum Zaffar

et al.

Business Strategy and the Environment, Journal Year: 2025, Volume and Issue: unknown

Published: April 4, 2025

ABSTRACT This study investigates the body of literature on decarbonization management practices that use renewable resources and green technologies to meet zero‐carbon energy targets for achieving Sustainable Development Goal (SDG) 13 ‘Take urgent action combat climate change its impacts’. Starting with ongoing discussion surrounding development an information architecture support effective decision‐making in processes, this explores role accounting models measuring reporting effects accountability ensure firms track progress, take responsibility their environmental social impacts address challenges. These guide resource allocation adoption sustainability targets. A systematic review (SLR) was performed clarify how scholars have addressed issues regarding mitigating through models. SLR 319 English articles published Scopus database Google Scholar between 1990 2024. The results highlight face extensive pressure from stakeholders regulatory bodies legitimacy transparency requirements. content analysis revealed is useful rethinking initiatives linking them achievement goals. Accounting embrace increased institutional stakeholder acceptance. first examine systems can play a key integrated thinking, which moves processes. approach allowed us discover sustainable thinking during twin transition process.

Language: Английский

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