future of carbon accounting research (PDF)

Our ebook has touched upon several key issues that we, as business scholars, canhelp tackle through further research. First, the paper by Martineau and Lafontaine (2020) istargeting a key issue in climate change accounting: how it can actually disconnect us fromnature, leading accounting to be more a threat, than a solution. Second, Le Breton andAggeri (2020) are developing an analysis of the systemic change that needs to happen,analyzing the "e;dispositif"e; that France has put in place to structure carbon accounting in thepast ten years. Third, Mohammed (2020) has developed a critical analysis of climate changepolicies in Nigeria. As climate breakdown is hurting mostly developing countries andminorities, it is our duty, as researchers, to analyze and inform climate breakdown in thosecountries and fight against the western bias of our own research (Howard-Grenville et al.,2019). Last but not least, three papers discuss the future of greenhouse gas (GHG)accounting. First, we know that quality in GHG reporting is still lacking, and Pitrakkos andMaroun (2020) discuss how this could be improved. Second, Faria and Labutong (2020)discuss the different methods of the much need science-based targets. Last, Revellino (2020)and Faria (2020) engage in the discussion of "e;avoided emissions"e; and their role in the futureof a climate-ready world.