Corporate Carbon and Climate Accounting

  • Stefan Schaltegger
  • Dimitar Zvezdov
  • Igor Alvarez Etxeberria
  • Maria Csutora
  • Edeltraud Günther

Table of contents

  1. Front Matter
    Pages i-xii
  2. S. Schaltegger, D. Zvezdov, E. Günther, M. Csutora, I. Alvarez
    Pages 1-25
  3. Gábor Harangozó, Anna Széchy, Gyula Zilahy
    Pages 45-76
  4. Eduardo Ortas, Isabel Gallego-Álvarez, Igor Álvarez, José M. Moneva
    Pages 77-98
  5. Zsófia Vetőné Mózner
    Pages 143-162
  6. Shamima Haque, Muhammad Azizul Islam
    Pages 243-257

About this book


This volume is devoted to management accounting approaches for analyzing business benefits and costs of climate change. It discusses future directions on carbon accounting, performance measurement and reporting as well as links between climate accounting and business processes, product and service development, supply chain innovation, economic successes and stakeholder relations.
Companies are increasingly called on to contribute to combatting climate change and also face the challenges presented by climate-change related costs, risks and benefits. Risks can result from unpredictable weather conditions and government regulations, such as the EU emission trading system and new building codes. Climate change also offers numerous opportunities, such as energy efficiency innovations and carbon neutral products and production.
Good management requires that carbon emissions are tracked and climate-related costs, risks and benefits are identified, measured and assessed. As such, research addressing corporate accounting frameworks and tools is of increasing importance when it comes to managing these carbon and climate-related issues.


Carbon and climate change accounting Climate change and carbon management Environmental management accounting Management accounting Mitigation and adaption

Editors and affiliations

  • Stefan Schaltegger
    • 1
  • Dimitar Zvezdov
    • 2
  • Igor Alvarez Etxeberria
    • 3
  • Maria Csutora
    • 4
  • Edeltraud Günther
    • 5
  1. 1.Centre for Sustainability ManagementLeuphana University LüneburgLüneburgGermany
  2. 2.Friedrich-Alexander UniversityNürnbergGermany
  3. 3.University of Basque CountrySan SebastianSpain
  4. 4.Corvinus University of BudapestBudapestHungary
  5. 5.TU DresdenDresdenGermany

Bibliographic information