Carbon accounting: a systematic literature review

Content Analysis: An Introduction to its Methodology.

Shelley, M., & Krippendorff, K. (1984) · Journal of the American Statistical Association · doi:10.2307/2288384 · Cited by 24,312

Content Analysis: An Introduction to Its Methodology

Krippendorff, K. (2019) · doi:10.4135/9781071878781 · Cited by 15,448

Towards a methodology for developing evidence-informed management knowledge by means of systematic review

Tranfield, D., Denyer, D., & Smart, P. (2003) · British Journal of Management · doi:10.1111/1467-8551.00375 · Cited by 15,386

The Research Act: A Theoretical Introduction to Sociological Methods

Fox, W. S., & Denzin, N. K. (1979) · Contemporary Sociology · doi:10.2307/2065439 · Cited by 6,284

Conducting research literature reviews: from the Internet to paper

(2005) · Choice Reviews Online · doi:10.5860/choice.42-6198 · Cited by 1,854

Systematic Reviews and Meta-Analysis

Littell, J. H., Corcoran, J., & Pillai, V. (2008) · doi:10.1093/acprof:oso/9780195326543.001.0001 · Cited by 1,293

Triangulation Revisited: Strategy of Validation or Alternative?

FLICK, U. (1992) · Journal for the Theory of Social Behaviour · doi:10.1111/j.1468-5914.1992.tb00215.x · Cited by 729

Directive 2003/87/EC of the European Parliament and of the Council of 13 October 2003 Establishing a Scheme for Greenhouse Gas Emission Allowance Trading Within the Community and Amending Council Directive 96/61/EC

(2005) · Compendium of Sustainable Energy Laws · doi:10.1017/cbo9780511664885.043 · Cited by 664

Accounting and the environment

Hopwood, A. G. (2009) · Accounting, Organizations and Society · doi:10.1016/j.aos.2009.03.002 · Cited by 658

Risk of natural disturbances makes future contribution of Canada's forests to the global carbon cycle highly uncertain

Kurz, W. A., Stinson, G., Rampley, G. J., Dymond, C. C., & Neilson, E. T. (2008) · Proceedings of the National Academy of Sciences · doi:10.1073/pnas.0708133105 · Cited by 545

INPUT–OUTPUT ANALYSIS AND CARBON FOOTPRINTING: AN OVERVIEW OF APPLICATIONS

Minx, J. C., Wiedmann, T., Wood, R., Peters, G. P., Lenzen, M., Owen, A., Scott, K., Barrett, J., Hubacek, K., Baiocchi, G., et al. (2009) · Economic Systems Research · doi:10.1080/09535310903541298 · Cited by 542

Fixing a Critical Climate Accounting Error

Searchinger, T. D., Hamburg, S. P., Melillo, J., Chameides, W., Havlik, P., Kammen, D. M., Likens, G. E., Lubowski, R. N., Obersteiner, M., Oppenheimer, M., et al. (2009) · Science · doi:10.1126/science.1178797 · Cited by 501

Carbon Footprint: A Catalyst for Life Cycle Assessment?

Weidema, B. P., Thrane, M., Christensen, P., Schmidt, J., & Løkke, S. (2008) · Journal of Industrial Ecology · doi:10.1111/j.1530-9290.2008.00005.x · Cited by 501

Towards a Comprehensive Framework for Environmental Management Accounting — Links Between Business Actors and Environmental Management Accounting Tools

Burritt, R. L., Hahn, T., & Schaltegger, S. (2002) · Australian Accounting Review · doi:10.1111/j.1835-2561.2002.tb00202.x · Cited by 488

Local food, food miles and carbon emissions: A comparison of farm shop and mass distribution approaches

Coley, D., Howard, M., & Winter, M. (2009) · Food Policy · doi:10.1016/j.foodpol.2008.11.001 · Cited by 469

What contributions do languages other than English make on the results of meta-analyses?

Moher, D., Pham, Klassen, T. P., Schulz, K. F., Berlin, J. A., Jadad, A. R., & Liberati, A. (2000) · Journal of Clinical Epidemiology · doi:10.1016/s0895-4356(00)00188-8 · Cited by 453

CO2Multipliers in Multi-region Input-Output Models

Lenzen, M., Pade, L.-L., & Munksgaard, J. (2004) · Economic Systems Research · doi:10.1080/0953531042000304272 · Cited by 428

Contemporary Environmental Accounting

Schaltegger, S., & Burritt, R. (2017) · Routledge eBooks · doi:10.4324/9781351282529 · Cited by 364

Carbon Trading: Accounting and Reporting Issues

Bebbington, J., & Larrinaga-González, C. (2008) · European Accounting Review · doi:10.1080/09638180802489162 · Cited by 360

Toward a different debate in environmental accounting: The cases of carbon and cost–benefit

Lohmann, L. (2009) · Accounting, Organizations and Society · doi:10.1016/j.aos.2008.03.002 · Cited by 359

Twelve metropolitan carbon footprints: A preliminary comparative global assessment

Sovacool, B. K., & Brown, M. A. (2010) · Energy Policy · doi:10.1016/j.enpol.2009.10.001 · Cited by 357

A Demand-Centered, Hybrid Life-Cycle Methodology for City-Scale Greenhouse Gas Inventories

Ramaswami, A., Hillman, T., Janson, B., Reiner, M., & Thomas, G. (2008) · Environmental Science & Technology · doi:10.1021/es702992q · Cited by 337

Measuring National Carbon Dioxide Emissions from Tourism as a Key Step Towards Achieving Sustainable Tourism

Becken, S., & Patterson, M. (2006) · Journal of Sustainable Tourism · doi:10.2167/jost547.0 · Cited by 334

The carbon footprint of dairy production systems through partial life cycle assessment

Rotz, C. A., Montes, F., & Chianese, D. S. (2010) · Journal of Dairy Science · doi:10.3168/jds.2009-2162 · Cited by 334

Goodbye to carbon neutral: Getting biomass footprints right

Johnson, E. (2009) · Environmental Impact Assessment Review · doi:10.1016/j.eiar.2008.11.002 · Cited by 333

A CARBON FOOTPRINT TIME SERIES OF THE UK – RESULTS FROM A MULTI-REGION INPUT–OUTPUT MODEL

Wiedmann, T., Wood, R., Minx, J. C., Lenzen, M., Guan, D., & Harris, R. (2010) · Economic Systems Research · doi:10.1080/09535311003612591 · Cited by 302

An inventory-based analysis of Canada's managed forest carbon dynamics, 1990 to 2008: CANADA'S MANAGED FOREST C DYNAMICS

STINSON, G., KURZ, W. A., SMYTH, C. E., NEILSON, E. T., DYMOND, C. C., METSARANTA, J. M., BOISVENUE, C., RAMPLEY, G. J., LI, Q., WHITE, T. M., et al. (2011) · Global Change Biology · doi:10.1111/j.1365-2486.2010.02369.x · Cited by 299

Systematic reviews and meta-analysis

(2007) · Choosing Methods in Mental Health Research · doi:10.4324/9780203966006-14 · Cited by 293

Environmental management accounting in Europe: current practice and future potential

Bartolomeo, M., Bennett, M., Bouma, J. J., Heydkamp, P., James, P., & Wolters, T. (2000) · European Accounting Review · doi:10.1080/096381800407932 · Cited by 293

Estimating Leakage from Forest Carbon Sequestration Programs

Murray, B. C., McCarl, B. A., & Lee, H.-C. (2004) · Land Economics · doi:10.2307/3147147 · Cited by 285

Accounting for sequestered carbon: the question of permanence

Marland, G., Fruit, K., & Sedjo, R. (2001) · Environmental Science & Policy · doi:10.1016/s1462-9011(01)00038-7 · Cited by 275

Making Sense of the Voluntary Carbon Market: A Comparison of Carbon Offset Standards.

Kollmuss, A., Zink, H., & Polycarp, C. (2008) · Cited by 230

Carbon Management Accounting: Explaining Practice in Leading German Companies

Burritt, R. L., Schaltegger, S., & Zvezdov, D. (2011) · Australian Accounting Review · doi:10.1111/j.1835-2561.2010.00121.x · Cited by 226

Soil carbon stocks and bulk density: spatial or cumulative mass coordinates as a basis of expression?

Gifford, R. M., & Roderick, M. L. (2003) · Global Change Biology · doi:10.1046/j.1365-2486.2003.00677.x · Cited by 221

As frames collide: making sense of carbon accounting

Ascui, F., & Lovell, H. (2011) · Accounting, Auditing & Accountability Journal · doi:10.1108/09513571111184724 · Cited by 219

An Assessment of Carbon Pools, Storage, and Wood Products Market Substitution Using Life-Cycle Analysis Results

Perez-Garcia, J. M., Lippke, B. R., Comnick, J. M., & Manriquez, C. (2005) · Wood and Fiber Science (Society of Wood Science and Technology) · Cited by 205

Recycling of glass: accounting of greenhouse gases and global warming contributions

Larsen, A. W., Merrild, H., & Christensen, T. H. (2009) · Waste Management & Research: The Journal for a Sustainable Circular Economy · doi:10.1177/0734242x09342148 · Cited by 204

APPROXIMATION AND REGIONAL AGGREGATION IN MULTI-REGIONAL INPUT–OUTPUT ANALYSIS FOR NATIONAL CARBON FOOTPRINT ACCOUNTING

Andrew, R., Peters, G. P., & Lennox, J. (2009) · Economic Systems Research · doi:10.1080/09535310903541751 · Cited by 199

Accounting for climate change and the self-regulation of carbon disclosures

Andrew, J., & Cortese, C. (2011) · Accounting Forum · doi:10.1016/j.accfor.2011.06.006 · Cited by 189

THE ROLE OF INPUT–OUTPUT ANALYSIS FOR THE SCREENING OF CORPORATE CARBON FOOTPRINTS

Huang, Y. A., Lenzen, M., Weber, C. L., Murray, J., & Matthews, H. S. (2009) · Economic Systems Research · doi:10.1080/09535310903541348 · Cited by 185

Interrogating accountability: An illustration of the use of Leximancer software for qualitative data analysis

Crofts, K., & Bisman, J. (2010) · Qualitative Research in Accounting & Management · doi:10.1108/11766091011050859 · Cited by 184

Private Standards in the Climate Regime: The Greenhouse Gas Protocol

Green, J. F. (2010) · Business and Politics · doi:10.2202/1469-3569.1318 · Cited by 175

Benchmarking energy use and greenhouse gas emissions in Singapore’s hotel industry

Xuchao, W., Rajagopalan, P., & Eang, L. S. (2010) · Energy Policy · doi:10.1016/j.enpol.2010.04.006 · Cited by 171

Corporate Climate Change‐Related Governance Practices and Related Disclosures: Evidence from Australia

Haque, S., & Deegan, C. (2010) · Australian Accounting Review · doi:10.1111/j.1835-2561.2010.00107.x · Cited by 166

A Sketch of the Economics of the Greenhouse Effect

Nordhaus, W. D. (2016) · American Economic Review · Cited by 164

Carbon accounting: Negotiating accuracy, consistency and certainty across organisational fields

Bowen, F., & Wittneben, B. B. F. (2011) · Accounting Auditing & Accountability Journal · doi:10.1108/09513571111184742 · Cited by 163

Trade in ‘virtual carbon’: Empirical results and implications for policy

Atkinson, G., Hamilton, K. E., Ruta, G., & van der Mensbrugghe, D. Y. (2011) · Global Environmental Change · doi:10.1016/j.gloenvcha.2010.11.009 · Cited by 160

Factoring out natural and indirect human effects on terrestrial carbon sources and sinks

Canadell, J. G., Kirschbaum, M. U. F., Kurz, W. A., Sanz, M.-J., Schlamadinger, B., & Yamagata, Y. (2007) · Environmental Science & Policy · doi:10.1016/j.envsci.2007.01.009 · Cited by 158

Climate change accounting research: keeping it interesting and different

Milne, M. J., & Grubnic, S. (2011) · Accounting Auditing & Accountability Journal · doi:10.1108/09513571111184715 · Cited by 151

Rigorous classification and carbon accounting principles for low and Zero Carbon Cities

Kennedy, S., & Sgouridis, S. P. (2011) · Energy Policy · doi:10.1016/j.enpol.2011.05.038 · Cited by 144

Estimating carbon carrying capacity in natural forest ecosystems across heterogeneous landscapes: addressing sources of error

Keith, H., Mackey, B., Berry, S. L., Lindenmayer, D. B., & Gibbons, P. (2009) · Global Change Biology · doi:10.1111/j.1365-2486.2009.02146.x · Cited by 126

Two Approaches to Greenhouse Gas Emissions Foot-Printing at the City Scale

Ramaswami, A., Chávez, A., Ewing-Thiel, J., et al. (2011) · Environmental Science & Technology · doi:10.1021/es201166n · Cited by 123

Assessing effects of mitigation strategies for global climate change with an intertemporal model of the U.S. forest and agriculture sectors

Alig, R. J., Adams, D. M., McCarl, B. A., et al. (1997) · Environmental and Resource Economics · doi:10.1007/bf02441399 · Cited by 121

An Introduction to Environmental Accounting as a Business Management Tool: Key Concepts and Terms

(2013) · Greenleaf Publishing eBooks · doi:10.9774/gleaf.978-1-907643-18-7_4 · Cited by 120

Developing Canada's National Forest Carbon Monitoring, Accounting and Reporting System to Meet the Reporting Requirements of the Kyoto Protocol

Kurz, W. A., & Apps, M. J. (2006) · Mitigation and Adaptation Strategies for Global Change · doi:10.1007/s11027-006-1006-6 · Cited by 115

Carbon Business Accounting: The Impact of Global Warming on the Cost and Management Accounting Profession

Ratnatunga, J., & Balachandran, K. R. (2009) · Journal of Accounting Auditing & Finance · doi:10.1177/0148558x0902400208 · Cited by 106

The embodiment of carbon associated with Brazilian imports and exports

Schaeffer, R., & de Sá, A. (1996) · Energy Conversion and Management · doi:10.1016/0196-8904(95)00283-9 · Cited by 99

Delving into the carbon footprints of Singapore—comparing direct and indirect greenhouse gas emissions of a small and open economic system

Schulz, N. B. (2009) · Energy Policy · doi:10.1016/j.enpol.2009.08.066 · Cited by 96

Achieving forest carbon information with higher certainty: A five-part plan

Baker, D. J., Richards, G., Grainger, A., González, P., Brown, S., DeFries, R., Held, A., Kellndorfer, J., Ndunda, P., Ojima, D. S., et al. (2010) · Environmental Science & Policy · doi:10.1016/j.envsci.2010.03.004 · Cited by 86

Accounting of forest carbon sinks and sources under a future climate protocol—factoring out past disturbance and management effects on age–class structure

Böttcher, H., Kurz, W. A., & Freibauer, A. (2008) · Environmental Science & Policy · doi:10.1016/j.envsci.2008.08.005 · Cited by 84

Assessing greenhouse gas emissions from university purchases

Thurston, M., & Eckelman, M. J. (2011) · International Journal of Sustainability in Higher Education · doi:10.1108/14676371111148018 · Cited by 82

CARBON AND LAND USE ACCOUNTING FROM A PRODUCER'S AND A cONSUMER'S PERSPECTIVE – AN EMPIRICAL EXAMINATION COVERING THE WORLD

Wilting, H. C., & Vringer, K. (2009) · Economic Systems Research · doi:10.1080/09535310903541736 · Cited by 80

AUSTRALIA'S CARBON FOOTPRINT

Wood, R. A., & Dey, C. J. (2009) · Economic Systems Research · doi:10.1080/09535310903541397 · Cited by 76

Rethinking the accounting stance on sustainable development

Ngwakwe, C. C. (2010) · Sustainable Development · doi:10.1002/sd.462 · Cited by 74

The GHG balance of biofuels taking into account land use change

Lange, M. (2011) · Energy Policy · doi:10.1016/j.enpol.2011.01.057 · Cited by 73

Project-based greenhouse-gas accounting: guiding principles with a focus on baselines and additionality

Gustavsson, L., Karjalainen, T., Marland, G., Savolainen, I., Schlamadinger, B., & Apps, M. (2000) · Energy Policy · doi:10.1016/s0301-4215(00)00079-3 · Cited by 68

The Carbon Neutral Public Sector

Ball, A., Mason, I. G., Grubnic, S., & Hughes, P. (2009) · Public Management Review · doi:10.1080/14719030902798263 · Cited by 58

International trade and Austria's livestock system: Direct and hidden carbon emission flows associated with production and consumption of products

Gavrilova, O., Jonas, M., Erb, K., & Haberl, H. (2009) · Ecological Economics · doi:10.1016/j.ecolecon.2009.11.015 · Cited by 51

Carbon accounting and carbon footprint – more than just diced results?

Schmidt, M. (2009) · International Journal of Climate Change Strategies and Management · doi:10.1108/17568690910934372 · Cited by 50

A virtual “field test” of forest management carbon offset protocols: the influence of accounting

Galik, C. S., Mobley, M. L., & Richter, D. D. (2009) · Mitigation and Adaptation Strategies for Global Change · doi:10.1007/s11027-009-9190-9 · Cited by 47

Greenhouse Gas and Carbon Profile of the U.S. Forest Products Industry Value Chain

Heath, L. S., Maltby, V., Miner, R. A., Skog, K. E., Smith, J. E., Unwin, J. P., & Upton, B. (2010) · Environmental Science & Technology · doi:10.1021/es902723x · Cited by 46

The differences that methods make: Cross-border power flows and accounting for carbon emissions from electricity use

Jiusto, S. (2005) · Energy Policy · doi:10.1016/j.enpol.2005.05.002 · Cited by 46

Options for including all lands in a future greenhouse gas accounting framework

Cowie, A., Kirschbaum, M. U. F., & Ward, M. (2007) · Environmental Science & Policy · doi:10.1016/j.envsci.2007.03.003 · Cited by 45

Making Markets Out of Thin Air: A Case of Capital Involution1

Gutiérrez, M. (2011) · Antipode · doi:10.1111/j.1467-8330.2011.00884.x · Cited by 44

The Valuation and Reporting of Organizational Capability in Carbon Emissions Management

Ratnatunga, J., Jones, S., & Balachandran, K. R. (2011) · Accounting Horizons · doi:10.2308/acch.2011.25.1.127 · Cited by 44

Developing above-ground woody biomass equations for open-grown, multiple-stemmed tree species: Shelterbelt-grown Russian-olive

Zhou, X., Brandle, J. R., Schoeneberger, M. M., et al. (2006) · Ecological Modelling · doi:10.1016/j.ecolmodel.2006.10.024 · Cited by 43

Accounting for Carbon

Lovell, H., de Aguiar, T. R. S., Bebbington, J., Larringa-Gonzalez, C., & International Emissions Trading Association (2010) · St Andrews Research Repository (St Andrews Research Repository) · Cited by 41

Benefits of dealing with uncertainty in greenhouse gas inventories: introduction

Jonas, M., Marland, G., Winiwarter, W., White, T. M., Nahorski, Z., Bun, R., & Nilsson, S. B. (2010) · Climatic Change · doi:10.1007/s10584-010-9922-6 · Cited by 40

Economics and Management of Climate Change

Hansjürgens, B., & Antes, R. (2008) · Springer eBooks · doi:10.1007/978-0-387-77353-7 · Cited by 40

Will either cap and trade or a carbon emissions tax be effective in monetizing carbon as an ecosystem service

Lippke, B. R., & Perez-Garcia, J. M. (2008) · Forest Ecology and Management · doi:10.1016/j.foreco.2008.08.007 · Cited by 35

Forgotten carbon: indirect CO2 in greenhouse gas emission inventories

Gillenwater, M. (2007) · Environmental Science & Policy · doi:10.1016/j.envsci.2007.09.001 · Cited by 34

The Dynamic Competitiveness of U.S. Agricultural and Forest Carbon Sequestration

Lee, H., McCarl, B. A., & Gillig, D. (2005) · Canadian Journal of Agricultural Economics/Revue canadienne d agroeconomie · doi:10.1111/j.1744-7976.2005.00023.x · Cited by 33

A generalised approach of accounting for biospheric carbon stock changes under the Kyoto Protocol

Kirschbaum, M. U. F., Schlamadinger, B., Cannell, M. G. R., Hamburg, S. P., Karjalainen, T., Kurz, W. A., Prisley, S. P., Schulze, E., & Singh, T. P. (2001) · Environmental Science & Policy · doi:10.1016/s1462-9011(01)00018-1 · Cited by 30

Methods for greenhouse gas offset accounting: A case study of ocean iron fertilization

Rickels, W., Katrin Rehdanz, A., & Oschlies, A. (2010) · Ecological Economics · doi:10.1016/j.ecolecon.2010.07.026 · Cited by 28

An Inconvenient Truth about Accounting

Ratnatunga, J. (2007) · Adelaide Research & Scholarship (AR&S) (University of Adelaide) · Cited by 28

The Australian National Greenhouse and Energy Reporting Act and its implications for accounting practice and research: A mini‐review

Lodhia, S. (2011) · Journal of Accounting & Organizational Change · doi:10.1108/18325911111139699 · Cited by 26

Comparison of registry methodologies for reporting carbon benefits for afforestation projects in the United States

Pearson, T. R. H., Brown, S., & Andrasko, K. J. (2008) · Environmental Science & Policy · doi:10.1016/j.envsci.2008.06.004 · Cited by 24

Implementing carbon credits for forests based on green accounting

Cairns, R. D., & Lasserre, P. (2005) · Ecological Economics · doi:10.1016/j.ecolecon.2005.03.029 · Cited by 23

Science implementation strategy for the North American Carbon Program : A report prepared for the U.S. Carbon Cycle Scientific Steering Group and the Interagency Working Group

Marland, G., & Denning, S. (2005) · Cited by 21

All CO2 is equal in the atmosphere—A comment on CDM GHG accounting standards for methane recovery and oxidation projects

Möllersten, K., & Grönkvist, S. (2007) · Energy Policy · doi:10.1016/j.enpol.2006.12.021 · Cited by 21

Toward Carbon Governance: Challenges across Scales in the United States

Dilling, L. (2007) · Global Environmental Politics · doi:10.1162/glep.2007.7.2.28 · Cited by 20

Accounting for carbon in avoided degradation and reforestation programmes in Mediterranean forests

Caparrós, A., Ovando, P., Oviedo, J. L., & Campos, P. (2010) · Environment and Development Economics · doi:10.1017/s1355770x10000082 · Cited by 13

Giving Credit where Credit is Due. A Practical Method to Distinguish between Human and Natural Factors in Carbon Accounting

Kirschbaum, M. U. F., & Cowie, A. (2004) · Climatic Change · doi:10.1007/s10584-004-0073-5 · Cited by 13

Sustainable development, the Clean Development Mechanism, and business accounting

Molisa, P., & Wittneben, B. B. F. (2008) · Springer eBooks · doi:10.1007/978-0-387-77353-7_13 · Cited by 8

Determinants of sustainability reporting: a review of results, trends, theory, and opportunities in an expanding field of research

Hahn, R., & Kühnen, M. (2013) · Journal of Cleaner Production · doi:10.1016/j.jclepro.2013.07.005 · Cited by 1,775

What are the drivers of sustainability reporting? A systematic review

Dienes, D., Sassen, R., & Fischer, J. (2016) · Sustainability Accounting, Management and Policy Journal · doi:10.1108/sampj-08-2014-0050 · Cited by 441

Consumer decision‐making in omnichannel retailing: Literature review and future research agenda

Mishra, R., Singh, R. K., & Koles, B. (2021) · International Journal of Consumer Studies · doi:10.1111/ijcs.12617 · Cited by 401

Visions of sustainability in bioeconomy research

Pfau, S., Hagens, J., Dankbaar, B., & Smits, A. (2014) · Sustainability · doi:10.3390/su6031222 · Cited by 398

Building environmental sustainability: empirical evidence from Logistics Service Providers

Colicchia, C., Marchet, G., Melacini, M., & Perotti, S. (2013) · Journal of Cleaner Production · doi:10.1016/j.jclepro.2013.06.057 · Cited by 275