Article "Carbon Accounting: a systematic literature review." published in the Journal of Cleaner Production

The term "Carbon Accounting" is an often used term in the research area "Climate change mitigation", but the understanding differs between scientific areas and in practice. Thus, the article focus on the questions “How is the term carbon accounting defined?” or “What is the understanding of carbon accounting?”. Based on a systematic literature review, a definition of carbon accounting is proposed that can be used by academics to operationalize their research questions, by legislators to delimit obligatory and voluntary accounting and by practitioners to establish carbon accounting in companies.

Stechemesser, K., Guenther, E., Carbon accounting: a systematic literature review, Journal of Cleaner Production (2012), doi:10.1016/j.jclepro.2012.02.021