Abstract
Purpose — This research aims to support Sustainable Development Goals specifically to reduce carbon emission. Design/methodology/approach — Systematical literature review was used as a research method, evaluated and analyzed as much as 17 articles. Findings — The result indicate that mitigation is more preferable than adaptation in case of carbon emission accounting definition. Stakeholders were involved to applied carbon disclosure which support the stakeholder theory, while measurement of carbon emission found that carbon-footprint approach is more widely used by organizations. Practical Implications — Environmental field become one of the SDG’s (Sustainable Development Goals) objectiveas it is related to the climate change caused by carbon emission that significantly increase from 1990’s. Originality/value — This research delivers concept, definition, practice, and measurement of gas emission based on previous research result (by several researchers/research paper) in various countries.
Highlights
Climate change become a global issue and being concern in the most countries around the world
Convention on Climate Change (UNFCCC) explain that human activities, both direct and indirect, are a factor that lead to the climate change which shifted the world athmosphere composition
Kyoto Protocol is implemented in three mechanisms, namely Emission Trading (ET), Clean Development Mechanism (CDM), and Joint Implementation (JI)
Summary
Climate change become a global issue and being concern in the most countries around the world. Convention on Climate Change (UNFCCC) explain that human activities, both direct and indirect, are a factor that lead to the climate change which shifted the world athmosphere composition Vol 28, No 2 August 2020 © Centre for Indonesian Accounting and Management Research. Greenhouse gas was significantly increase since 1990’s (see Figure 1) Renewal of 1997 Kyoto Protocol, agreed at the 21st Conference of Parties (COP) with the Paris Agreem which shows the commitment of the countries to maintain increasing earth temperature
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