Kazemian, Soheil; Djajadikerta, Hadrian Geri; … - In: Sustainability Accounting, Management and Policy Journal 13 (2022) 5, pp. 1132-1168
Purpose This study aims to evaluate the practices of carbon management accounting (CMA) made by companies committed to … sustainability in Australia’s four highest carbon-emitting industries, including electricity, transport, stationary energy and …. However, the majority of the respondents showed little appetite for carbon emission disclosure. Practical implications The …