In light of COP26, we are pleased to share this virtual special issue on climate financing and carbon accounting. It has been edited by Dr Madlen Sobkowiak of the University of Birmingham. All papers will be free to access from 15 November – 15 December, 2021.
Adhikari, A. and Zhou, H. (2021), "Voluntary disclosure and information asymmetry: do investors in US capital markets care about carbon emission?", Sustainability Accounting, Management and Policy Journal, Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/SAMPJ-02-2020-0046
Bae, S.M., Masud, M.A.K., Rashid, M.H.U. and Kim, J.D. (2021), "Determinants of climate financing and the moderating effect of politics: evidence from Bangladesh", Sustainability Accounting, Management and Policy Journal, Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/SAMPJ-04-2019-0157
Mardini, G.H. and Elleuch Lahyani, F. (2021), "Impact of foreign directors on carbon emissions performance and disclosure: empirical evidence from France", Sustainability Accounting, Management and Policy Journal, Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/SAMPJ-09-2020-0323
Gibassier, D., Michelon, G. and Cartel, M. (2020), "The future of carbon accounting research: “we’ve pissed mother nature off, big time”", Sustainability Accounting, Management and Policy Journal, Vol. 11 No. 3, pp. 477-485. https://doi.org/10.1108/SAMPJ-02-2020-0028
Martineau, R. and Lafontaine, J.-P. (2020), "When carbon accounting systems make us forget nature: from commodification to reification", Sustainability Accounting, Management and Policy Journal, Vol. 11 No. 3, pp. 487-504. https://doi.org/10.1108/SAMPJ-07-2018-0178
Pitrakkos, P. and Maroun, W. (2020), "Evaluating the quality of carbon disclosures", Sustainability Accounting, Management and Policy Journal, Vol. 11 No. 3, pp. 553-589. https://doi.org/10.1108/SAMPJ-03-2018-0081
Revellino, S. (2020), "Ac-counting for carbon emissions: simulating absence through experimental sites of material politics", Sustainability Accounting, Management and Policy Journal, Vol. 11 No. 3, pp. 613-640. https://doi.org/10.1108/SAMPJ-04-2017-0033
Yunus, S., Elijido-Ten, E.O. and Abhayawansa, S. (2020), "Impact of stakeholder pressure on the adoption of carbon management strategies: Evidence from Australia", Sustainability Accounting, Management and Policy Journal, Vol. 11 No. 7, pp. 1189-1212. https://doi.org/10.1108/SAMPJ-04-2019-0135
Le Breton, M. and Aggeri, F. (2020), "The emergence of carbon accounting: How instruments and dispositifs interact in new practice creation", Sustainability Accounting, Management and Policy Journal, Vol. 11 No. 3, pp. 505-522. https://doi.org/10.1108/SAMPJ-09-2017-0111
Gibassier, D. and Schaltegger, S. (2015), "Carbon management accounting and reporting in practice: A case study on converging emergent approaches", Sustainability Accounting, Management and Policy Journal, Vol. 6 No. 3, pp. 340-365. https://doi.org/10.1108/SAMPJ-02-2015-0014
Cotter, J., Najah, M. and Sophie Wang, S. (2011), "Standardized reporting of climate change information in Australia", Sustainability Accounting, Management and Policy Journal, Vol. 2 No. 2, pp. 294-321. https://doi.org/10.1108/20408021111185420
Young, A. (2010), "Greenhouse gas accounting: global problem, national policy, local fugitives", Sustainability Accounting, Management and Policy Journal, Vol. 1 No. 1, pp. 89-95. https://doi.org/10.1108/20408021011059269