This research investigates the role of inter-organizational arrangements and intra-organizational activities as sub-parts of carbon management accounting to reduce greenhouse gas (GHG) emissions. We apply the concept of stakeholder engagement, normally utilized in sustainability reporting, to carbon management accounting and performance. We also examine if carbon management projects that encompass many functional areas aid in GHG emissions performance. Using a sample of firms headquartered in the United States with data available from the CDP, we apply the three-stage least squares (3SLS) method to test for the endogeneity of GHG emissions reporting and performance. We find that both inter-organizational and intra-organizational arrangements improve GHG emissions performance through carbon management processes and procedures. Our research contributes to the literature by providing insight into how companies work externally with their stakeholders and internally with multiple functional areas to implement carbon management projects that reduce GHG emissions.

这项研究调查了组织间安排和组织内活动作为减少温室气体（GHG）排放的碳管理会计子部分的作用。我们将通常在可持续性报告中使用的利益相关者参与的概念应用于碳管理会计和绩效。我们还研究了涵盖许多功能领域的碳管理项目是否有助于温室气体排放绩效。我们使用总部位于美国的公司样本以及CDP提供的数据，我们采用了三阶段最小二乘（3SLS）方法来测试温室气体排放报告和绩效的内生性。我们发现，组织间和组织内安排都通过碳管理流程和程序来改善温室气体排放绩效。