Purpose

The increasing responsibility of organisations towards society and the environment has inverted the relationship between accounting and accountability, leading to accountability-based accounting systems. This study aims to explore the debate on accountability for climate change within the integrating thinking (IT) perspective. Ascertaining the most significant trends in the debate around purposes and performance that characterise climate mitigation engagement and their connections, the study would explore if and to what extent organisations are tackling climate actions.

Design/methodology/approach

A narrative review of the extensive academic literature developed from the Kyoto Protocol to date was performed. After selecting a representative sample, papers were analysed with the support of a new analytical framework that involves three dimensions – answerability, enforcement and outcome – and governance schemes that emerge from the involvement of the private and public sector and civil society. With the support of NVivo software, themes arisen were analysed and coded. Key items were labelled, creating specific nodes and synthesised into the proposed framework.

Findings

A “silo approach” largely characterises the debate on accountability for climate change. The most significant reasons behind the shortcomings of extant climate actions may be retrieved firstly in the weakness of the motivations that guide organisations to operate in a climate-friendly way.

Social implications

This study underlines the need for a 360° integrated approach for strategically tackling climate actions.

Originality/value

This study would represent a further step towards an integrated approach for studying organisations behaviours in the “climate war”, embracing the connectivity between purposes and outcomes, capitals and the relationships amongst the various stakeholders.

中文翻译：

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气候变化问责制：综合思维方法视角下的研究综合

目的

组织对社会和环境的日益增加的责任颠倒了会计与问责制之间的关系，导致了基于问责制的会计制度。本研究旨在从整合思维 (IT) 的角度探讨有关气候变化责任的辩论。确定围绕气候减缓参与及其联系的目的和绩效的辩论中最重要的趋势，该研究将探讨组织是否以及在多大程度上应对气候行动。

设计/方法/方法

对迄今为止从《京都议定书》发展而来的大量学术文献进行了叙述性审查。在选择了具有代表性的样本后，在新的分析框架的支持下对论文进行了分析，该框架涉及三个维度——责任、执行和结果——以及私营和公共部门以及民间社会参与的治理方案。在 NVivo 软件的支持下，对出现的主题进行了分析和编码。关键项目被标记，创建特定节点并合成到提议的框架中。

发现

“筒仓方法”在很大程度上是关于气候变化问责制辩论的特征。现有气候行动存在缺陷的最重要原因可能首先在于引导组织以气候友好方式运营的动机薄弱。

社会影响

这项研究强调需要采用 360 度综合方法来战略性地应对气候行动。

原创性/价值

这项研究将代表在“气候战争”中研究组织行为的综合方法又迈进了一步，包括目的和结果、资本以及各种利益相关者之间的关系之间的联系。