This paper describes the development of and gaps in knowledge in research on carbon accounting based on a systematic review of 117 papers published in influential accounting journals between 2005 and 2018. The review shows the literature has developed into four major streams of carbon accounting: carbon disclosure, management, performance and assurance, and that carbon accounting is emerging as a distinct discipline. Finally, our paper highlights future research opportunities to improve carbon accounting, so it can play an even more important role to help business achieve the climate goals of the Paris Agreement.

中文翻译：

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企业碳核算：从京都议定书到巴黎协定的碳核算研究文献综述

本文基于对 2005 年至 2018 年间在有影响力的会计期刊上发表的 117 篇论文的系统回顾，描述了碳核算研究的发展和知识差距。回顾表明，这些文献已发展为碳核算的四大流派： 碳披露、管理、绩效和保证，而碳会计正在成为一门独特的学科。最后，我们的论文强调了未来改善碳核算的研究机会，因此它可以在帮助企业实现《巴黎协定》的气候目标方面发挥更重要的作用。