The purpose of this paper is to review the contributions of the special issue papers while presenting four broad research avenues.Design/methodology/approachThe paper is based on a review of current literature on climate change and carbon accounting.FindingsThe authors propose four broad avenues for research: climate change as a systemic and social issue, the multi-layered transition apparatus for climate change, climate vulnerability and the future of carbon accounting.Practical implicationsThe authors connect this study with the requested institutional changes for climate breakdown, making the paper relevant for practice and policy. The authors notably point to education and professions as institutions that will request bold and urgent makeovers.Social implicationsThe authors urge academics to reconsider climate change as a social issue, requiring to use new theoretical lenses such as emotions, eco-feminism, material politics and “dispositifs” to tackle this grand challenge.Originality/valueThis paper switches the authors’ viewpoint on carbon accounting to look at it from a more systemic and social lens.
Sustainability Accounting, Management and Policy Journal – Emerald Publishing
Published: Apr 23, 2020
Keywords: Carbon accounting; System thinking; Avoided emissions; Science-based targets; Climate breakdown; Climate vulnerability