Exploring the Effectiveness of Carbon Accounting Policies Across Different Sectors: A Systematic Literature Review

Muhammad Rizal Satria

Abstract


This systematic literature review evaluates the effectiveness of carbon accounting policies across various sectors, aiming to understand their impact on carbon reporting, management practices, and emission reduction successes. By synthesizing qualitative studies, including case studies, phenomenological research, and theoretical analyses, the review provides a sector-spanning insight into the application and effectiveness of these policies. Findings indicate a broad variance in how carbon accounting is implemented and its effectiveness, with some sectors achieving substantial emission reductions and improved eco-efficiency, while others struggle due to methodological limitations or inapplicable policy frameworks. Theoretically, the review highlights the need for tailored carbon accounting frameworks that consider specific sector needs and regulatory environments. Practically, it suggests employing advanced tools like Life Cycle Assessment and digital technologies to enhance accuracy and applicability. Recommendations for future research include expanding the geographical and sectoral scope of studies and integrating more quantitative methods to provide a deeper understanding of carbon accounting’s impact. The review’s value lies in its comprehensive synthesis of existing research, identifying gaps in technology and methodology integration that could enhance carbon accounting practices globally. This work aims to inform policymakers and industry stakeholders on refining practices to better align with global sustainability goals, thus contributing significantly to the strategic enhancement of carbon management worldwide.

Keywords


carbon accounting policies, emission reduction, sectoral implementation, technological innovations

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References


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DOI: http://dx.doi.org/10.33087/ekonomis.v10i2.2307

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