Consciousness of the Importance of Climate Accounting in Pursuing Sustainable Development Goals

Abstract

Global warming will result in significant changes to the world's climate, known as climate change. This climate change affects company practices. One form of a company's contribution to climate change and the surrounding environment, especially global warming, is the carbon emission disclosure system. The focus of this article is to describe the role of accounting on climate change, mainly carbon and GHG accounting. This research focuses on analyzing, synthesizing, and evaluating literature or written sources relevant to the topic raised. The evolution of carbon accounting provides an overview of emissions calculation to reach net zero with the possibility of comprehensive GHG estimates. This article concludes that the evolution of carbon accounting illustrates that the emissions calculation empowers businesses to reach net zero with the possibility of precise and comprehensive GHG estimates. Addressing climate change is outlined in 13 of the SDGs, requiring targets and actions that are planned and measured in a coordinated and consistent manner