Representative Viewpoints


Ratnatunga et al. [7]

Put forward two accounting tools

1. Seperate carbon related cost from materials, salaries etc. and then sum them up to get the carbon cost.

2. Carbon cost based on the product life cycle.

1. Research gaps in carbon cost management and accounting methods.

2. Have not yet formed a systematic and unified accounting system.

3. Accounting scope is relatively narrow, just including carbon management cost in operating activities, ignoring cost incurred by the support activities, such as employee training and policy formulation, which leads to the cost underestimation.

Burritt et al. [8]

Mainly calculate the carbon emissions and carbon reduction investment

Schaltegger [10]

Use international three-dimension accounting method to ensure the corporate carbon emissions

Xiao & Zheng [12]

Need to design carbon report editing process to disclosure corporate carbon emissions and carbon transactions

Tu et al. [15] [16]

Carbon cost contains clean energy procurement, low carbon materials procurement, low carbon technology investment and energy-efficient equipment procurement