نوع مقاله : مقاله پژوهشی
عنوان مقاله English
نویسندگان English
Abstract
Introduction
In recent years, climate change and growing environmental concerns have compelled organizations to rigorously measure and mitigate their greenhouse gas (GHG) emissions. As a result, carbon accounting has emerged as a critical management mechanism for quantifying emissions across the entire value chain.
Objective
This study aims to provide a comprehensive examination of carbon accounting management by exploring existing frameworks, its specific role within supply chain operations, and the associated practical challenges and future opportunities.
Research Method
This research employed a structured literature review methodology to synthesize existing knowledge on carbon accounting implementation in production supply chains. The analysis covered established international standards and practical case studies to delineate the scope, application, and limitations of current carbon measurement tools, such as the GHG Protocol and ISO 14064.
Results and Discussion
The findings confirm that carbon accounting is applicable across all supply chain stages, from raw material sourcing to final product delivery. Using this tool enables organizations to identify critical emission hotspots and implement targeted corrective actions. Moreover, robust carbon accounting directly enhances strategic decision-making, improves organizational transparency, strengthens accountability, and fosters better stakeholder relations. Key obstacles, however, include the inherent complexity of global supply chains, the lack of fully harmonized standards, and significant data scarcity.
Conclusion
Ultimately, strategic investment in the development and deployment of comprehensive carbon accounting systems positions organizations to achieve genuine competitive advantages and establish leadership in corporate sustainability. Future trends underscore the growing importance of these systems as global standards mature and market demand for low-carbon products increases.
کلیدواژهها English
