نوع مقاله : مقاله مروری
نویسندگان
1 دانشیار گروه حسابداری،واحد اراک،دانشگاه آزاد اسلامی، اراک، ایران.
2 دانشجوی دکتری تخصصی ،گروه اقتصاد،واحد اراک،دانشگاه آزاد اسلامی، اراک، ایران.
چکیده
کلیدواژهها
موضوعات
عنوان مقاله [English]
نویسندگان [English]
In recent years, climate change and environmental concerns have drawn organizations’ attention to reducing greenhouse gas emissions. Carbon accounting has emerged as a powerful tool for measuring, analyzing, and managing greenhouse gas emissions throughout the supply chain. This study aims to provide a comprehensive examination of carbon accounting management, various carbon accounting frameworks, its role in supply chain management, and the associated challenges and opportunities.
The findings reveal that carbon accounting can be applied at all stages of the supply chain, from raw material procurement to final product distribution. By utilizing this tool, organizations can identify critical emission points and implement necessary corrective actions. Furthermore, carbon accounting contributes to improved strategic decision-making, increased organizational transparency and accountability, and stronger stakeholder relationships.
However, implementing carbon accounting in supply chains faces challenges, such as the complexity of supply chains, the lack of global standards, and the scarcity of precise data. Additional obstacles include implementation costs, resistance to change, and the shortage of skilled professionals.
Ultimately, this study highlights that investing in the development and implementation of carbon accounting systems can help organizations gain competitive advantages and position themselves as leaders in sustainability. Considering future trends in this field, such as the development of global standards and increased demand for low-carbon products, the significance of carbon accounting will become even more pronounced in the coming years.
کلیدواژهها [English]
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