Managing the shift from voluntary to mandatory climate disclosure: The role of carbon accounting
本文探讨了企业从自愿转向强制气候信息披露时面临的挑战，如碳数据可用性、资产与负债确认、核算方法选择等，并提出了未来研究议程，对会计从业者和企业管理者有参考价值。
2 The transition from voluntary to mandatory climate disclosure and reporting poses serious challenges for accounting professionals aiming to support firms in achieving net-zero goals. Key challenges include carbon data availability, recognition of carbon assets and liabilities, determining reporting boundaries, selecting appropriate greenhouse gas (GHG) accounting methodologies, and integrating climate-related risks and opportunities into traditional financial statements. The papers included in this Special Issue provide initial insights into some of these challenges. These studies emphasize the importance of carbon accounting , science-based GHG reduction targets, extreme or abnormal temperature and financial performance, and managing climate risk and opportunities. As firms adapt to these new reporting mandates, the studies in this Special Issue highlight the need for robust carbon management and accounting. Building on this, the note identifies critical knowledge gaps and sets forth a research agenda aiming at enhancing transparency and relevance in carbon accounting and reporting systems, thereby empowering informed decision-making.