How do organizations implement environmental carbon management accounting systems? An analysis framework of the barriers and facilitators to their adoption

Abstract

In today’s corporate landscape, organizations face a growing array of challenges driven by technological innovations, shifts in consumer preferences, changing regulations, emerging market trends, and intensified rivalry (Appannan et al., 2023). These challenges demand quick and thoughtful responses, particularly in areas related to sustainability, such as resource allocation, strategic planning, and long-term development. This research seeks to enhance understanding of the challenges in implementing environmental carbon management accounting (CMA) systems and to promote discussion among scholars, policymakers, and industry professionals.