Charting a Net-Zero Future with Carbon Accounting

Ikwuo Kalu, N Okiri Cyprain, Enya Ejeje, Haruna Sezuo, Enyinnaya Egwu and Gilbert Nworie
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Ikwuo Kalu: Department of Accounting, University of Calabar, Cross River State, Nigeria.
N Okiri Cyprain: Department of Accounting, University of Calabar, Cross River State, Nigeria.
Enya Ejeje: Department of Accounting, University of Calabar, Cross River State, Nigeria.
Haruna Sezuo: Department of Accounting, University of Calabar, Cross River State, Nigeria.
Enyinnaya Egwu: Accounting Department, Ebonyi State University, Abakaliki, Nigeria.
Gilbert Nworie: Accounting Department, Ebonyi State University, Abakaliki, Nigeria and Nnamdi Azikiwe University, Awka, Nigeria.

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Abstract: The global transition toward a low-carbon economy has made the integration of carbon accounting into corporate sustainability strategies increasingly critical. This study examined the role of carbon accounting in achieving corporate net-zero targets. The specific objective was to assess the extent to which corporations integrate carbon accounting frameworks into their sustainability strategies and evaluate the effectiveness of carbon accounting practices in identifying emission-intensive activities and reducing corporate emission. The research employed descriptive research design and relied exclusively on primary data collected through structured questionnaires administered to sustainability and environmental management professionals in selected corporations. Data were analysed using descriptive statistical tools, including frequency distributions and percentage analyses while hypotheses were tested using Kolmogorov-Smirnov Test. The findings from the test of hypotheses showed that: corporations meaningfully integrate carbon accounting into their sustainability strategies, contrary to the null assumption (K–S = 0.249, p = 0.000; Mean = 21.40); carbon accounting practices are also perceived as effective in identifying emission-intensive activities and reducing emissions (K–S = 0.198, p = 0.000; Mean = 16.20). The study concluded that carbon accounting serve as an essential management tool that support corporations in tracking progress towards net-zero targets, improving environmental governance, and strengthening stakeholders trust. Therefore, the study recommended increased capacity building, adoption of digital emission tracking tools, and stronger regulatory framework to promote consistent and transparent carbon accounting practices. The study contributes to knowledge by demonstrating that integrating carbon accounting into corporate sustainability strategies is both feasible and effective in identifying emission-intensive activities and reducing emissions.

Date: 2026-01-03
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Published in Journal of Economics and Trade, 2026, 11 (1), pp.14 - 24

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-05446335

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