Carbon accounting for sustainability management: case study of MICE events

Maïa Zanella, Naeem Ashraf and Zeeshan Mahmood

Journal of Accounting & Organizational Change, 2025, vol. 22, issue 1, 89-103

Abstract: PurposeThis paper aims to examine the integration of carbon accounting in the meetings, incentives, conferences and exhibitions (MICE) sector, focusing on its practical application in sustainability management through case studies of three live events organized by the event company (TEC) (pseudonym), a German event management firm.Design/methodology/approachAn action research methodology was used, combining participant observation and secondary data analysis. Carbon emissions were calculated using the Myclimate Event Calculator, which provides a comprehensive assessment of event-related emissions.FindingsThe study identifies mobility and accommodation as the dominant sources of carbon emissions in the MICE sector, driven by travel logistics and energy-intensive hotel operations. Catering emissions are variable, with vegetarian menus and minimized food waste showing lower environmental impacts. The findings highlight the critical need for targeted interventions in mobility and accommodation, which collectively account for over 80% of the emissions in many events.Practical implicationsThe research offers the practical use of Myclimate calculator in developing actionable insights to enable targeted strategies such as eco-certified accommodations, carpooling and optimized transportation logistics, leading to significant emission reductions and improved sustainability management.Originality/valueThis paper advances sustainability management accounting by demonstrating the practical use of carbon data in event planning, providing granular insights into emission drivers. The focus on small enterprises addresses a significant gap in the literature, demonstrating how resource-constrained organizations can adopt sustainability practices. The paper offers a replicable methodology for assessing event emissions, which enables planners to identify high-impact areas.

Keywords: Carbon accounting; Sustainability management; MICE; Carbon emissions; Myclimate calculator; Event industry; Sustainable practices (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:eme:jaocpp:jaoc-08-2024-0259

DOI: 10.1108/JAOC-08-2024-0259

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