| dc.description.abstract | The study examined the theoretical motivation for carbon disclosure and its adequacy for
deliberate responsible action. Generally, there is an increase in corporate carbon disclosures in the
business sector. Organizations are mostly disclosing their carbon emissions through annual reports,
integrated reports, or stand-alone sustainability reports for different reasons and motives. However,
the study infers that the quality and adequacy of the current disclosures are debatable due to a lack
of consistency and technical details. The causal reason may be due to the inherently voluntary nature
of the corporate carbon disclosure. The study finds that there is less research on carbon accounting
and disclosures in developing countries especially, in Africa. There is a need for organizations to
streamline the application and approaches to carbon accounting. The study suggests the necessity for
government regulators and standard setters in accounting to provide a framework that will guide
carbon disclosure practices. | en_US |
