De Silva Lokuwaduge, Chitra ORCID: https://orcid.org/0000-0001-9646-6283 (2025) Carbon Accounting In Asia: Progress and Pathways Forward. In: International Conference on Innovation and Development ( ICID ) Research Conference 2025, 31 Oct 2025 - 31 Oct 2025, Lioning University China.

Abstract

Carbon accounting is gaining prominence across the Asian region as countries respond to growing climate obligations and sustainability demands including sustainability reporting. For enterprises, successfully navigating the Sustainability Accounting standards provides opportunity to position themselves as leaders in sustainability while meeting compliances, including the Scope 3 emissions, and demands detailed reporting and reduction plans. This research aims to map developments, factors and theories used in corporate sustainability giving reference to carbon accounting and reporting in the Asian region. Using a documentary analysis for the period of 2014 to 2024, this study explores the current state of carbon accounting in the region, examining institutional developments, policy frameworks, and emerging practices in emissions measurement and reporting. While notable progress has been made around the world, challenges remain in standardisation, data accuracy, and cross-border consistency. The analysis also considers the influence of global reporting standards and the role of regional collaboration in advancing transparent and effective accounting systems and reporting practices. Strengthening carbon accounting is critical to achieving the Sustainable Development Goals (SDGs) and supporting Asia’s low-carbon transition.

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