Carbon Management Accounting: Integrating Emissions into Strategy

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This presentation provides an overview of Carbon Management Accounting (CMA), defining its purpose and highlighting its role in organisational decarbonisation efforts. It differentiates CMA from traditional carbon reporting, showcasing its significance as an internal decision-making tool aligned with net-zero ambitions. Key tools such as carbon budgets, internal pricing, and implementation strategies are explored, alongside challenges like data gaps and regulatory uncertainties. Opportunities...