This paper answers calls for an in-depth, critical evaluation of carbon accounting practices by examining the missing link between knowing about and acting on carbon emissions. It explores how managers may decide to ignore uncomfortable absolute carbon emission calculations and instead develop home-made carbon accounting models of avoided emissions in order to support the status quo.

Jabot, R., Puyou, F.-R., Alcouffe, S. (2025). Displacing uncomfortable carbon accounting knowledge: how avoided emission models justify the status quo. Accounting Auditing and Accountability Journal, 38 (4), 1293-1318 p. https://doi.org/10.1108/aaaj-09-2023-6650