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International Journal of Advanced Research in Education and TechnologY(IJARETY)
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Article

TITLE Carbon Accounting and Emission Reporting Under Corporate Carbon Footprint Model
ABSTRACT Carbon accounting has become a strategic tool in corporate sustainability and financial decision-making. With increasing regulatory and investor focus on Environmental, Social, and Governance (ESG) factors, companies are expected to disclose and manage greenhouse gas emissions effectively. This study examines carbon emission reporting under the Corporate Carbon Footprint (CCF) model and evaluates its relationship with financial performance indicators from 2020 to 2025. Using secondary data from annual and sustainability reports, the study applies descriptive statistics and simple linear regression analysis to assess the impact of Scope 1 and Scope 2 emissions on Total Assets, Revenue, and Cash from Operating Activities. The results indicate a significant negative relationship between emissions and asset growth, suggesting that improved environmental efficiency supports financial stability. The findings reinforce recent empirical evidence that carbon transparency enhances long-term corporate value and operational resilience.
AUTHOR Janaranjani.M, Kanaka Latha.V Assistant Professor, Sri Krishna Arts and Science College, Coimbatore, Tamilnadu, India Student, Sri Krishna Arts and Science College, Coimbatore, Tamilnadu, India
VOLUME 13
DOI DOI:10.15680/IJARETY.2026.1302006
PDF 6_Carbon Accounting and Emission Reporting.pdf
KEYWORDS
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