Title: Climate change accounting: the challenge of uncertainty in Pacific Islands

Authors: Umesh Sharma; Vida Botes; Dani Foo; Ram Karan; Ruvendra Nandan

Addresses: Department of Accounting, Waikato Management School, University of Waikato, PB3105, Hamilton 3240, New Zealand ' Department of Accounting, Waikato Management School, University of Waikato, PB3105, Hamilton 3240, New Zealand ' Department of Accounting, Waikato Management School, University of Waikato, PB3105, Hamilton 3240, New Zealand ' Department of Accounting, Waikato Management School, University of Waikato, PB3105, Hamilton 3240, New Zealand; Department of Accounting, Fiji National University, Suva, Fiji ' Department of Accounting, Waikato Management School, University of Waikato, PB3105, Hamilton 3240, New Zealand; Department of Accounting, Fiji National University, Suva, Fiji

Abstract: The paper aims to set out several key issues in relation to climate change research based on accounting and accountability. The literature on climate change accounting and the archival data on climate change from the Pacific Islands are reviewed. Some interviews with people located on the coastal areas of the Pacific Islands are conducted. Despite growing corporate activity on climate change, no meaningful progress is being made on GHG emissions reduction. However, the Paris agreement recognised the specific needs and special circumstances of developing countries and acknowledged that climate change is a common concern of human kind. The research is limited to Pacific Islands. There has been relatively little work done in climate change accounting in the Pacific Islands.

Keywords: critical accounting; climate change; carbon; Pacific Islands; sea level.

DOI: 10.1504/IJCA.2017.090588

International Journal of Critical Accounting, 2017 Vol.9 No.5/6, pp.393 - 405

Received: 08 May 2021
Accepted: 12 May 2021

Published online: 09 Mar 2018 *

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