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Energy is the backbone of modern life and the lifeline of many sectors. In contrast, it is the main cause of the phenomenon of climate change. The magnitude of this problem, as it is considered one of the global environmental problems that have become a concern for all of humanity, has prompted people to search for ways to reduce these emissions and then protect the environment and achieve accountability. Sustainable, which can be measured through a set of indicators, including the environmental footprint, which was used initially, and then the carbon footprint, which relates to carbon emissions only. This is what we will try to highlight through this research paper, by trying to understand the concept of the carbon footprint and its impact on sustainable accounting.
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