Purpose Systematic reviews on sustainability and climate assurance-related constructs have focused on the macro and meso levels, overlooking the role of individuals in carbon assurance as well as the underlying mechanisms supporting its activities. This paper reviews the literature on carbon assurance, employing a microfoundations research framework to examine interactions among the macro, meso (organizational) and micro (individual) levels of analysis. Design/methodology/approach The literature review covered a sample of 67 peer-reviewed articles (qualitative, quantitative and conceptual) on carbon assurance, published between 2007 and 2025. Findings First, the macro and meso drivers of carbon assurance have been researched, but little attention has been given to how they interact with individual-level factors. Second, the collective contributions (behaviors and actions) of individuals to carbon assurance outcomes at the organizational and macro levels are poorly understood. Third, the role of formal institutions has been thoroughly researched, but that of informal institutions has largely been overlooked. The latter is a significant gap as informal institutions shape individuals’ behaviors and actions, especially when formal institutions are weak. Lastly, the microfoundations perspective provides insights into how the multiple levels of analysis are interrelated. Originality/value The review expands the literature on carbon accounting and climate-related assurance by focusing on the underexplored topic of carbon assurance. Furthermore, it adopts a microfoundations perspective to provide practitioners with a more balanced appreciation of the emerging field of carbon assurance. The microfoundations research approach can be applied to other types of assurance, thus promoting multilevel theorizing. The review findings were consolidated into a holistic future research framework that extends the scope of research on carbon assurance.
Nyika et al. (Tue,) studied this question.