Guest editorial: Climate change accounting, reporting and accountability by governments, not-for-profit organisations and charities – Is climate equity approach a way forward?

Pawan Adhikari; Bedanand Upadhaya; Chaminda Wijethilake; Wei Qian; Zlatinka Blaber

doi:10.1108/jpbafm-08-2026-399

July 13, 2026Journal of Public Budgeting Accounting & Financial ManagementOpen Access

Guest editorial: Climate change accounting, reporting and accountability by governments, not-for-profit organisations and charities – Is climate equity approach a way forward?

View Full Paper

Ask AI

Bookmark

Share

Key Points

To examine the development of climate accounting, reporting, and accountability across public sector and non-profit entities, assessing how integrating climate equity into public budgeting addresses disproportionate climate impacts.
Synthesized empirical and conceptual contributions across international public sector entities, local governments, and non-profit organizations.
Evaluated public financial management mechanisms, carbon disclosure practices, and frameworks linking social equity budgeting to climate justice.
Conventional public sector accounting systems and New Public Management models fall short in handling complex climate risks and fail to address climate apartheid in vulnerable regions.
Carbon reporting and climate budgeting remain fragmented, with effective carbon leadership concentrated primarily in larger metropolitan authorities while developing nations face persistent data unreliability and fiscal constraints.
Embedding climate equity into budgeting frameworks aligns fiscal allocations with procedural fairness, access, and outcome quality for communities disproportionately impacted by climate change.

No abstract yet

We only have this paper's title and publication details.

Read it at the source

Ask about this paper

Answers are grounded in this paper and cite their sources.

Implication

Editorial review demonstrates critical gaps in climate accounting across public bodies, highlighting the necessity of integrating a climate equity approach into public financial management.

Discussion

No takes yet. Share an insight, caveat, or question.

Cite This Study

Adhikari et al. (2026) studied this question.

synapsesocial.com/papers/6a7492e099129e9915f54647 https://doi.org/10.1108/jpbafm-08-2026-399

View Full Paper

Ask AI

Bookmark

Share

Guest editorial: Climate change accounting, reporting and accountability by governments, not-for-profit organisations and charities – Is climate equity approach a way forward?

Key Points

No abstract yet

Ask about this paper

Implication

Discussion

Cite This Study

Guest editorial: Climate change accounting, reporting and accountability by governments, not-for-profit organisations and charities – Is climate equity approach a way forward?

Key Points

No abstract yet

Ask about this paper

Implication

Discussion

Cite This Study

Keep reading

Keep reading