Carbon emission accounting fraud

Shamima Haque, Muhammad Azizul Islam

Research output: Chapter in Book/Report/Conference proceedingChapter


This chapter explores the motivation behind potential carbon emission accounting fraud by corporations. There are several different possible risks of carbon emission accounting fraud which remain mostly overlooked by researchers to date, despite the fact that such frauds have a negative impact on a country’s economy as well as the real purpose of mitigating carbon emissions. The chapter offers discussion of some potential risks of carbon emission accounting fraud as well as related prevention policy. The study suggests that an effective mandatory carbon emission related fraud prevention policy is essential to eliminate opportunities to commit such fraud by corporations.

Original languageEnglish
Title of host publicationCorporate Carbon and Climate Accounting
EditorsStefan Schaltegger, Dimitar Zvezdov, Igor Alvarez Etxeberria, Maria Csutora, Edeltraud Günther
Place of PublicationCham
PublisherSpringer International Publishing
Number of pages15
ISBN (Electronic)9783319277189
ISBN (Print)9783319277165
Publication statusPublished - 22 Jan 2016


  • Carbon accounting
  • Fraud
  • Mitigation
  • Motivations
  • Prevention policy

ASJC Scopus subject areas

  • General Environmental Science
  • Economics, Econometrics and Finance(all)
  • General Business,Management and Accounting


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