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Carbon assurance: A structured literature review
Dissertation (MPhil)--University of Pretoria, 2023
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| Other Authors: | |
| Format: | Thesis |
| Language: | English |
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University of Pretoria
2024
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| _version_ | 1867613654100213760 |
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| access_status_str | Open Access |
| author | Nyika, Dorothy |
| author2 | Mamabolo, Anastacia |
| author_browse | Mamabolo, Anastacia Nyika, Dorothy |
| author_facet | Mamabolo, Anastacia Nyika, Dorothy |
| author_sort | Nyika, Dorothy |
| collection | Thesis |
| dc_rights_str_mv | © 2023 University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. |
| description | Dissertation (MPhil)--University of Pretoria, 2023 |
| format | Thesis |
| id | oai:repository.up.ac.za:2263/96368 |
| institution | University of Pretoria (South Africa) |
| language | English |
| last_indexed | 2026-06-10T12:39:34.803Z |
| license_str | Other — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UPSpace — University of Pretoria Institutional Repository |
| publishDate | 2024 |
| publishDateRange | 2024 |
| publishDateSort | 2024 |
| publisher | University of Pretoria |
| publisherStr | University of Pretoria |
| record_format | dspace |
| source_str | UPSpace — University of Pretoria Institutional Repository |
| spelling | oai:repository.up.ac.za:2263/96368 Carbon assurance: A structured literature review Nyika, Dorothy Mamabolo, Anastacia Carbon assurance Structured literature review Inductive content analysis Quantitative research Dissertation (MPhil)--University of Pretoria, 2023 There are limited integratory studies on carbon assurance, as such literature is fragmented which hinders growth of scholarship. The review thus, seeks to consolidate and organise the formative literature in the multidisciplinary research fields of accounting, business, and management by investigating the approaches, themes, and the theoretical underpinnings of carbon assurance to guide future research. The structured literature review uses a qualitative, inductive content analysis, to analyse themes from the data. Findings reveal four carbon assurance approaches, namely, carbon audit compliance, assurance of carbon management, assurance of governmental climate change, and assurance of greenhouse gas statement, the most discussed in literature. The review further reveals awareness about climate-change and regulation of emissions as antecedents of carbon assurance. The practice improves credibility of carbon disclosures but is hindered by inaccurate measurement of carbon emissions. The approaches are theorised under stakeholder, stakeholder-agency, legitimacy theories, among others. The need to gain competitive advantage, recognition, and awards are some of the drivers of carbon assurance growth. A narrow focus was placed on greenhouse gas emissions, hence, the social and environmental subject matters, as studied in the broad sustainability assurance were not reviewed. The review fills gaps in literature by identifying the approaches of carbon assurance, emerging themes, and theoretical underpinnings. pagibs2024 2024-06-10T12:04:28Z 2024-06-10T12:04:28Z 2024-04-17 2024-04-17 Mini Dissertation * A2024 http://hdl.handle.net/2263/96368 en © 2023 University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. application/pdf University of Pretoria |
| spellingShingle | Carbon assurance Structured literature review Inductive content analysis Quantitative research Nyika, Dorothy Carbon assurance: A structured literature review |
| title | Carbon assurance: A structured literature review |
| title_full | Carbon assurance: A structured literature review |
| title_fullStr | Carbon assurance: A structured literature review |
| title_full_unstemmed | Carbon assurance: A structured literature review |
| title_short | Carbon assurance: A structured literature review |
| title_sort | carbon assurance a structured literature review |
| topic | Carbon assurance Structured literature review Inductive content analysis Quantitative research |
| url | http://hdl.handle.net/2263/96368 |
| work_keys_str_mv | AT nyikadorothy carbonassuranceastructuredliteraturereview |