Challenges of the New Methodological Platform of Carbon Accounting in Tourism

Abstract

The impact of climate changes as well as climate emergencies is growing continuously, especially due to the increase of the concentration of the greenhouse gases in the atmosphere and its impact on the environment. That’s the main reason why modern studies are focused on green economy, green tourism and carbon accounting in order to establish the platform of the global financial system of carbon risk management, reducing emissions to zero. This paper tends to define the most important challenges related to sustainability, corporate social responsibility and innovation through the prism of the accounting perspective. The concept of this methodological framework refers to the correlation between several factors such as green energy, green transport, green buildings, green infrastructure, green agriculture and smart technologies in order to quantify climate risk assessment, develop science-based objectives and methods, establish reporting system on climate strategies and actions that may be useful for different stakeholders, develop innovative products that support the transition to a net zero emission economy and create methodological carbon accounting platform in tourismbased on the principles of consistency, comparability, reliability and clarity at the national, regional and international level.

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