Systematic review highlights key organizational and policy factors affecting GHG emissions management in SMEs, suggesting areas for improved support.
Key Points
Evidence shows that regulatory pressures and stakeholder demands influence corporate GHG management adoption significantly.
Internal factors like financial benefits and managerial values play a crucial role in the effectiveness of GHG accounting.
SMEs face barriers including resource constraints and lack of technical expertise, complicating their adoption of carbon accounting practices.
There exists a disconnect where formal environmental practices do not always lead to emissions reductions, exemplifying the need for better alignment in policies.