Research article


Miseldra Gil-Marín 1*, Alejandro Vega-Muñoz1,2 , Nicolás Contreras-Barraza3 , Guido Salazar-Sepúlveda4,5, Sandra Vera-Ruiz6, Analia Verónica Losada7 and Claudio Vásquez-Millalén8

Online First: April 14, 2023

(1) Background: Carbon accounting, provides society with accurate and reliable information on the production and capture of carbon, as well as its costs and revenues. Carbon accounting is also important for product quality control, safety management and environmental compliance. This systematic review aims to respond to the objective of analyzing carbon accounting as a forestall innovation, in order to support the forestry industry in the economic-financial evaluation of the reducing greenhouse gas emissions. (2) Methods: Articles were selected based on Systematic Reviews and Meta-Analyses (PRISMA). Regarding the eligibility of the reviews, the PICOS strategy (population, interventions, comparators, outcomes and study design) was used from 347 articles scientifically identified in the Web of Science Journal Citation Report databases. Eleven articles were included in the literature review phases. (3) Results: The results of the present review propose to standardize the methodology of accounting for the total amount of greenhouse gases (GHG) emitted during the life cycle of goods and services, based on Life Cycle Assessment (LCA). (4) Conclusions: Carbon accounting and its principles, models and Methodology are used to measure and value the environmental impacts and climate risks of economic activities and investments. (4) Conclusions: The principles, models and Methodology in Carbon Accounting are used individually or in combination to provide a more complete and accurate view of the management of environmental impacts and climate risks in an organization or a project. (4) Conclusions: Carbon accounting is dynamic, will improve and evolve every day, based on the environmental impact of carbon production and capture.


carbon accounting; principles; models; accounting errors; Methodology; Forest Innovation