Carbon cost accounting in the cement industry

Ahmad, Syed Raziuddin (2025) Carbon cost accounting in the cement industry. World Journal of Advanced Research and Reviews, 26 (3). pp. 1467-1485. ISSN 2581-9615

The existence of human beings is dependent on the environment in which they live, and one of the environmental threats today is air pollution due to the increase in greenhouse gases. Enterprises are considered the main actor of pollution due to the greenhouse gases they release into the atmosphere during their production. The aim of the study is to provide an application proposal for businesses to determine their carbon footprints and to take into account not only product and service costs but also environmental costs in their accounting processes. In particular, the study provides data to make carbon costs related to greenhouse gas emissions more visible and reported in the total production cost and also to reduce these costs. The research was conducted in the cement sector, where greenhouse gas emissions occur the most, and the results were presented.