Bui BHouqe MNZahir-Ul-Hassan MK2024-02-142024-07-252022-09-072024-02-142024-07-252022-12Bui B, Houqe MN, Zahir-ul-Hassan MK. (2022). Moderating effect of carbon accounting systems on strategy and carbon performance: a CDP analysis. Journal of Management Control. 33. 4. (pp. 483-524).2191-4761https://mro.massey.ac.nz/handle/10179/70396Carbon emissions bring significant risks and opportunities, and organisations have responded by adopting different strategies and environmental control systems, such as carbon accounting systems (CASs). However, it remains unclear whether a CAS can help reduce emissions, and what role is played by a CAS in the relationship between carbon strategy and carbon performance. Therefore, this paper analyses the strategy-accounting-performance nexus by drawing on 1672 firm-year observations of firms participating in the CDP in 2014 and 2015. The results suggest that the quality of a CAS is influenced by strategic choices; with a proactive carbon strategy being associated with a higher quality CAS. Further, proactive strategies and CASs are found to be associated with carbon savings and emissions reduction. The results indicate a moderating role of CASs on the strategy-performance relationship, with carbon strategy enabling higher carbon savings and lower emissions intensity in the presence of a high-quality CAS. Our findings suggest that formulation of carbon strategies and establishment of carbon measures can drive effective carbon mitigation.(c) 2022 The Author/sCC BY 4.0https://creativecommons.org/licenses/by/4.0/Climate change strategy · Carbon accounting · Carbon mitigation · Carbon performance · CDPJournal article10.1007/s00187-022-00346-72191-477Xjournal-article483-524s00187-022-00346-7