Accounting for Climate Change and Energy Transition

The global community faces an unprecedented challenge in the form of climate change, which has escalated to a level that demands immediate and concerted action to avert potential worldwide catastrophe. In response to this pressing issue, international entities such as the United Nations have proposed various strategies at global summits, including energy transition and climate change accounting. This chapter undertakes a comprehensive examination of “accounting for climate change and energy transition” through a systematic compilation and critical analysis of the existing scholarly literature. The discussion begins with an overview of climate change accounting and energy transition, with particular emphasis on developing nations. Subsequently, the chapter investigates the primary drivers and factors contributing to climate change, specifically within the Sub-Saharan context. The discourse then shifts to energy transition challenges and their ramifications for the African continent. A bibliometric analysis of the current literature on climate change accounting and energy transition follows, offering a critical examination of emerging themes through an accounting perspective. The chapter concludes by presenting recommendations aimed at guiding policy formulation and implementation regarding climate change accounting and energy transition in the Sub-Saharan region.