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Strategic CSR and Carbon Offsetting in Financial and Accounting Practices
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Author(s): Soleiman Mohammadi Limaei (Department of Economics, Geography, Law and Tourism, Mid Sweden University, Sweden)
Copyright: 2026
Pages: 34
Source title:
Risks, Innovations, and Corporate Social Responsibility in Finance and Accounting
Source Author(s)/Editor(s): Maizaitulaidawati Md Husin (Universiti Teknologi Malaysia, Malaysia), Muslim Amin (Azman Hashim International Business School, Universiti Teknologi Malaysia, Malaysia), Haliyana Khalid (Azman Hashim International Business School, Universiti Teknologi Malaysia, Malaysia), Nor Aiza Mohd Zamil (Universiti Teknologi Malaysia, Malaysia)and Mustafa Nourallah (Mid Sweden University, Sweden)
DOI: 10.4018/979-8-3373-5047-9.ch001
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Abstract
This chapter examines the strategic integration of corporate social responsibility (CSR) and carbon offsetting within financial and accounting practices, highlighting their role in sustainable value creation. CSR has shifted from primarily philanthropic activities to a core component of corporate strategy, particularly regarding environmental responsibility. This chapter draws on empirical research and real-world cases to explore carbon footprint measurement, selection of offset projects, accounting treatments, and ESG reporting, as well as their influence on managerial decision-making. Findings suggest that well-designed carbon offset programs, supported by credible verification, robust governance, and transparent reporting, can enhance stakeholder confidence and long-term organizational value. However, challenges such as fragmented carbon markets, greenwashing concerns, and risks related to the permanence of offsets highlight the importance of clearer standards and stronger regulatory oversight to ensure that carbon offsetting delivers climate benefits.
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