Carbon Footprint Integrated Climate Management Accounting Program (CMAP) Model Analysis to Improve Organization Sustainability Performance

Accounting Department, School of Accounting, Bina Nusantara University, Jakarta, Indonesia.

^* Corresponding Author: archie.mulyawan@binus.ac.id

Abstract

The rapid development of industry, in addition to driving economic growth, has also caused negative impacts on the environment through increased CO₂ emissions. Therefore, this research aims to explore the potential implementation of a Climate Management Accounting Program (CMAP) based on blockchain and Artificial Intelligence (AI) to enhance transparency, accountability, and risk mitigation of carbon emissions. This research employs an exploratory qualitative method by collecting secondary data through a Systematic Literature Review (SLR) of relevant journals, books, and reports. The findings suggest that implementing CMAP can enhance the transparency and accountability of carbon footprint reporting, leveraging the support of blockchain, along with capabilities in predictive analysis, anomaly detection, ESG measurement, and the automation of an early warning system (EWS) through AI. In conclusion, the integration of CMAP based on blockchain and AI not only strengthens ESG reporting but also enhances corporate performance in developing carbon emission reduction strategies.