Energy is the backbone of modern life and the lifeline of many sectors. In contrast, it is the leading cause of climate change. The magnitude of this problem, considered one of the global environmental problems that have become a concern for all of humanity, has prompted people to search for ways to reduce these emissions and then protect the environment and achieve accountability. Sustainability can be measured through a set of indicators, including the environmental footprint, which was used initially, and the carbon footprint, which relates to carbon emissions only. This is what we will highlight in this research paper as we try to understand the carbon footprint concept and its impact on sustainable accounting.

a set of indicators, including the environmental footprint, which was used initially, and the carbon footprint

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