How Management Accountants Address the Challenges of Energy and Climate Change Reporting: Evidence From a Longitudinal Case Study

This study examines how management accountants contribute to address the challenges of energy and climate change reporting. Through a four-year longitudinal case study based on interviews and documentary analysis of a leading Italian multi-utility company, this research relies on institutional theory to explore how management accountants influence corporate practices to meet the demands of the Sustainable Development Goals, specifically concerning Goal 7 and Goal 13. The findings suggest that management accountants should follow a seven-step incorporating key strategies such as defining, constructing identities, educating, enabling, mimicry, embedding and routinizing, and policing, relying on cognitive, organizational, interpersonal, and behavioral competencies to address energy and climate change challenges. A hybrid, dynamic, and context-specific view of management accountants emerges, emphasizing their dual role in traditional accounting tasks and business-supporting corporate activities. This study illustrates the evolving role of management accountants in integrating climate change issues within corporate reporting practices, highlighting their strategic importance in promoting sustainability.