Strategic accounting methodology for climate risks: an analytical interpretation in the context of the energy transition

Анотація

Subject of the research. This article explores the methodological foundations of strategic accounting for climate risks and carbon costs in the context of the energy transition. Particular attention is paid to the integration of climate metrics into management accounting systems, as well as to the specific features of climate-related disclosures in carbon-intensive sectors such as energy and agribusiness. Purpose of the research. The study aims to provide a scientific and methodological rationale for the strategic accounting of climate risks and carbon costs, to systematise regulatory requirements and analytical approaches, and to outline the potential for adapting relevant models to the Ukrainian economic context during the energy transition and integration into the EU market. Research methodology. The study applies content analysis of academic sources indexed in Scopus and Web of Science (2018–2025), comparative-institutional analysis of international frameworks (GRI, ESRS, IFRS S2, TCFD), and a transdisciplinary synthesis approach to interpret the role of climate risks in corporate accounting policies. Research findings. The study identifies dominant trends in the strategic accounting of climate risks: the growing application of internal carbon pricing, the emergence of forward-looking indicators, and the increasing relevance of ESG-oriented management accounting. It is demonstrated that Ukrainian enterprises face a dual adaptation pressure – regulatory (CSRD, CBAM) and operational (wartime economy risks) – which necessitates a revision of existing accounting methodologies. Scope of application of the results. The findings may be utilised to improve strategic management in energy-intensive industries, to embed climate indicators within internal accounting systems, to develop climate-relevant reporting frameworks, and to contribute to the formation of a national position on climate regulation. Conclusions. Climate risk accounting must evolve from a declarative reporting tool into an integral component of strategic managerial analysis. Future research should address the digitalisation of climate accounting, the implementation of scenario analysis and carbon resilience metrics, and the modelling of adaptation strategies under conditions of climate uncertainty.

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