Tích hợp kế toán tín chỉ carbon vào các cơ sở giáo dục Đại học: Khuôn khổ, kết quả và định hướng nghiên cứu tương lai

Аннотация

This systematic literature review examines how Carbon Credit Accounting
(CCA) frameworks have been implemented in higher education institutions (HEIs), which
are increasingly seen as key actors in decarbonization. Using the PRISMA 2020 protocol,
the study analyzes 215 peer-reviewed papers (2000–2025) sourced from Scopus and Web
of Science, with citation mapping conducted via VOSviewer. A composite relevance
scoring system was developed to select 50 high-impact studies, based on methodological
rigor, alignment with sustainability standards, and the strength of educational contributions
linked to sustainability outcomes. The findings identify five major research themes: (1)
measurement methods, (2) sustainable development, (3) input–output analysis, (4) digital
innovation, and (5) ecological integration. The review shows a shift from simply
calculating campus carbon footprints toward more strategic university sustainability
management, emphasizing net-zero goals, Scope 3 emissions, and internal carbon pricing.
The study contributes theoretically by proposing a clear, replicable evaluation framework
for assessing CCA research, and practically by offering benchmarks to help university
leaders align sustainability strategies with global carbon certification frameworks. Future
research is encouraged to use full-text semantic analysis, longitudinal validation, and
deeper stakeholder collaboration to strengthen both educational and governance practices
for carbon offsetting and derivative mechanisms.