Integrating Greenhouse Gas Accounting into Public Sector Financial Reporting: A Case Study of U.S. Higher Education Institutions

This study investigates the integration of greenhouse gas (GHG) accounting into the financial reporting frameworks of U.S. higher education institutions, examining how universities can embed environmental sustainability metrics into their regular financial statements to support both sustainability goals and regulatory compliance. Through a comprehensive analysis of current practices, challenges, and opportunities, this research demonstrates that while significant barriers exist, the integration of GHG accounting into public sector financial reporting presents substantial benefits for institutional transparency, accountability, and long-term sustainability planning. The findings reveal that universities adopting integrated reporting frameworks show improved environmental performance and enhanced stakeholder engagement, though standardization and methodological consistency remain critical challenges.