Integrating carbon accounting into Zimbabwe’s climate mitigation strategy policy and institutional perspective

https://doi.org/10.35912/ijfam.v7i3.3214
Published: Dec 5, 2025

Abstract:

Purpose: This study investigates the role of carbon accounting in Zimbabwe’s climate change mitigation strategy, focusing on how policy frameworks and institutional capacities affect measurement, reporting, and verification (MRV). It examines the integration of carbon accounting into national climate governance and its influence on achieving Zimbabwe’s Nationally Determined Contributions (NDCs) under the Paris Agreement.

Methodology/approach: A qualitative approach was adopted, involving semi-structured interviews with policymakers, Environmental Management Agency regulators, and sustainability officers from key industries. National climate policies, environmental legislation, and carbon audit reports were also analyzed to assess institutional frameworks and reporting practices.

Results/findings: Findings reveal that carbon accounting in Zimbabwe remains fragmented and underdeveloped. Limited institutional coordination, capacity gaps, and weak regulatory enforcement impede its effective integration into national planning. Nonetheless, some mining and energy sector entities have initiated voluntary carbon disclosures, motivated by investor and donor expectations.

Conclusion: Enhancing coordination and institutional capacity is essential for strengthening carbon accounting practices. Aligning policy intentions with practical implementation is critical to achieving Zimbabwe’s climate objectives.

Limitations: The study focused on policy and institutional analyses, excluding quantitative emissions data and project-specific carbon accounting practices.

Contribution: This research advances understanding of environmental accountability in Africa by highlighting the policy–institutional link for effective carbon accounting. It provides recommendations for improved governance, standardized reporting, and incentives for carbon disclosures to support Zimbabwe’s climate goals.

Keywords:
1. Carbon Accounting
2. Institutional Capacity
3. Nationally Determined Contributions (NDCs)
4. Policy Framework
Authors:
Kudakwashe Munyepwa
Manicaland State University of Applied Sciences, Zimbabwe
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Munyepwa, K. (2025). Integrating carbon accounting into Zimbabwe’s climate mitigation strategy policy and institutional perspective. International Journal of Financial, Accounting, and Management, 7(3), 473–488. https://doi.org/10.35912/ijfam.v7i3.3214
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Vol. 7 No. 3 (2025): December
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References

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  2. Amoako, G. K., Adam, A. M., Arthur, C. L., & Tackie, G. (2021). Institutional isomorphism, environmental management accounting and environmental accountability: a review. Environment, Development and Sustainability, 23(8), 11201-11216. doi:https://doi.org/10.1007/s10668-020-01140-y
  3. Briner, G., & Moarif, S. (2017). Enhancing transparency of climate change mitigation under the Paris Agreement: Lessons from experience. OECD/IEA Climate Change Expert Group Papers(2016/04), 162-203. doi:https://doi.org/10.1787/a634dc1f-en
  4. Busemeyer, M. R. (2022). Policy feedback and government responsiveness in a comparative perspective. Politische Vierteljahresschrift, 63(2), 315-335. doi:https://doi.org/10.1007/s11615-022-00377-8
  5. Chanza, N. (2017). Limits To Climate Change Adaptation In Zimbabwe: Insights, Experiences And Lessons. Limits To Climate Change Adaptation, 109-127. doi:https://doi.org/10.1007/978-3-319-64599-5_6
  6. Chisaira, L. T. (2023). Legal responses to climate disasters in southern Africa: Practical legal developments in Zimbabwe and Mozambique. Climate change in Africa: Adaptation, resilience, and policy innovations, 135-155. doi:https://doi.org/10.1007/978-3-031-30050-9_7
  7. Chivhenge, E., Mabaso, A., Museva, T., Zingi, G. K., & Manatsa, P. (2023). Zimbabwe’s Roadmap For Decarbonisation And Resilience: An Evaluation Of Policy (In) Consistency. Global Environmental Change, 82, 102708. doi:https://doi.org/10.1016/j.gloenvcha.2023.102708
  8. Creswell, J. W., & Poth, C. N. (2018). Qualitative inquiry and research design: Choosing among five approaches (4th ed.). Thousand Oaks, CA: SAGE Publications.
  9. Dzingirai, V., & Mangwanya, L. (2015). Struggles over carbon in the Zambezi Valley: the case of Kariba REDD in Hurungwe, Zimbabwe. Carbon Conflicts And Forest Landscapes In Africa, 142-162.
  10. England, M. I., Stringer, L. C., Dougill, A. J., & Afionis, S. (2018). How Do Sectoral Policies Support Climate Compatible Development? An Empirical Analysis Focusing On Southern Africa. Environmental Science & Policy, 79, 9-15. doi:https://doi.org/10.1016/j.envsci.2017.10.009
  11. Evans, H.-C. (2015). Climate-Change Awareness And Online Media In Zimbabwe: Opportunities Lost. Knowledge for a sustainable world: a Southern African-Nordic contribution. Illustrated, reprint edn. African Minds, 163.
  12. Gumbo, E. B., Matsa, M. M., Kowe, P., Shabani, T., & Shabani, T. (2025). Developing An Integrated Framework To Manage Deforestation Associated With Tobacco Farming In Zimbabwe: A Systematic Review. Biodiversity and Conservation, 34(4), 1155-1176. doi:https://doi.org/10.1007/s10531-025-03017-w
  13. Jakarasi, V. (2022). Unlocking Climate Finance And Investment In Zimbabwe: An Analysis Of The Forestry Sector Performance. Retrieved from http://hdl.handle.net/11427/39059 Available from University of Cape Town OpenUCT database.
  14. Kirilova, D., & Karcher, S. (2017). Rethinking data sharing and human participant protection in social science research: Applications from the qualitative realm. Data Science Journal, 16, 43-43. doi:https://doi.org/10.5334/dsj-2017-043
  15. Kupika, O. L., Gandiwa, E., Mbereko, A., & Chibememe, G. (2017). Climate Change And Biodiversity Policy: A Review Of Legal And Institutional Frameworks In Zimbabwe. Wildlife and Fisheries Management in Zimbabwe: A Critical Reflection, 37.
  16. Mandizvidza, L. W. (2018). Interrogating the Role of Zimbabwe? s Print Media in Environmental Reporting: University of South Africa (South Africa).
  17. Mapfumo, E. T., Emuze, F., Smallwood, J., & Ebekozien, A. (2025). Influence Of Policies Towards Building Retrofitting For Energy Efficiency In Zimbabwe Using Structural Equation Model. Journal of Facilities Management. doi:https://doi.org/10.1108/JFM-06-2024-0074
  18. Maphosa, M., & Moyo, P. (2024). Assessing Climate Vulnerabilities Of Urban Food Systems And Institutional Responses: The Case Of Bulawayo, Zimbabwe. Frontiers in Sustainable Cities, 6, 1488144. doi:https://doi.org/10.3389/frsc.2024.1488144
  19. Munsaka, T. (2024). The Feasibility of Carbon Credits in Zimbabwe as a Climate Change Mitigation Measure. Journal for Business, Development and Leadership, 1, 1-8.
  20. Murombo, T. (2019). Climate change in Zimbabwe: towards a low carbon energy industry. Forthcoming in climate change law in Zimbabwe: concepts and insights (Konrad Adenauer Foundation).
  21. Ncube, H., Ngwenya, M., & Muleya, B. (2023). Green Accounting Practice: Political, Legal and Ethical insights, a focus on Zimbabwe coal mining sector. International Journal of Research in Management, 5(1), 15-24. doi:https://doi.org/10.33545/26648792.2023.V5.I1A.64
  22. Nyika, F., & Muzuva, M. (2025). Policy Guidelines To Maximize Zimbabwe's Rare Earths For Economic Growth And Sustainable Trade. New Applied Studies in Management, Economics & Accounting, 8(3), 72-90. doi:https://doi.org/10.22034/nasmea.2025.218151
  23. Peters, D. J. T., & Giacumo, L. A. (2020). Ethical and responsible cross?cultural interviewing: Theory to practice guidance for human performance and workplace learning professionals. Performance Improvement, 59(1), 26-34. doi:https://doi.org/10.1002/pfi.21906
  24. Pillay, K., Mohanlal, S., Dobson, B., & Adhikari, B. (2025). Evaluating Institutional Climate Finance Barriers In Selected SADC Countries. Climate Risk Management, 47, 100694. doi:https://doi.org/10.1016/j.crm.2025.100694
  25. Reid, M. (2020). The Climate Change–Water–Energy Nexus And Its Impacts On Urban Livelihoods In Zimbabwe. University of the Witwatersrand, Johannesburg (South Africa).
  26. Resnik, D. B. (2018). The ethics of research with human subjects: Protecting people, advancing science, promoting trust (Vol. 74). Cham: Springer.
  27. Sattar, U. (2024). The 4A Climate Action Framework. npj Climate Action, 3(1), 103. doi:https://doi.org/10.1038/s44168-024-00188-0
  28. Shabani, T., & Jerie, S. (2023). A Review On The Effectiveness Of Integrated Management System In Institutional Solid Waste Management In Zimbabwe. Environmental Science and Pollution Research, 30(45), 100248-100264. doi:https://doi.org/10.1007/s11356-023-29391-y
  29. Takyi, E., Gyimah, P., & Danquah, R. (2025). Exploring governance-driven sustainability accounting in a developing economy. Strategy & Leadership, 1-23. doi:https://doi.org/10.1108/SL-07-2025-0203
  30. Tashakkori, A., & Teddlie, C. (2010). SAGE handbook of mixed methods in social & behavioral research (2nd ed.). Thousand Oaks, CA: SAGE Publications.
  31. Tonderayi, D. (2012). Combating Greenhouse Gas Emissions in a Developing Country: A Conceptualisation and Implementation of Carbon Tax in Zimbabwe. Journal of Social Development in Africa, 27(1), 163.
  32. Yin, R. K. (2018). Case study research and applications design and methods (6th ed.). Thousand Oaks, CA: SAGE Publications.

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