Barry Li | Climate Reporting & Assurance

Insights on climate reporting, carbon markets, and sustainability assurance.

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Barry Li

PhD candidate in Accounting and Finance at the University of Newcastle, Australia, researching climate reporting, carbon markets, and sustainability assurance. An auditing practitioner with over 10 years’ experience, sharing insights at the intersection of academia and practice.

    Category: Research & Scholarship

    Summaries of academic articles, literature review notes, conference updates, reflections on ANT/auditability/market-making theories.

    • The Great ESG Recalibration: Why US CEOs Are Rethinking Sustainability in 2026

      A striking divergence is emerging in the global corporate landscape. According to The Conference Board’s 2026 C-Suite Outlook survey, 38% of US CEOs now say sustainability-focused investments are not a priority this year – nearly double the 20% global average. This marks a dramatic shift from 2025, when 39.3% of global executives named sustainability as…

    • Research Spotlight: Scope 4 Emissions and the Question of Legitimacy

      One recent paper that caught my attention is “Making things (that don’t exist) count: a study of Scope 4 emissions accounting claims” by Anna Young-Ferris, Arunima Malik, Victoria Calderbank, and Jubin Jacob-John, published in Accounting, Auditing & Accountability Journal (AAAJ).Read the abstract here. The paper examines so-called “Scope 4” emissions—avoided emissions resulting from energy efficiency…