Nghiên cứu này phân tích kinh nghiệm quốc tế về kế toán carbon và rút ra bài học cho Việt Nam trong bối cảnh yêu cầu giảm phát thải, minh bạch khí hậu và hội nhập thương mại ngày càng gia tăng. Trên cơ sở tổng hợp các chuẩn mực quốc tế về báo cáo carbon, bài viết làm rõ vai trò của GHG Protocol như nền tảng đo lường và kiểm kê phát thải khí nhà kính, đồng thời xem xét IFRS S1 và IFRS S2 như khuôn khổ công bố thông tin bền vững và khí hậu theo định hướng nhà đầu tư. Tiếp đó, bài viết phân tích ba mô hình thực hành kế toán carbon tiêu biểu tại EU, Mỹ và Nhật Bản, qua đó cho thấy sự khác biệt về mức độ thể chế hóa, vai trò của Nhà nước, áp lực thị trường và cơ chế kiểm chứng thông tin carbon. Kết quả phân tích cho thấy hiệu quả của kế toán carbon phụ thuộc vào sự kết hợp giữa khung pháp lý rõ ràng, chuẩn mực kỹ thuật thống nhất, hạ tầng dữ liệu, năng lực thực thi của doanh nghiệp và cơ chế bảo đảm độ tin cậy của thông tin công bố. Từ kinh nghiệm quốc tế, bài viết đề xuất Việt Nam cần từng bước hoàn thiện khung pháp lý, tiếp cận các chuẩn mực quốc tế phù hợp, tăng cường hướng dẫn kỹ thuật, phát triển hệ thống dữ liệu và kiểm chứng, đồng thời hỗ trợ doanh nghiệp nâng cao năng lực triển khai kế toán carbon nhằm đáp ứng yêu cầu quản trị, thị trường và chính sách khí hậu trong giai đoạn tới.

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