GHG Accounting and Gendered Carbon Accountability in a Shipping Agency: A Single-Case Study with Ethnographic Elements

This study examines how gender dynamics shape greenhouse gas (GHG) accounting and carbon accountability in a Mediterranean maritime agency. It adopts an interpretive singlecase study design with ethnographic elements, combining interviews, document analysis, and direct observations derived from insider access. The results reveal that digitalization strengthens the technical capacity for carbon accounting, particularly for Scopes 1 and 2, by making data more traceable and auditable through ERP and principal-mandated systems. Empirically, the study finds that women perform most of the carbon data work, compiling, reconciling, and uploading approximately 80% of emissions-related information, yet hold limited decision rights over strategic boundary setting and KPI definition. This imbalance highlights how operational reliability depends on gendered divisions of labor, while strategic accountability remains constrained by hierarchical decision structures. The study reframes carbon accountability as a gendered organizational practice, advancing debates on Sustainable Development Goal (SDG) 5 (Gender Equality) and SDG 13 (Climate Action) in shipping. It also proposes a gender-inclusive accountability framework, including a Responsible–Accountable–Consulted–Informed (RACI) matrix with gender overlays, contractual/Application Programming Interface (API) exchanges for Scope 3, and participatory system design, and discusses implications for principals and port authorities. The findings contribute to critical and interpretive accounting by distinguishing operational from strategic accountability and demonstrating how the distribution of voice and authority conditions decarbonization credibility and effectiveness.