Supplementary Literature Review Datasets for "Creative Accounting for Net Zero"

This record contains the structured datasets that support the manuscript “Creative Accounting for Net Zero: Typologies, Risks, and Governance Solutions to Prevent Greenwashing,” submitted to Climate Policy. It includes three Excel spreadsheets with screened and coded literature sources: CreativeAccounting_LitReview.xlsx: A structured review of academic literature on creative accounting strategies in financial accounting and emissions accounting. Integrity_LitReview.xlsx: A structured review of academic literature focused on climate disclosure integrity, governance, and emissions accounting. Grey_LitReview.xlsx: A grey literature analysis evaluating guidance from regulators, NGOs, and multistakeholder initiatives using the AACODS framework. The academic literature review files include typology classification (T1–T6), key findings, and search strategy metadata to ensure transparency and reproducibility.