Tích hợp kế toán tín chỉ carbon vào các cơ sở giáo dục Đại học: Khuôn khổ, kết quả và định hướng nghiên cứu tương lai

This systematic literature review examines how Carbon Credit Accounting(CCA) frameworks have been implemented in higher education institutions (HEIs), whichare increasingly seen as key actors in decarbonization. Using the PRISMA 2020 protocol,the study analyzes 215 peer-reviewed papers (2000–2025) sourced from Scopus and Webof Science, with citation mapping conducted via VOSviewer. A composite relevancescoring system was developed to select 50 high-impact studies, based on methodologicalrigor, alignment with sustainability standards, and the strength of educational contributionslinked to sustainability outcomes. The findings identify five major research themes: (1)measurement methods, (2) sustainable development, (3) input–output analysis, (4) digitalinnovation, and (5) ecological integration. The review shows a shift from simplycalculating campus carbon footprints toward more strategic university sustainabilitymanagement, emphasizing net-zero goals, Scope 3 emissions, and internal carbon pricing.The study contributes theoretically by proposing a clear, replicable evaluation frameworkfor assessing CCA research, and practically by offering benchmarks to help universityleaders align sustainability strategies with global carbon certification frameworks. Futureresearch is encouraged to use full-text semantic analysis, longitudinal validation, anddeeper stakeholder collaboration to strengthen both educational and governance practicesfor carbon offsetting and derivative mechanisms.