The paper aims to set out several key issues in relation to climate change research based on accounting and accountability. The literature on climate change accounting and the archival data on climate change from the Pacific Islands are reviewed. Some interviews with people located on the coastal areas of the Pacific Islands are conducted. Despite growing corporate activity on climate change, no meaningful progress is being made on GHG emissions reduction. However, the Paris agreement recognised the specific needs and special circumstances of developing countries and acknowledged that climate change is a common concern of human kind. The research is limited to Pacific Islands. There has been relatively little work done in climate change accounting in the Pacific Islands.