Objective: This paper examines the carbon emission disclosure frameworks in selected Sub-Saharan African countries to establish gaps in the existing frameworks. \nMethodology: A qualitative review was conducted using secondary data analysis employing content analysis to examine carbon disclosure requirements in Ghana, Nigeria, South Africa, and Zimbabwe.\nFindings: The findings underscore the importance of global harmonisation of carbon emissions standards to ensure comparability in corporate financial and sustainability reporting. The analysis suggests that gaps in the accounting, legal, and regulatory frameworks necessitate operational policies and clear regulations to mitigate uncertainty. Regulations must address the enforcement of stringent penalties for exceeding carbon budgets and failing to implement GHG mitigation plans. Furthermore, loss and damage from climate disasters must be assigned liability for climate-related harm. \nContribution: This paper makes a significant contribution to the scholarship on carbon emission disclosures, offering practical recommendations for stakeholders to enhance transparency and accountability in their carbon disclosures.\nRecommendations: For policymakers, recommendations include the need for oversight of intergovernmental frameworks and structures to ensure coordinated and collaborative efforts in reducing carbon emissions.\n\nKeywords: carbon emission, regulatory disclosures, accounting practices, Sub-Saharan Africa.

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