<![CDATA[This conceptual and integrative review develops a framework for climate-risk accounting in micro, small, and medium enterprises. It addresses the problem that small enterprises increasingly experience climate-related operational and financial exposure but often lack proportionate methods for connecting physical risks, transition pressures, and adaptation choices. Drawing on the resource-based view, dynamic capabilities, organizational learning, absorptive capacity, social capital, and resilience, the paper explains how climate-exposure mapping, scenario-informed costing, adaptation budgeting, stakeholder risk dialogue, iterative resilience reporting can be organized as mutually reinforcing routines. The proposed pathway moves from problem diagnosis and capability mapping to bounded experimentation, evidence review, resource reconfiguration, and learning retention. No primary survey, interview, experimental, administrative, or statistical data are claimed. The framework links these mechanisms to risk visibility, capital discipline, adaptation readiness, stakeholder confidence, financial resilience and identifies managerial, institutional, and research implications suitable for resource-constrained enterprises.]]>
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