The ‘Cost’ of Climate Change: How Carbon Emissions Allowances are Accounted for Amongst European Union Companies

Chew Ng

50 citations0/0 files storedAustralian Accounting Review

No readable copy stored yet — this record is metadata only.

No open-access location is known for this record yet.

Literature note Cite in a project Citation map

Accounting Theory and Financial Reporting Corporate Social Responsibility Reporting Accounting and Financial Management

Abstract

Following the withdrawal of IFRIC 3: Emissions Rights in 2005, European Union (EU) companies participating in an Emissions Trading Scheme (ETS) do not have definitive guidelines as to how to account for carbon emissions allowances. Using a content analysis methodology, this study examines the disclosed accounting policies of companies participating in the EU ETS, and reveals how, in the absence of clear guidance, they account for their carbon emissions allowances. As the accounting method adopted will impact upon a company's financial statements, these findings are of interest to accounting standards setters, investors, financial reporting preparers, auditors, and researchers.

Paper brief

Loading…

Cite this work

Citation unavailable for this work.

BibTeX RIS CSL-JSON

No public copy is stored for this record, so only the metadata is cited.

Citations in this library

Citation map →

Stored only when both papers are in the corpus — 50 citations exist upstream.

References

1984Content Analysis: An Introduction to its Methodology.2019Content Analysis: An Introduction to Its Methodology 1995Constructing a research database of social and environmental reporting by UK companies 2008Making things the same: Gases, emission rights and the politics of carbon markets 2005State and Trends of the Carbon Market 2005 2006Content analysis of social, environmental reporting: what is new?2007Designing and Constructing Instruments for Social Research and Evaluation 2008Carbon Trading: Accounting and Reporting Issues

Cited by

2022Connectedness among El Niño-Southern Oscillation, carbon emission allowance, crude oil and renewable energy stock markets: Time- and frequency-domain evidence based on TVP-VAR model 2013Accounting for Carbon Emission Allowances in the European Union: In Search of Consistency 2025Managing the shift from voluntary to mandatory climate disclosure: The role of carbon accounting 2013The EU Emissions Trading System under IFRS – Towards a ‘True and Fair View’2024Do corporate carbon emissions affect risk and capital costs?

Explore the map →

Papers that cite the same references — the relational fallback while embeddings are still backfilling.

Imported from OpenAlex (CC0) — nothing here is generated.