Citation map · Study

SZodixStudyAcademic Library

Shelves Open access

Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated

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

12 references·13 citing·43 second hop

FromToDepth

this work references cited by second hop

References

1984Content Analysis: An Introduction to its Methodology.24,312 cited
2019Content Analysis: An Introduction to Its Methodology15,420 cited
1995Constructing a research database of social and environmental reporting by UK companies1,092 cited
2008Making things the same: Gases, emission rights and the politics of carbon markets790 cited
2005State and Trends of the Carbon Market 2005720 cited
2006Content analysis of social, environmental reporting: what is new?505 cited
2007Designing and Constructing Instruments for Social Research and Evaluation454 cited
2008Carbon Trading: Accounting and Reporting Issues363 cited
2008Emission rights: From costless activity to market operations133 cited
2010Social Research Methods: An Australian Perspective91 cited
2000Public Sector Corporate Governance Disclosures: An Examination of Annual Reporting Practices in Queensland81 cited
2013Social Research Methods: An Australian Perspective53 cited

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 model100 cited
2013Accounting for Carbon Emission Allowances in the European Union: In Search of Consistency

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

46 cited

2025Managing the shift from voluntary to mandatory climate disclosure: The role of carbon accounting43 cited

2013The EU Emissions Trading System under IFRS – Towards a ‘True and Fair View’36 cited

2024Do corporate carbon emissions affect risk and capital costs?36 cited

2020Is Financial Information Influencing the Reporting on SDGs? Empirical Evidence from Central and Eastern European Chemical Companies33 cited

2018Theory and practice of enterprise carbon asset management from the perspective of low-carbon transformation29 cited

2024Determinants of carbon emission disclosure and the moderating role of environmental performance29 cited

2017Financial Reporting for Pollution Reduction Programs28 cited

2017Opening the black box of accounting for greenhouse gas emissions: The different views of institutional bodies and firms28 cited

2021Accounting for Carbon Emission Allowances: An Empirical Analysis in the EU ETS Phase 325 cited

2022Accounting Standard-Setting for an Emission Trading Scheme: The Korean Case22 cited

2019Accounting for certified emission reductions (CERs) in India16 cited