- Tytuł:
-
Greenhouse gas emission rights in accounting – is a global benchmark needed?
Prawa do emisji gazów cieplarnianych w rachunkowości – czy potrzebny jest globalny wzorzec? - Autorzy:
- Perlińska, Monika
- Powiązania:
- https://bibliotekanauki.pl/articles/52777989.pdf
- Data publikacji:
- 2022-12-05
- Wydawca:
- Stowarzyszenie Księgowych w Polsce
- Tematy:
-
greenhouse gas emission rights
trading in greenhouse gas emission rights
trading in greenhouse gas emissions
environmental accounting regulations
accounting standards
environmental accounting - Opis:
- Purpose: The aim of the article is to verify accounting methods used to map the essence and specifics of greenhouse gas emission rights trading in corporate financial reporting. Methodology/approach: A literature review and an analysis of national and international environmental regulations and accounting guidelines were conducted for the United States, Canada, New Zealand, China, Japan, Germany, Great Britain, France, and Poland. The EU market for trading greenhouse gas emission allowances and the efforts made by the International Accounting Standards Board are presented separately. Findings: There is a regulatory gap in the recognition, measurement and disclosure of greenhouse gas emission rights in the financial statements. So far, no environmental accounting regulation (standard) of international importance has been adopted, although few of the proposals from national environmental organizations differ between jurisdictions. Practical implications: There is a need to fill the identified regulatory gap and improve financial reporting by establishing consistent and uniform principles for recognizing, measuring and presenting greenhouse gas emission rights. Originality/value: The article emphasizes the importance of the accounting information system in providing a coherent picture of the achievements of economic entities (including environmental performance) and identifies challenges for the scientific discipline of accounting in relation to the development of greenhouse gas emissions trading around the world.
- Źródło:
-
Zeszyty Teoretyczne Rachunkowości; 2022, 46(4); 93-113
1641-4381
2391-677X - Pojawia się w:
- Zeszyty Teoretyczne Rachunkowości
- Dostawca treści:
- Biblioteka Nauki
Artykuł