Transparency of Financial Reporting on Greenhouse Gas Emission Allowances: The Influence of Regulation

This study focuses on the transparency of financial reporting on emission allowances (EA) and greenhouse gas (GHG) emissions within the European Union Emissions Trading Scheme (EU ETS). In particular, the different accounting treatments adopted by standard setters and professionals were analyzed to...

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Detalles Bibliográficos
Autores principales: Milanés Montero, Patricia, Pérez Calderón, Esteban, Lourenço Dias, Ana Isabel
Formato: Online Artículo Texto
Lenguaje:English
Publicado: MDPI 2020
Materias:
Article
Acceso en línea:https://www.ncbi.nlm.nih.gov/pmc/articles/PMC7037694/
https://www.ncbi.nlm.nih.gov/pubmed/32023942
http://dx.doi.org/10.3390/ijerph17030893

Internet

https://www.ncbi.nlm.nih.gov/pmc/articles/PMC7037694/
https://www.ncbi.nlm.nih.gov/pubmed/32023942
http://dx.doi.org/10.3390/ijerph17030893

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