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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...
| Autores principales: | , , |
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| Formato: | Online Artículo Texto |
| Lenguaje: | English |
| Publicado: |
MDPI
2020
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| Materias: | |
| 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 |