Turning accounting for emissions rights inside out as well as upside down

Thereza RS de Aguiar

Environment and Planning C, 2018, vol. 36, issue 1, 139-159

Abstract: This study involves narrative research on the importance of a life cycle norm in the context of accounting for emissions allowances. The analysis presented in this article emphasizes, in particular, those technical challenges that standard setters face when governing and legislating on how emissions rights are financially accounted. This study supports the notion that the legitimacy of standard setters during these occasions is highly influenced by the market and by political forces. This study also suggests that setting financial reporting standards on emissions allowances must follow a cycle to secure detailed research on the topic and to promote broader stakeholder engagement.

Keywords: Carbon accounting; carbon markets; IFRIC 3 and normativity (search for similar items in EconPapers)
Date: 2018
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Persistent link: https://EconPapers.repec.org/RePEc:sae:envirc:v:36:y:2018:i:1:p:139-159

DOI: 10.1177/2399654417703662

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