Integrating the Cost of the Carbon Footprint within the Income Statement – Tests on Seven Polish Firms

Cathala Christophe ()
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Cathala Christophe: Studia doktoranckie SGH, Exco A2A Polska

Financial Internet Quarterly (formerly e-Finanse), 2021, vol. 17, issue 2, 32-43

Abstract: Purpose: Even if popular, carbon accounting is not yet compulsory for companies. However, it should be and certainly will be. From the state’s point of view, this will be a prerequisite to respecting its international commitments. From the point of view of companies, it is also necessary because they use, in part for free, limited resources to create value-added […] and they generate externalities which are not yet fully measured and communicated. Our purpose is to propose a relatively new metric, which is quite simple and could be applied to all companies, especially small ones (turnover

Keywords: carbon accounting; income statement; carbon cost; carbon footprint (search for similar items in EconPapers)
JEL-codes: H23 H25 M41 (search for similar items in EconPapers)
Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:vrs:finiqu:v:17:y:2021:i:2:p:32-43:n:3

DOI: 10.2478/fiqf-2021-0011

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