Accounting for carbon emissions trading schemes

Hongtao Shen and Nan Huang

Chapter 20 in Handbook of Accounting and Sustainability, 2022, pp 365-380 from Edward Elgar Publishing

Abstract: Climate change is a challenge for the whole world. Reducing greenhouse gas emissions and conserving energy are the responsibilities of all countries. Carbon emissions trading schemes are the economic mechanisms for addressing climate change and have been adopted by many countries. However, there is no consensus among countries on how to design the corresponding accounting standards. This chapter first introduces the elements of a carbon emissions trading scheme and then expounds on accounting standards for carbon emissions trading around the world. Furthermore, it reviews the academic debates and corporate practices around accounting for carbon emissions trading. Finally, it suggests future avenues for researching of accounting for carbon emissions trading, including financial carbon accounting, management carbon accounting, financial management related to carbon markets, and carbon auditing, which are important for achieving carbon neutrality.

Keywords: Business and Management; Economics and Finance; Environment (search for similar items in EconPapers)
Date: 2022
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