Accounting for emission rights
Edeltraud Günther ()
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Edeltraud Günther: Dresden University of Technology
A chapter in Emissions Trading and Business, 2006, pp 219-239 from Springer
Abstract:
Abstract From 2005 companies have to account for emission rights. This article presents an overview on the international, European and national climate policy and shows alternatives for greenhouse gases to be reported. The focus of the article is based on the influence of climate policy on accounting. Moreover, the interdependencies of the development of accounting and the treatment of ecological resources are shown.
Keywords: Reporting of GHG; accounting for emission rights; climate policy (search for similar items in EconPapers)
Date: 2006
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Persistent link: https://EconPapers.repec.org/RePEc:spr:sprchp:978-3-7908-1748-5_16
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DOI: 10.1007/3-7908-1748-1_16
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