Accounting e reporting dei diritti di emissione. Modelli di rilevazione proposti e pratiche emergenti
Journal title FINANCIAL REPORTING
Author/s Lara Tarquinio
Publishing Year 2012 Issue 2012/3 Language Italian
Pages 31 P. 79-109 File size 546 KB
DOI 10.3280/FR2012-003005
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The objectives of this study are to investigate the most important effects of the European Emission Trading Scheme (EU ETS) on corporate accounting and reporting to analyse how certain variables influence the disclosure of emission rights and climate change. The study is based on disclosures made in Annual Reports both in the Financial Review by Management and in Sustainability Reports (2009) of a sample of companies that manage cogenerative and non-cogenerative thermo-electrical plants. The results have shown interesting uniform methods of accounting used by companies included in the analysis and the influence played by sustainability reports on the disclosure level.
Keywords: Emission rights, accounting, disclosure, climate change, EU ETS
Lara Tarquinio, Accounting e reporting dei diritti di emissione. Modelli di rilevazione proposti e pratiche emergenti in "FINANCIAL REPORTING" 3/2012, pp 79-109, DOI: 10.3280/FR2012-003005