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Mobilität und Tourismus, ein Überblick über die Entwicklung in Österreich

Molitor, Romain - In: Zeitschrift für Tourismuswissenschaft 11 (2019) 2, pp. 289-298

Zusammenfassung Mobilität und Tourismus hängen zusammen; insofern werden auch die Treibhausgas-Emissionen im Tourismus maßgeblich vom Verkehr verursacht, wobei das Ausmaß der Treibhausgas-Emissionen vom gewählten Verkehrsmittel bei der Anreise abhängt. Für die Anreise der...

Persistent link: https://www.econbiz.de/10014624511

Emissions trading in China: lessons from Taiyuan SO 2 emissions trading program

Lu, Zhen - In: Sustainability Accounting, Management and Policy Journal 2 (2011) 1, pp. 27-44

Purpose – This paper seeks to investigate sulphur dioxide (SO 2 ) emissions trading practice in China and discusses … what it might reveal about the suitability of using emissions trading to achieve carbon reductions in China. Design … into question proposals to introduce emissions trading in China. Limitations would seem to be the semi‐free market, the …

Persistent link: https://www.econbiz.de/10015005899

Market efficiency and the basis in the European Union Emissions Trading Scheme : New evidence from non linear mean reverting unit root tests

Gregoriou, Andros; Healy, Jerome; Savvides, Nicola - In: Journal of Economic Studies 41 (2014) 4, pp. 615-628

Purpose – The purpose of this paper is to investigate the validity of the cost of carry model by examining the time series properties of the deviation between future and spot prices in the European Union Emissions Trading Scheme (EU-ETS) over the time period 2005-2012. The paper utilizes a...

Persistent link: https://www.econbiz.de/10014864436

Emissions trading and the GATS financial services provisions : A case study of the Australian carbon pricing mechanism

Jane Deane, Felicity - In: Journal of International Trade Law and Policy 13 (2014) 1, pp. 44-66

Purpose – The purpose of this paper is to determine whether greenhouse gas (GHG) tradeable instruments will be classified as financial products within the scope of the World Trade Organization (WTO) law and to explore the implications of this finding. Design/methodology/approach – This...

Persistent link: https://www.econbiz.de/10014879284

Valuing Tradable Private Rights to Pollute the Public's Air

Kosobud, Richard F.; Stokes, Houston H.; Tallarico, Carol D. - In: Review of Accounting and Finance 4 (2005) 1, pp. 50-71

This study develops the economic rationale for the inclusion of new environmental financial assets, tradable pollution rights, in a well‐diversified portfolio. These new assets are generated and their valuation determined in the market‐incentive environmental regulatory approach called...

Persistent link: https://www.econbiz.de/10014989730

Potential anti-competitive effects of emission permit markets – A survey on theoretical findings and evidence

Reichenbach, Johanna; Requate, Till - In: Review of Economics 64 (2013) 3, pp. 271-292

Abstract Emissions trading has been established as an important instrument of pollution control in many world regions. However concerns have been raised whether or not emission-trading schemes may distort competition either on the permit market itself or on related output markets. In this paper...

Persistent link: https://www.econbiz.de/10014619292

The benefits of the emissions trading mechanism for Italian firms: a multi-group analysis

De Giovanni, Pietro; Esposito Vinzi, Vincenzo - In: International Journal of Physical Distribution & … 44 (2014) 4, pp. 305-324

Purpose – The purpose of this paper is to test the impact of internal and external environmental management (EM) on performance to verify the emission trading (ET) mechanism ' s effectiveness. It aims to investigate whether EM that is carried out by ET firms has a higher influence on...

Persistent link: https://www.econbiz.de/10014794629

Climate change accounting research: keeping it interesting and different

Milne, Markus J.; Grubnic, Suzana - In: Accounting, Auditing & Accountability Journal 24 (2011) 8, pp. 948-977

Purpose – This paper aims to set out several of the key issues and areas of the inter‐disciplinary field of climate change research based in accounting and accountability, and to introduce the papers that compose this AAAJ special issue. Design/methodology/approach – The paper provides an...

Persistent link: https://www.econbiz.de/10014641333

Problems of benchmarking greenhouse gas emissions in dairy agriculture

Green, Andrew; Tzilivakis, John; Warner, Douglas J.; … - In: Benchmarking: An International Journal 24 (2017) 6, pp. 1470-1489

Purpose The purpose of this paper is to examine the suitability of free carbon calculators aimed at the agricultural industry, for use in greenhouse gas (GHG) emission benchmarking, using the European dairy industry as an example. Design/methodology/approach Carbon calculators which were claimed...

Persistent link: https://www.econbiz.de/10014684672

Greenhouse gas emissions reporting and assurance: reflections on the current state

Martinov‐Bennie, Nonna - In: Sustainability Accounting, Management and Policy Journal 3 (2012) 2, pp. 244-251

Purpose – Global climate change has become a major societal issue providing the impetus for governments to legislate policy in order to manage and mitigate greenhouse gas (GHG) emissions. To assess whether the use of biomass can reduce GHG emissions requires accounting, reporting and assurance...

Persistent link: https://www.econbiz.de/10015005928