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Accounting and taxation
Calton, Iain; Devenney, Helen; Nolleth, Sarah - In: Climate change : a guide to carbon law and practice, (pp. 143-156). 2008
Persistent link: https://www.econbiz.de/10003741328
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Carbon Management Accounting and Reporting in Practice : A Case Study on Converging Emergent Approaches
Gibassier, Delphine - 2019
Purpose: In contrast to the reporting, stakeholder and regulatory focus, company-internal issues of carbon accounting have so far rarely been investigated in depth. This case study focuses on carbon accounting, as one aspect of accounting for impacts on the environmental capital and details the...
Persistent link: https://www.econbiz.de/10012904522
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Reporting for carbon trading and international accounting standards
Öker, Figen; Adıgüzel, Hümeyra - In: Accounting and corporate reporting : today and tomorrow, (pp. 111-126). 2017
Persistent link: https://www.econbiz.de/10011856186
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The relationship between international financial reporting standards, carbon emissions, and R&D expenditures : evidence from European manufacturing firms
Apergēs, Nikolaos; Eleftheriou, Sofia; Payne, James E. - In: Ecological economics : the transdisciplinary journal of … 88 (2013), pp. 57-66
Persistent link: https://www.econbiz.de/10009730473
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Die Bilanzierung von Treibhausgas-Emissionsrechten nach HGB/EStG und IAS/IFRS
Schrenker, Karl-Heinz; Herpich, Bernd - In: Wirtschaftswissenschaftliches Studium : WiSt ; … 34 (2005) 9, pp. 506-511
Persistent link: https://www.econbiz.de/10003059098
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Analysis of carbon emission accounting practices of leading carbon emitting European Union companies
Ayaz, Haseeb - In: Athens journal of business & economics : AJBE 3 (2017) 4, pp. 463-486
Persistent link: https://www.econbiz.de/10011722867
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Carbon accounting framework for decarbonising : a fair value measurement approach for financial reporting in India
Patel, Sanjay Kumar; Kumari, Poonam - In: International journal of green economics : IJGE 16 (2022) 2, pp. 204-218
Persistent link: https://www.econbiz.de/10014312275
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Asset classification, subsequent measurement and impairment testing for carbon emission trading
Mookdee, Tharatee; Bellamy, Sheila - In: European financial and accounting journal : EFAJ 12 (2017) 3, pp. 65-86
. As accounting is an international business language in a global business world, it is important to study emerging …
Persistent link: https://www.econbiz.de/10011818210
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Nachhaltige Entwicklung im Personenverkehr : eine quantitative Analyse unter Einbezug externer Kosten ; mit 38 Tabellen
Weinreich, Sigurd - 2004
Persistent link: https://www.econbiz.de/10001825935
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Carbon and Material Flow Cost Accounting : Ein integrierter Ansatz im Kontext nachhaltigen Erfolgs und Wirtschaftens
Nertinger, Stefan - 2015
Stefan Nertinger entwickelt geeignete Methoden und Ansätze zur Integration von Material Flow Cost Accounting (MFCA) und Carbon Footprint (CF), um Unternehmen dabei zu unterstützen, nachhaltigen Erfolg zu erreichen. Seine drei Integrationsmodelle zeigen innovative methodische Verknüpfungen...
Persistent link: https://www.econbiz.de/10014018248